分部财务报告是合并财务报告的有益补充。
Segment financial reporting is a very useful supplement to consolidated financial statements.
在管理会计方面，分部财务报告是主要的重点。
In managerial accounting, segment reporting is the primary emphasis.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
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