DEMO, Sql Server - rextester

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--Sql Server 2014 Express Edition
--Batches are separated by 'go'

--drop table tableA;
--drop table tableB;

create table TableA(
id  int,
part    varchar(5),
Recv_acct   int,
Send_acct int
);

insert into tableA values(1,'QR1',6722,307131);
insert into tableA values(2,'QR1',6722,22965 );
insert into tableA values(3,'QR2',6700,12345 );
insert into tableA values(4,'QR2',6700,54321 );

create table TableB(
PART            varchar(5),
Recv_acct       int,
customer_Name   varchar(5),
invoice_number  int,
Cost dec(10,2)
);

insert into tableB values('QR1',6722,'ABC',3310,10500.00);
insert into tableB values('QR1',6722,'ABC',3311,22400.00);
insert into tableB values('QR1',6722,'ABC',3312,2100.00 );
insert into tableB values('QR1',6722,'ABC',3313,20300.00);
insert into tableB values('QR1',6722,'ABC',3314,3100.00 );
insert into tableB values('QR2',6700,'DEF',2333,500.00  );
insert into tableB values('QR2',6700,'DEF',2233,400.00  );
insert into tableB values('QR2',6700,'DEF',2244,4000.00 );

SELECT
  PART,
  Recv_acct,
  customer_Name,
  invoice_number,
  Cost,
  Send_Acct
FROM (SELECT
  t2.PART,
  t2.Recv_acct,
  t2.customer_Name,
  t2.invoice_number,
  t2.Cost,
  t1.Send_Acct,
  ROW_NUMBER() OVER (ORDER BY t2.invoice_number ASC) AS rn
FROM tableB t2
JOIN tableA t1
  ON t2.part = t1.part
  AND t1.recv_acct = t1.recv_acct) t
WHERE rn % 2 = 1
ORDER BY part, invoice_number;

View schema
Execution time: 0,02 sec, rows selected: 8, rows affected: 12, absolute service time: 0,17 sec