At the same time of releasing the profits of the company's projects under construction, accounts receivable are formed, which speeds up the turnover times of the company's inventory and reflects the real workload of the project into the financial statements to more accurately reflect the current operating performance. The increase of accounts receivable not only reflects the company's future creditor's rights, but also reflects the company's current asset size. It provides favorable conditions for the company's external financing, which can be carried out by receivables factoring or receivables pledge to solve the company's capital problems and provide financial guarantee for the company's rapid development.