分部经营业绩的利润相互转变规则

[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