according to the relevant provisions of the enterprise income tax law, the measures for the administration of invoices and the accounting law, except for financial receipts, other transactions can only be accounted for by obtaining formal invoices. Your company has not obtained the invoice for purchasing, so it cannot be recorded. If there is a sales invoice, you need to make an estimated purchase account, and the next time you need to make up the invoice to offset the estimated cost and enter the actual cost.