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美國(guó)CPA考點(diǎn)解析：什么是會(huì)計(jì)配比原則
What is matching principle
什么是會(huì)計(jì)配比原則
Expense must be recognized in the same period in which the related revenue is recognized. Matching of revenues and costs is the simultaneous or combined recognition of the revenues and expenses that results directly and jointly from the same transactions or events.
Instructor’s tips；
For those expenses that don’t have a cause and effect relationship to revenue, another systematic and rational approach to expense recognition should be used
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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