The Matching Concept in Accounting

The matching principle is an accounting concept that dictates that companies report expenses at the same time as the revenues they are related.

The matching principle allows an asset to be distributed and matched over the course of its useful life in order to balance the cost over a given period.

In accrual accounting, the matching principle dictates that an expense should be reported in the same period as the corresponding revenue is earned.

The purpose of the matching principle is to maintain consistency across a business's income statements and balance sheets.

The matching principle directs a company to report an expense on its income statement in the period in which the related revenues are earned.

Matching principle is an accounting principle for recording revenues and expenses. It requires that a business records expenses alongside revenues earned.

The matching principle in accounting ensures that expenses are aligned with revenues in the same period, promoting consistency in financial ...

The matching principle stipulates that a company matches expenses and revenues in the same reporting period.

在權責發生制原則下，配比原則（英語：Matching principle）指示，一項費用應該在相應收入的同一時期報告；而在收付實現制原則下，收入應該在其獲得的時期內記錄，無論現金的轉移 ...