2015年USCPA每日考點解析,當然不能放過周六周日啦!高頓網(wǎng)校小編鄭重呈上3月14日考點解析。那么問題來了,各位學員有好好復習嗎?
  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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