请问matching的知识点在哪里

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：

Accrual.

cash based.

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。

请问这个知识点在哪里

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1 个答案

lynn_品职助教 · 2024年09月19日

嗨，从没放弃的小努力你好：

如下图讲义，是权责发生制的内容

matching就是指的确认收入的同时要确认相关的费用——重点是 in the same accounting period ——和本题题干意思是完全一致的

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