中日资产会计比较吴斌一、资产分类比较企业的资产是指企业所有的各种财产、物资、债权和权利。在资产负债表中，资产亦等于负债加上业主权益。在编制资产负债表时，应当依照编表的目的，按照一定标准，对企业资产加以分类。目前，企业资产主要的分类方法有按流动性分类、... Comparison of asset accounting in China and Japan WU Bin First, the asset classification comparison Enterprise assets refers to all kinds of businesses all kinds of property, supplies, claims and rights. In the balance sheet, the assets are also equal to the liabilities plus owners’ equity. When preparing the balance sheet, the assets of the enterprise shall be classified according to a certain standard according to the purpose of the tabulation. At present, the main classification of corporate assets by liquidity classification, ...