2. 外语
  3. Which GAAP guidance says that all expenses incurred while earning revenue should be reported in the same period that the income

Which GAAP guidance says that all expenses incurred while earning revenue should be reported in the same period that the income

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问题 Which GAAP guidance says that all expenses incurred while earning revenue should be reported in the same period that the income is reported?______.
选项 A、The cost principle
B、The timing concept
C、The earnings rule
D、The matching principle
答案D
解析 答案为D项。本题提到的是配比原则(the matching principle)，即收入和成本费用之间应相互配比，才能正确地确定净收益，并比较客观地反映企业的经营状况和取得的财务成果，故选D项。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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