First of all, the current account of non-operating funds refers to the occupation of funds unrelated to the operating funds of enterprises, which can be mainly understood as the wages, benefits, insurance, advertising and other expenses paid by listed companies for major shareholders and their affiliated enterprises; Funds paid to repay debts on behalf of major shareholders and their affiliated enterprises; Lend funds directly or indirectly to major shareholders and their affiliated enterprises with or without compensation; Creditor's rights formed by undertaking guarantee responsibilities for major shareholders and their affiliated enterprises; And other funds provided to major shareholders and their affiliated enterprises regardless of goods and services. Receipt refers to the receipt of money, which is only the original voucher before accounting. Invoice is also one of the original vouchers, but it is not the same as the unified receipt of non-operating funds. For example, the small ticket we get when shopping in the supermarket is also an invoice. I hope my explanation is clear enough to help you.