分部费用 meaning in Chinese

departmental charges
departmental expenses

So i point out the shortages of this draft and make suggestions on the scope of the standard to be applied , recognition of segments , segment revenue ' s components , segment expense ' s components , vertical segment and the time to disclosure of segment information
本文主要对分部报告准则的适用范围、分部的划分、分部收人的定义及内容、分部费用的定义及内容、垂直分部的处理和分部报告的披露期间等问题提出自己的建议。