लेखांकन में 'मिलान अवधारणा' (Matching Concept) के मुख्य उद्देश्य के अनुरूप निम्नलिखित में से कौन सा है?

The business entity concept in accounting implies that:

The concept which assumes that a business has its own identity distinct from its owners is known as the:

According to the matching concept of accounting, which of the following financial statements is primarily prepared to match revenues with expenses of a specific period?