經(jīng)營(yíng)部門是什么_2024年ACCA考試SBR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-07-02 09:39:28

有志者自有千計(jì)萬(wàn)計(jì)，無(wú)志者只感千難萬(wàn)難。acca考試有15門，同學(xué)們需能通過(guò)13門才能獲得acca證書。請(qǐng)報(bào)名成功的考生仔細(xì)閱讀報(bào)考資訊，在規(guī)定時(shí)間內(nèi)進(jìn)行報(bào)名繳費(fèi)。今天整理了SBR科目Operating segments（經(jīng)營(yíng)部門）相關(guān)知識(shí)點(diǎn)，詳見正文。

【內(nèi)容導(dǎo)航】

Operating segments-經(jīng)營(yíng)部門

【知識(shí)點(diǎn)】

Operating segments-經(jīng)營(yíng)部門

An operating segment is a component of an entity:

(a) That engages in business activities from which it may earn revenues and incur expenses. (Including revenues and expenses relating to transactions with other components of the same entity)

(b) Whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and

機(jī)會(huì)只對(duì)進(jìn)取有為的人開放，庸人永遠(yuǎn)無(wú)法光顧。以上就是為大家整理的SBR科目考試知識(shí)點(diǎn)了，2024年9月acca考試正在報(bào)名中，請(qǐng)大家認(rèn)真?zhèn)淇肌?/span>

注：以上來(lái)自24年基礎(chǔ)精講班-Keryn Yin第40講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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