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【单选题】
甲制造企业有J车间、K车间、M车间和N销售门市部,J车间专门生产零件,K 车间专门生产部件,该零部件不存在活跃市场,J 车间、K车间生产完成后由M车间负责组装产品,再由独立核算的N门市部负责销售。N门市部除销售该产品外,还负责销售其他产品。则甲企业正确的资产组划分为( )。
A.
J车间、K车间、M车间和N门市部认定为一个资产组
B.
J车间、K车间认定为一个资产组,M车间和N门市部认定为一个资产组
C.
J车间、K车间认定为一个资产组,M车间认定为一个资产组,N门市部认定为一个资产组
D.
J车间、K车间、M车间认定为一个资产组,N门市部认定为一个资产组
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