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the reporting segments

Chinese translation: 提供财务报告的分部/事业部

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	the reporting segments
Chinese translation:	提供财务报告的分部/事业部
Entered by:	ADELLEBJ

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04:53 Jul 16, 2008

English to Chinese translations [PRO]
Bus/Financial - Insurance

English term or phrase: the reporting segments

原文：The Company performed its annual impairment testing of goodwill as of January 1, 2007 and January 1, 2008. On both dates, the fair values of the reporting segments exceeded their carrying values indicating that goodwill was not impaired. Alternate valuation methods would have likely produced different fair values. However, the Company believes that the valuation methods used provided the best estimates of fair value.
问题：原文中还出现operating segments, segment怎样理解好些？
多谢！

ADELLEBJ KudoZ activity Questions: 17 (none open) Answers: 66
Local time: 07:13

提供财务报告的分部/事业部

Explanation:
Segment是指按业务或地域划分的公司的一部分（business segment或Geographical segment:），具体定义参见：
http://www.iasplus.com/standard/ias14.htm

segment港台翻译成“分部”较多，大陆有叫“事业部”的。

我认为reporting segments在这里并不是一个术语，它只是指那些提供财务报告的segments。operating segment可以翻译为运营分部或运营事业部。