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

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