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matching principle (EN)
어구

어구 “matching principle”

  1. (회계에서) 비용은 수익을 창출하는 데 기여한 같은 기간에 기록되어야 한다는 원칙
    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.