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从企业经营的实质来看,销售订单越多,订单金额越大,意味着未来的经济利益流入将越大;反之,销售订单减少,未来的经济利益流入将会减少,因此销售订单的多少是衡量销售业绩的重要指标。由于“销售订单”如雨后春笋般的出现,给现行的收入准则带来了新的问题:不能及时、准确、直接的反映企业的实际经营成果。本文经过系列论证,指出在完善相关制度、企业守法经营的前提下,将销售订单确认为收入可以及时、准确、直观地反映企业的经营成果。
In terms of the essence of business operation, the more sales orders, the larger the order amount, the greater the inflow of future economic benefits. On the contrary, if the sales orders decrease and the future economic benefits inflow will decrease, the sales orders will be An important measure of sales performance. As the emergence of “Sales Order ” has brought new problems to the current revenue guidelines: it can not reflect the actual business achievements of enterprises in a timely, accurate and direct way. This article through a series of demonstrations, pointed out that in improving the relevant system, business law-abiding under the premise of sales orders will be recognized as revenue can be timely, accurate and intuitive to reflect the business results.