Because the timing of design, production, delivery, and checks of incoming goods did not coincide, payments for replenishment of stock were made in advance, causing irregularities in receipts of money from accounts receivable and payment of notesreceivable. 設計製作期間や納入時期、検収時期にばらつきがあるため、仕入れに伴う立替金払いが先行し、売掛金、受取手形決済による入金が不定期なことである。 - 経済産業省