From the financial point of view, all the real expenses of an enterprise should be accounted for truthfully. A company is in the catering industry. When buying food, it can't get the receipt every time. It's just an expense account.
But it can be recorded without an invoice, and many people will confuse accounting with tax treatment. Actually, these are two lines.
For example, the tax stipulates that fixed assets below 5000 can be deducted before tax, so only those above 5000 can be included in fixed assets. This is a typical accounting with tax thinking, which does not meet the requirements of the actual operation and management of enterprises, and accounting is very likely to be distorted.