比较会计是近年来新兴的会计学科.英、德两国的会计处理方法在西方国家均颇具代表性,但两国在会计原则上存在较大差异,主要体现在财务报表中对固定资产、无形资产、递延资产、存货、应收帐款等项目的帐务处理上.本文在对两国上述方面的差异进行比较时,也与我国现行制度作对比. Comparative accounting is a new accounting discipline in recent years .American and German accounting treatment methods in Western countries are quite representative, but the two countries there are significant differences in accounting principles, mainly reflected in the financial statements of fixed assets, intangible Assets, deferred assets, inventories, accounts receivable, etc. This article compares the differences between the above two countries in the above aspects, but also with the current system in our country.