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matching principle (EN)
词组

词组 “matching principle”

  1. (会计中) 要求费用与其所帮助产生的收入在同一期间记录的原则。
    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.