(一)关于分部报告披露内容的界定《企业会计准则—分部报告》征求意见稿,以下简称意见稿,第22条规定分部报告披露的主要内容包括:分部收入、分部费用、分部利润、分部资产和分部负债。以下,笔者对各项内容的界定、确认和计量谈点自己的想法:1、分部收入分部收入信息是分部报告信息的重要组成部分,是确定分部利润 (I) Definition of Disclosures of Divisional Reports The draft of the “Accounting Standards for Business Enterprises - Segment Divisions” draft for solicitation of opinions is hereinafter referred to as the draft of opinions. Article 22 stipulates that the main contents of divisional report disclosures include: segment revenue, segment expenses, Segment profit, segment assets and segment liabilities. The following, the author of the content of the definition, identification and measurement of their own talk about the idea: 1. Segment revenue Segment revenue information is an important part of the segment report information is to determine the segment profit