According to the matching concept, revenues are recognized when they are earned and realized, irrespective of when the cash is received. Similarly, expenses are recognized when they are incurred, regardless of when the cash is paid out. This matching of revenues and expenses in the same accounti...
题目 The concept of "matching" is primarily associated with which accounting principle? 答案 A 解析 null 本题来源 题目:The concept of "matching" is primarily associated with which accounting principle? 来源: 会计英语考试题及答案 收藏 反馈 分享...
百度试题 结果1 题目The concept of "matching" is primarily associated with which accounting principle? A. Accrual Accounting B. Cash Accounting C. Historical Cost D. Materiality 相关知识点: 试题来源: 解析 A 反馈 收藏
Explain the concept of float in accounting. Describe the meaning of the following accounting concepts with examples and its relevance to accounting: a) The matching concept b) Going concern c) The concept of materiality d) The concept of money measurement e) The prudence concept ...
The matching principle entails that the earned income and related expenses must be accounted for in the same accounting period. If the income and expenses don’t correlate, the costs must be charged to expenses. The concept of the matching principle highlights the necessity of recording the cause...
“accounting concept ”表示“会计概念”的意思。会计概念包括资产、负债、所有者权益、收入、费用。具体解释如下：1、资产 资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产，是企业的权利。资产按照流动性可以划分为流动...
Matching Concept The matching concept is not an alternative to accrual accounting but an outgrowth of it. The matching principle requires the matching of expenses with corresponding revenues. For example, a company that pays commissions to its sales force would match the payment of commissions with ...
There are ten main accounting concepts, or principles of accounting that we will discuss in this article: the going concern concept, accrual basis of accounting, revenue recognition principle, matching principle, full disclosure principle, conservatism principle, materiality principle, inc...
The general concept of accrual accounting is that accounting journal entries are made when a good or service is provided rather than when payment is made or received. Entries are also made for debts and payments due.概括来说，权责发生制是指提供货物或服务（而非收付相关款项）时登记相关会计分录。
Matching Income should be properly "matched" with the expenses of a given accounting period.收入和费用要配比.dual aspect concept 有借必有贷,借贷必相等.accrual concept 一笔收入在它产生的时候就该入账了,而不是一定要收到钱.Monetary measurement Accountants do not account for items unless they can be...