[经] profit covariability rule in divisional performance
fēn bù jīng yíng yè jì de lì rùn xiāng hù zhuǎn biàn guī zé ㄈㄣ ㄅㄨˋ ㄐㄧㄥ ㄧㄥˊ ㄧㄝˋ ㄐㄧˋ ㄉㄜ˙ ㄌㄧˋ ㄖㄨㄣˋ ㄒㄧㄤ ㄏㄨˋ ㄓㄨㄢˇ ㄅㄧㄢˋ ㄍㄨㄟ ㄗㄜˊ