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小螃蟹 · 2024年03月28日

讲义里不是分为三种情况讨论吗

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。

1.matching

2.incurred

3.capitalization

我以为matching和incurred是两种,题目中说的是incurred,如果选matching,是matching里包含incurred的情况吗

1 个答案
已采纳答案

王园圆_品职助教 · 2024年03月28日

同学你好,本题不是看关键词来做题的,而是要看懂题目在问什么,

matching就是指的确认收入的同时要确认相关的费用——重点是 in the same accounting period ——和本题题干意思是完全一致的

incurred这一条其实指的是费用在发生的时候要予以确认,是说类似房租,工资费用这种费用,要及时的确认在I/S表作为费用支出,和收入是没有关系的

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