【正确答案】甲业务单位：
处于财务战略矩阵的第二象限，属于增值型现金剩余业务单位。有关的财务战略选择如下：由于企业可以创造价值，加速增长可以增加股东财富，因此首选的战略是利用剩余的现金加速增长。加速增长的途径包括：①内部投资；②收购相关业务。如果加速增长后仍有剩余现金，找不到进一步投资的机会，则应把多余的钱还给股东。分配剩余现金的途径包括：①增加股利支付，陆续把现金还给股东；②回购股份，快速把现金还给股东。
乙业务单位：
处于财务战略矩阵的第一象限，属于增值型现金短缺业务单位，有关的财务战略选择如下：如果高速增长是暂时的，企业应通过借款来筹集所需资金，等到销售增长率下降后企业会有多余现金归还借款。如果预计这种情况会持续较长时间，不能用短期周转借款来解决，则企业必须采取战略性措施解决资金短缺问题。长期性高速增长的资金问题有两种解决途径：一是提高可持续增长率，使之向销售增长率靠拢；二是增加权益资本，提供增长所需的资金。
English answers:
(1)A Business Unit:
Investment rate of return 15%＞cost of capital 10%, value creation; Sales growth rate 15%＜sustainable growth rate 20%, cash surplus.
B Business Unit:
Investment rate of return 10%＞cost of capital 8%, value creation; Sales growth rate 20%＞sustainable growth rate 10%, cash shortage.
(2)A Business Unit:
It locates in the second quadrant of the financial matrix, and is a value-added cash surplus business unit. The choices of financial strategy are as follows: as the company can create value and accelerating growth can increase the shareholders′ wealth, so the preferred strategy is to use the remaining cash to speed up growth. The methods of accelerating growth include: ①internal investment; ②acquisition of related business. If there is still cash surplus after accelerated growth, and opportunities for further investment are not found, company should give surplus cash back to the shareholders. Methods Include: ①Increase dividend, give back cash to the shareholders; ②Share repurchase, quickly give cash back to the shareholders.
B Business Unit:
It locates in the first quadrant of the financial matrix and is a value-added cash shortage business unit. Relevant choices of financial strategy are as follows: If the rapid growth is temporary, the company should raise required money by borrowing. The company would have cash surplus after the sales growth rate declines. If the rapid growth is estimated to last for a long time, the short-term loans cannot solve the problem, and then the company should adopt strategic measures to solve the cash shortage problems. Two methods that can solve the long-term cash shortage as the result of growth: ①Improving sustainable growth rate to make it move closer to the sales growth rate; ②Increase in equity capital to provide funds needed for growth.