下列有关分部报告的表述中,正确的有
A.分部信息与企业合并财务报表信息不需要衔接
B.分部报告通常作为财务报告的组成部分予以披露
C.分部报告有业务分部报告和地区分部报告两种类型
D.分部负债不包括与企业整体相关的递延所得税负债
E.分部报告不需披露分部间转移价格的确定及其变更
正确答案是BCD
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Passage 2 Questions 6 to 10 are based on the following passage. Hollywood produces dozens, if not hundreds, of movies annually. Although a significant number of them are meant solely for entertainment and possess l