The correct answer is D. Expenses of a period to be matched against the revenue of the same period.
The matching principle is an accounting principle that states that expenses should be matched with the revenues they generate in the same accounting period. This principle helps to ensure that financial statements are accurate and that profits are not overstated.
Option A is incorrect because profit is not matched with sales revenue. Profit is calculated by taking the difference between revenue and expenses.
Option B is incorrect because investment is not an expense. Investment is an asset that is purchased with the expectation of generating future income.
Option C is incorrect because expenses of one period cannot be matched against the expenses of another period. This would result in inaccurate financial statements.
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