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【单选题】
某国有企业拥有机器人单臂和双臂生产两种业务,现需要将单臂生产业务转让,按照相关法规规定需要对单臂生产业务的价值进行评估,如何确定评估范围( )A.
根据企业按照业务分类的管理报表中的单臂生产业务数据确定评估范围
B.
直接按照帐面单臂业务确定评估范围
C.
了解基本情况后由评估人员分割单臂业务数据后确定评估范围
D.
评估人员应该根据审计师分割后的单臂生产业务的模拟会计报表确定评估范围
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