Which principle matches expenses with the revenues they generate in French accounting

Which principle matches expenses with the revenues they generate in French accounting

Which principle matches expenses with the revenues they generate in French accounting?

A. Prudence

B. Matching (Rattachement des charges aux produits)

C. Consistency

D. Materiality

Answer: B

Explanation: The Matching principle (Principe de Rattachement des Charges aux Produits) requires that expenses be recognized in the same fiscal period as the revenues they help generate. For example, the cost of goods sold is recognized in the same period as the revenue from selling those goods, ensuring accurate calculation of net income.