✔ 最佳答案
Matching concept mean the cost should match with the income in same period 。
即是當你賺得(earned)收入後就要確認收入, 並不是在你收到錢的時候。支出產生後, 支出就要確認, 並不是你付出錢的時候才確認支出。將所賺到的收入, 再減已產生的支出就是毛利(net profit). 串連有關的收入和支出的過程就叫配對(matching).
matching concept 例子
buy a good and paid by cash(以現金購買貨物)
Dr. purchase
Cr. cash
then, sell such good but not yet receive, even so, you should make a record(然後賣出貨物,但仍未收到錢,在此情況下亦需記錄銷售收入)
Dr. account receivable
Cr. sales
- thus the sales and the related cost are matched in the same ac period(於是收入和成本都在同一個會計時段配對。)