The Concept of Matching Revenue and Expense Refers to the Fact

The concept of matching revenue and expense refers to the fact that:

A) expenses for a period equal the revenues for the period.
B) all costs incurred in the process of earning revenues during a period are recorded as expenses in that period.
C) all cash disbursements during a period are subtracted from all cash receipts during the period.
D) costs incurred in the process of earning revenues during a period are deferred and expensed in a future period.