一、《企业会计制度》适用范围具体界定的遗漏《企业会计制度》规定的实施范围为除小企业和金融企业以外的所有企业。任何分类都应有统一的标准，但制度中的分类却适用了不同的标准；企业的大小一般应是按销售额或资产额等数量指标划分，而是否金融企业则是按企业的经营业务范 First, the “enterprise accounting system” the scope of the specific definition of omission “Enterprise Accounting System” provisions of the scope of implementation in addition to small businesses and financial enterprises other than all enterprises. Any classification should have a uniform standard, but the classification of the system is applied to different standards; the size of the enterprise should generally be based on the amount of sales or assets and other quantitative indicators, and whether the financial business is based on the business scope of the business