没有明白什么意思， 对应的知识点在哪儿

问题如下：

Question Under general principles of expense recognition, a company should:

选项：

A.apply uniform treatment for administrative and depreciation costs.

B.recognize expenses in the period that it consumes the associated economic benefits.

C.allocate lost economic benefits prospectively over the expected period in which the benefits would have been earned.

解释：

1. Incorrect because administrative and depreciation costs are not treated uniformly; administrative costs are expensed immediately, and depreciation is allocated over time.

2. Correct. In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure or loses some previously recognized economic benefit.

3. Incorrect because a company recognizes expenses in the period that it loses some previously recognized economic benefit or consumes the economic benefits associated with the expenditure, not when benefits would have been earned.

• describe general principles of expense recognition, specific expense recognition applications, implications of expense recognition choices for financial analysis and contrast costs that are capitalized versus those that are expensed in the period in which they are incurred