Receiving without posted in accrual account

Hi,

We would like to have below business process and transacted in Oracle EBS for evaluation item.

1. Purchase material as Inventory (with item number) by using PR (Min-Max) to PO process.

2. LOG to perform receiving when goods arrived, without any accounting entries in system.

3. LOG to issue the material, without any accounting entries in system.

4. After the evaluation pass, only we will process the payment to the vendor.

5. There is an option for this solution is to configure the "Costing Enable" in Master Item, but is not preferrable.

Question:

1. In the event of receiving, is it possible Not to posted to Inventory AP Accrual account ?