Ann: 2018 Annual Meeting Presentation (including trading update), page-221

Sales revenue can be recognised when the customer agrees to pay and the initial accounting entry is simply:

debit DEBTOR (balance sheet)
credit SALES (profit and loss)

When payment is received the accounting entry is:

debit CASH AT BANK (balance sheet)
credit DEBTOR (balance Sheet)

So it is normal to realise a sale when there is an agreement to purchase and the actual cash payment is a later event.

So if goods are shipped on agreed contract to buy its a "sale".

If goods are shipped and there is no contract to buy its simply a movement of inventory.

This is the accounting treatment in Australia.