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Which GAAP guidance says that all expenses incurred while earning revenue should
Which GAAP guidance says that all expenses incurred while earning revenue should
游客
2025-06-20
17
管理
问题
Which GAAP guidance says that all expenses incurred while earning revenue should be reported in the same period that the income is reported?______.
选项
A、The cost principle
B、The timing concept
C、The earnings rule
D、The matching principle
答案
D
解析
答案为D项。本题提到的是配比原则(the matching principle),即收入和成本费用之间应相互配比,才能正确地确定净收益,并比较客观地反映企业的经营状况和取得的财务成果,故选D项。
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