灰飞翔的猫 · 2025年01月08日
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。
想问下，题目要怎么改才会选A呢？
NO.PZ2016012102000027 问题如下 Whiof the following principle requires thexpenses incurreto generate revenue are recognizein the same accounting periothe revenue? A.Accrual. B.cash base C.Matching. C is correct.The matching principle requires thexpenses rectly relateto revenue generation are recognizein the same periothe 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。 为什么不选accural， accural不是权责发生制吗？
NO.PZ2016012102000027 问题如下 Whiof the following principle requires thexpenses incurreto generate revenue are recognizein the same accounting periothe revenue? A.Accrual. B.cash base C.Matching. C is correct.The matching principle requires thexpenses rectly relateto revenue generation are recognizein the same periothe 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
NO.PZ2016012102000027 问题如下 Whiof the following principle requires thexpenses incurreto generate revenue are recognizein the same accounting periothe revenue? A.Accrual. B.cash base C.Matching. C is correct.The matching principle requires thexpenses rectly relateto revenue generation are recognizein the same periothe 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。 1.matching2.incurre.capitalization我以为matching和incurre两种，题目中说的是incurre如果选matching，是matching里包含incurre情况吗
NO.PZ2016012102000027 问题如下 Whiof the following principle requires thexpenses incurreto generate revenue are recognizein the same accounting periothe revenue? A.Accrual. B.cash base C.Matching. C is correct.The matching principle requires thexpenses rectly relateto revenue generation are recognizein the same periothe 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
