Match the Following Terms with the Appropriate Definition

question 151

Multiple Choice

Match the following terms with the appropriate definition.
-     Matching principle 

• A) The expense created by allocating the cost of plant and equipment to the periods in which they are used 
• B) The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses 
• C) Items paid for in advance of receiving their benefits 
• D) Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its useful life 
• E) The accounting system that recognizes revenues when earned and expenses when incurred 
• F) A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters or years 
• G) Revenues earned in a period that are both unrecorded and not yet received in cash or other assets 
• H) Net income divided by net sales 
• I) The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid 

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Definitions:

Attachment-In-The-Making Phase

The second phase in development of attachment, characterized by preference for familiar figures.

Disorganized-Disoriented Attachment

A type of attachment observed in children who exhibit inconsistent and erratic behavior towards their caregivers, indicating confusion and lack of a clear attachment strategy.

Secure Attachment

A type of attachment characterized by mild distress at leave-takings and being readily soothed by reunion.

Insecure Attachment

Attachment behavior characterized by avoiding caregiver, excessive clinging, or inconsistency.