[经] profit independance rule in divisional performance

fēn bù jīng yíng yè jì de dú lì lì rùn guī zé ㄈㄣ ㄅㄨˋ ㄐㄧㄥ ㄧㄥˊ ㄧㄝˋ ㄐㄧˋ ㄉㄜ˙ ㄉㄨˊ ㄌㄧˋ ㄌㄧˋ ㄖㄨㄣˋ ㄍㄨㄟ ㄗㄜˊ