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本篇paper代写- The differences between the contents required by the financial reports of small business in China and Japan讨论了中日两国中小企业财务报告内容要求的差异。在财务报告的内容上，中日两国有很多不同之处。无论是中国还是日本，小企业都必须准备资产负债表和损益表，但是现金流量表不同。中国必须报告，而日本不是强制性的。现金流量的计量与控制是小企业财务会计的目标，它能反映企业在一定时期内的偿债能力。本篇论文代写范文由51due代写平台整理，供大家参考阅读。

This paper mainly compares the differences between the contents required by the financial reports of small business in China and Japan. First, look at the three most important financial statements, whether China or Japan, small businesses must prepare balance sheets and income statements. But the cash flow statement is different. China must report it, while Japan is not mandatory. The measurement and control of cash flow is the target of small business financial accounting, it can reflect the company's solvency ability within a certain period of time. Therefore, Japanese scholars also debate the establishment of cash flow statement. Then, the following part discusses the differences in some content of the financial report.

1.Impairment of Assets

China cancels all the impairment of assets, but Japan stipulates that when the value of the monetary assets changes, the amount of asset impairment should be estimated according to the actual situation and the asset impairment provision shall be included. When determining the amount of the impairment charge, it is necessary to take into account the financial situation of the creditor, the cost of collecting fund, and the level of difficulty and so on. Small businesses may have smaller operations, but in the fact, they may also have large machines. If the impairment of assets is not taken into account, it is a challenge for small businesses. On the one hand, it would be unfair and fair by doing so. On the other hand, it also creates a false increase in corporate profits. If the price of the goods can be restated according to the average price and the impact of price changes can be deleted, it can improve the accuracy and reliability of small business accounting information.

2.Inventory

China regulates that all assets need not be accrued for impairment, reducing the difference with the tax law so as to facilitate the operation. In addition, China's financial reporting only needs to report non-operating income and non-operating expenses for profit and loss of inventories. Compared with China, the inventory cost reported by Japan does not disclose the borrowing cost of the process of self-producing inventory becoming selling inventory. Japan, on the other hand, requires an impairment test on the inventory at the end of each period. Even these two ways reduce personal judgments about the inventory, which reduces the burden on enterprises. However, the handling of the profits and losses of inventories remains to be discussed. Generally, this happens because of poor management. Therefore, the loss should be included in the management fee, and the profit should be used for the reduction of the management fee.

3.Amortization of Intangible Assets

Both China and Japan have agreed the intangible assets can only be depreciated by using the straight-line method. For intangible assets with uncertain service life, China requires at least 10 years of amortization, while Japan does not need to amortize it. Amortization of 10 years, on the one hand, can reduce the workload of small business accounting staff, not like big businesses which should compound the intangible assets with uncertain service life at every term. On the other hand, it can also reduce that the small business accounting staffs use the amortization period to manipulate the profits of enterprises.

For contents of the financial report, there are many differences between China and Japan.

Reference

[1] Daske, Holger, & Gebhardt, Günther. (2010). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus, 42(3-4), 461-498.

[2] Doupnik, T. S. (1993). Financial reporting in japan: regulation, practice, and environment. Nature, 511(7509), 362-5.

[3] Elifoglu, I. H., Fitzsimons, A. P., & Silliman, B. R. (2012). Separate financial reporting standards and standard setting for private companies. St Johnsuniversity Collegeofbusinessadministration, 32(:2).

[4] Jin Huayan. (2012). Changes and characteristics of accounting guide for small and medium-sized enterprises in Japan. China management informatization, 15(15), 3-6.

[5] Terry E. Cooke. (1991). The evolution of financial reporting in japan: a shame culture perspective. Accounting History Review(3), 251-277.

[6] Koppeschaar, Z. (2012). International financial reporting standard for small and medium-sized entities. Koppeschaar ZR. (2012) International financial reporting standard for small and medium sized entities. Southern African Journal of Entrepreneurship and Small Business Management 5(2012), 5(1), 54.

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