应收账款具有积极的促进销售和减少存货的功能，同时，也要付出相应的成本。
因赊销行为引起的应收账款是一把双刃剑，它在提高销售额和增加利润的同时，也会给企业带来风险和成本。
Account receivable caused by credit is a double-blade sword because it improve sales volume and profit as well as bring about risks and cost for enterprises.
文章通过对应收账款和存货成本决策问题的研究，探讨了企业将如何降低资金运营成本，规避风险，提高效益的问题。
This article makes research about decision-making on cost of receivable account funds and stock, and discuss about howto reduce operation cost, dodge the risk and enhance benefit.
按项目完工百分比法计提收入，结转销售成本科目审核生产发货记录， 生成应收账款，核对销售收入。
Check the delivery, create AR entries, and Accrue the revenue by percentage of completion method monthly.
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