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美國CPA考點解析：什么是會計配比原則
What is matching principle
什么是會計配比原則
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
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