NO.PZ2016012102000027
问题如下:
Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?
选项:
A.Accrual.
B.cash based.
C.Matching.
解释:
C is correct.
The matching principle requires that expenses directly related to revenue generation are recognized in the same period as the revenue.
考点:matching principle的定义
配比原则要求某个会计期间或某个会计对象所取得的收入应与为取得该收入所发生的费用、成本相匹配,以正确计算在该会计期间、该会计所获得的净损益。
这个题目原文出现在教材或者讲义那里呢