The Matching Principle ( ).
· applies only to situations iwhich a cash payment occurs before aexpense is recognized
· applies only to situations iwhich a cash receipt occurs before revenue is recognized
· is used iaccrual accounting to determine the proper period for recognitioof expenses
· is used iaccrual accounting to determine the proper period iwhich to recognize revenue
出自:佳木斯大学语言治疗学