Kate · 2023年01月23日
NO.PZ2016012102000027
问题如下：
Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?
选项：
A.Accrual.
B.cash based.
C.Matching.
解释：
C is correct.
The matching principle requires that expenses directly related to revenue generation are recognized in the same period as the revenue.
考点：matching principle的定义
配比原则要求某个会计期间或某个会计对象所取得的收入应与为取得该收入所发生的费用、成本相匹配，以正确计算在该会计期间、该会计所获得的净损益。
权责发生制我理解也是一个意思呀？ 可以说一下和C的区别么
lynn_品职助教 · 2023年01月26日
嗨，努力学习的PZer你好：
这道题其实考的是matching principle的定义，
其实A和C的差别很小，不过这里选C更合适。
配比原则是以权责发生制（accrual basis）为基础的，
会计主体必须按照权责发生制的原则对各期的收入费用进行核算，但是按照权责发生制算出的费用并非全部都是期间费用或产品成本，
有些间接费用是要在各期分摊的，只有按照配比原则确定的费用才是期间费用或产品成本。
不过这个区别太细，其实超出了CFA考试的范围，所以不必深究，就按照matching principle的定义来理解这道题即可。
但是这道题非常有意思，既然我们做到了这题，就当做考前的查漏补缺，记一下。
----------------------------------------------努力的时光都是限量版，加油！
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