[经] accounting for agency and branch

dài lǐ shāng hé fēn zhī diàn kuài jì ㄉㄞˋ ㄌㄧˇ ㄕㄤ ㄏㄜˊ ㄈㄣ ㄓ ㄉㄧㄢˋ ㄎㄨㄞˋ ㄐㄧˋ