Generally, receipts are used when invoices are not used. It is an important original voucher! Receipts cannot be equated with what we call "white notes" every day. Receipt is also a kind of receipt and payment voucher, and there are different kinds.
As for whether it can be recorded, it depends on the type and scope of use of the receipt.
The internal receipt is a self-made voucher in the company, which is used for internal business, such as internal material transfer, employee deposit collection, excess business loan repayment, etc. At this point, the internal self-made receipt is legal evidence and can be recorded as a cost.