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matching principle
gen.	rattachement m
comp., MS	principe de correspondance (A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit))
fin.	rattachement des charges aux produits qu'elles concernent
fin., account.	principe de rattachement
market.	principe d'annualité; principe de la correspondance