凡企业处分某一营业部门时，其截至核准停业日止之该部门年度营业损益税后净额皆属之。

The net after-tax operating revenue or loss from the discontinued department prior to the authorized business cessation date.

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凡企业处分某一营业部门时，其截至核准停业日止之该部门年度营业损益税后净额皆属之。

The net after-tax operating revenue or loss from the discontinued department prior to the authorized business cessation date.

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