25年WP哈尔滨剑桥学院-会计学-海达食品收入与费用配比原则应用分析0-约11559字符.docx

IIAbstractThis study focuses on the application of the revenue and expense matching principle in the food industry, using Haida Foods as a case study. The research identifies that the matching principle is a fundamental cornerstone of financial management, playing a pivotal role in revenue recognition, expense allocation, timing control, and risk management. However, Haida Foods faces significant challenges, including misalignment between revenue recognition and...