2015年USCPA每日考點(diǎn)解析，當(dāng)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(diǎn)解析。那么問題來了，各位學(xué)員有好好復(fù)習(xí)嗎？
　　What is matching principle
　　什么是會(huì)計(jì)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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