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questions :What is the principle of matching?
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[Visitor (112.21.*.*)]answers [Chinese ]Time :2022-01-26
The principle of matching means that when an enterprise conducts accounting, the income and its costs and expenses should be matched with each other, and the costs and expenses related to the income in the same accounting period should be recognized in the accounting period.

Adhering to the principle of matching in accounting has two meanings: First, causal ratio, matching income with its corresponding cost, such as the ratio of main business income to the cost of main business; The second is the matching of periods, which matches the income of a certain period with the expenses of the same period, such as matching the income of the current period with the expenses of the period such as management expenses and financial expenses.


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