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  3. 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  25
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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