Explanation:

- The traditional accounting approach emphasizes matching expenses with revenue to determine accurate financial performance.

- Option 1: Original cost - Correct. Traditional accounting uses the original or historical cost of assets and expenses as the basis for matching them with corresponding revenues.

- Option 2: Opportunity cost - This concept involves assessing alternative costs, not directly used for expense matching in traditional accounting.

- Option 3: Replacement cost - Looks at current asset replacement value, not typically used in matching revenues with expenses.

- Option 4: Cash cost - Involves actual cash spent, not necessarily aligned with the accrual/matching concept.