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matching principle (EN)
連語

連語 “matching principle”

  1. (会計で)費用はそれが収益を生み出すのに貢献した同じ期間に記録されるべきであるという原則。
    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.