我国和日本自古以来就是隔海相望的邻居,历史上两国也曾有包括贸易、文化等的往来。在财务会计方面,日本的财务会计发展借鉴了发达国家的经验,又结合本国特点总结和制定了一系列会计制度和规范,这对于我国财务会计的账务处理进一步规范具有一定借鉴作用。本文分析了日本和我国在财务会计中账务处理的相同点和不同点,对我国的账务处理提出一些自己的建议,希望对我国的财务会计的进一步发展提供一些帮助。 China and Japan have been neighbors across the sea since ancient times. Historically, there have also been exchanges of trade and culture between the two countries. In terms of financial accounting, Japan’s financial and accounting development draws on the experience of developed countries and combines with its own characteristics to summarize and formulate a series of accounting systems and norms. This is of some reference to the further standardization of accounting treatment of China’s financial accounting. This article analyzes the similarities and differences between Japan and China in the accounting treatment of financial accounting, puts forward some suggestions on the accounting treatment in our country, and hopes to provide some help to the further development of our country’s financial accounting.