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matching principle (EN)
locução

locução “matching principle”

  1. (em contabilidade) o princípio que exige que as despesas sejam registradas no mesmo período que as receitas que ajudam a gerar.
    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.