ABC公司下设A、B两个投资中心，没有持有金融资产，A投资中心的平均经营资产为700万元，平均经营负债为350万元，部门投资报酬率为20％；B投资中心的部门投资报酬率为22％．剩余收益为105万元，平均经营负债为320万元；ABC公司对A中心要求的平均最低部门税前投资报酬率为15％，对B中心要求的平均最低部门税前投资报酬率为20％，ABC公司的税前加权资本成本为10％。ABC公司决定追加净投资400万元，若投向A投资中心，每年可增加部门税前经营利润80万元；若投向B投资中心，每年可增加部门税前经营利润60万元。
计算追加投资前A投资中心的剩余收益。
参考答案：
A投资中心的部门税前经营利润=350X20％=70（万元）
A投资中心的剩余收益=70-350X15％=17.5（万元）
任务型阅读（共10小题；每小题1分，满分10分） 请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。 注意：请将答案写在答题卡上相应题号的横线上。每个空格只填1个单词。 Are you tired of the same old schedule on Mother’s Day? Well, here are some new ideas to help you enjoy that special day with your mother. While it seems almost a tradition to take your mother out for dinner on Mother’s Day, perhaps this year you could try something else. You could invite her to a restaurant before or after the actual day. This way you don’t have to fight the crowds, and the prices will be lower. Take your mother out for a picnic lunch if the weather is nice. You and she can enjoy the cool breeze under the shade of a tree while having a nice meal that you have made for her. Be sure to pack some of her favorite foods. Another idea would be to invite your mother to go bowling(打保龄球). Even if she has never bowled in her life, trying something new is always interesting. You could treat her to a movie she is dying to see, and make sure you buy her all the popcorn and candies she can eat. If you are a male, the chances are you won’t like the movie she wants to see, so instead you could go to the mall and get your picture taken with your mother, which she can proudly display in her house. Take her to a spa on Mother’s Day. She has been working so hard and needs a way to release her stress. If she doesn’t want to go to a spa, buy her special soaps and oils so she can relax herself in her own tub. There are various types of soaps and oils with delicious flavors available. You could also buy her some scented (芬芳的) candles that she could light by her tub to make the atmosphere peaceful. No matter what you choose, make sure you do something special for the woman who took care of you for so long. Title: Special ideas for Mother’s Day
| |||||||||||||||||||