A's work efficiency is 5% higher than that of B's, and A's efficiency is how much B's efficiency is.
甲的工作效率比乙的效率高5%，甲效是乙效的多少．
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">1 + (1/20)</gadget>
<output>21/20 = around 1.05</output>

<result>21/20 = around 1.05</result>