2015年USCPA每日考点解析，当然不能放过周六周日啦！高顿网校小编郑重呈上3月14日考点解析。那么问题来了，各位学员有好好复习吗？
　　What is matching principle
　　什么是会计配比原则
　　Expense must be recognized in the same period in which the related revenue is recognized. Matching of revenues and costs is the simultaneous or combined recognition of the revenues and expenses that results directly and jointly from the same transactions or events.
　　Instructor’s tips；
　　For those expenses that don’t have a cause and effect relationship to revenue, another systematic and rational approach to expense recognition should be used.
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