Income and corresponding costs and principles include two meanings. One is to compare the causal ratio with the cost to determine the profit and loss. Matching income with the cost of obtaining income, such as matching main business income with main business cost and matching other business income with other business expenses; The second is time matching, which compares the income of an accounting period with the costs and expenses of the same period, such as comparing the current income with the current management expenses and financial expenses. Adhere to the principle of matching, so that the income and related expenses in each accounting period can be recorded and reported at the same time, which is conducive to the correct calculation and assessment of the business performance of enterprises.

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Analysis of the principle of proportionality;

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The application of the principle of proportion in accounting;

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