某公司下设A、B 两个投资中心,上年有关资料见下表:

金额单位:元

投资中心	A中心	B中心
部门税前经营利润	100 000	350 000
部门平均净经营资产	1 000 000	2 000 000
要求的税前报酬率	12%	12%

现有两个追加投资的方案可供选择，

第一，若A 中心追加投入1 200 000元净经营资产，每年将增加150 000元部门税前经营利润；

第二，若B中心追加投入2 000 000 元经营资产，每年将增加200 000元部门税前经营利润。
要求:

追加投资前A中心的投资报酬率=（100 000/1 000 000）×100%=10%（0.5分）
B中心的投资报酬率=（350 000/2 000 000）×100%=17.5%（0.5分）
A中心的剩余收益=100 000-1 000 000×12%=-20 000（元）（0.5分）
B中心的剩余收益=350 000-2 000 000×12%=110 000（元）（0.5分）

（1） The rate of return of A center before additional investment=（100000/1000000）×100%=10% 

The rate of return of B center =（350000/2000000）×100%=17.5%
The residual income of A center =100000-1000000×12%=-20000 Yuan
The residual income of B center = 350000-2000000×12%=110000 Yuan 
（2） The rate of return of A center after additional investment=[（100000+150000）/（1000000+1200000）]×100%=11.36%
The residual income of A center =100000+150000-（1000000+1200000）×12%=-14000 Yuan
（3） The additional investment to B
The rate of return of B center =[（350000+200000）/（2000000+2000000）]×100%=13.75%
The residual income of B center =350000+200000-（2000000+2000000）×12%=70000 Yuan
（4） From the view of rate of return
If A center makes additional investment, the rate of return of A center will increase （from 10% to 11.36%）, the center regards that the project is feasible; If B center makes additional investment, the rate of return of B center will decrease （from 17.5% to 13.75%）, the center regards that the project is not feasible.
（5） From the view of residual income
If A center makes additional investment, the residual income of A center will increase, A center regards that the project is feasible. If B center makes additional investment, the residual income of B center will decrease, B center regards that the project is not feasible.