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matching principle (EN)
frasa

frasa “matching principle”

  1. (dalam akuntansi) prinsip yang mengharuskan bahwa beban dicatat dalam periode yang sama dengan pendapatan yang mereka bantu hasilkan
    Even though we paid for the material on January 7 2023, according to the matching principle, the expense was recorded as an accrued expense in 2022 to avoid making our financial statements look better than in reality.