with引导的独立主格，是不是“修饰整个句子”，然后with就是“有”的意思啊

LS是大牛！！
俺把题目贴在这里了，能给结合题目具体讲讲吗~
这个结构和独立主格的不同在哪里呢，分别该怎么理解呢
辛苦大牛啦~
220.    (27530-!-item-!-188;#058&002469)    (GWD-24-8)

The results of the company's cost-cutting measures are evident in its profits, which increased five percent during the first three months of this year after it fell over the last two years.  
A. which increased five percent during the first three months of this year after it fell
B. which had increased five percent during the first three months of this year after it had fallen
C. which have increased five percent during the first three months of this year after falling
D. with a five percent increase during the first three months of this year after falling
E. with a five percent increase during the first three months of this year after having fallen

220.    (27530-!-item-!-188;#058&002469)    (GWD-24-8)

The results of the company's cost-cutting measures are evident in its profits, which increased five percent during the first three months of this year after it fell over the last two years.  
A. which increased five percent during the first three months of this year after it fell
B. which had increased five percent during the first three months of this year after it had fallen
C. which have increased five percent during the first three months of this year after falling
D. with a five percent increase during the first three months of this year after falling
E. with a five percent increase during the first three months of this year after having fallen

D和E中increase需要有指代对象，而根据下面三条with做独立主格时用法，如果with表示原因，则其无修饰对象，increase也无所指。如果with表示伴随状态(因为前面是主系表)，那么with的逻辑主语成了results，错误。因此with独立主格在这里怎么看都是错的。

with短语做状语三个功能）（伴随原因、动作、状态是独立主格的基本功能，只是因为三种独立主格形式的不同具体应用起来也不同罢了）：
1. 表示原因，此时不需要考虑逻辑主语，只是修饰前面整句
2. 表示伴随动作(非伴随结果)，此时需要注意逻辑主语，且前面不能是完成时态(这样就不能伴随动作了).（with短语要表示伴随结果则需要用with the result of，如prep2-193）.
3. 表示状态（此时前面需要是主系表），同样需要逻辑主语。