Payment receipts are divided into internal receipts and external receipts. The payment receipts printed by the enterprise or purchased in the accounting store for the purpose of internal cost accounting are internal receipts. An enterprise's internal receipts can be used and recorded in the internal cost accounting process, such as employee loan repayment, deposit collection, etc. However, internal receipts cannot be used externally, otherwise they cannot be recorded, and their function is equivalent to a "white slip". Therefore, some local regulations stipulate that these internal receipts should be marked with the words "Internal use only, invalid for external use" under the receipt header. External receipts can be divided into three types according to the different supervision units: financial department supervision, military supervision and tax department supervision. Receipts supervised by the financial department are generally receipts for administrative charges for non-production operations. Such receipts are often formulated in conjunction with the local price department. They are legal and can be recorded in accounts, such as court litigation fee receipts. Sometimes units of the same type will have different receipts due to different ownership systems. For example, public medical institutions are non-profit, so their fees are issued receipts supervised by the financial department, while private for-profit medical institutions issue receipts supervised by the financial department. Institutional charges must issue invoices supervised by the tax department. Receipts supervised by the army are receipts issued by the army when non-production and business transactions occur with the army. The money under this receipt does not involve taxation and can be entered into accounts in accordance with the law.