First, the difference between the two: 1, the receipt is generally the receipt of the bookstall between people or individuals, and the receipt is more used for the receipt of the bookstall between individuals and units or units. 2. In the form of writing, receipts are more free and diverse, and the requirements for receipts are relatively standardized. However, according to the requirements of the Accounting Law, the collection cannot be used as a proof of accounting. Second, the legal effect is the same: receipt is synonymous with receipt, which refers to the written evidence of the transfer of currency ownership, that is, after receiving the currency or goods, one of the two payees writes or provides the payer with the receipt of the currency, including the specific payment object, quantity, value, time and even witnesses. The basic elements of information of both parties are the same. Under normal circumstances, it is written, signed or sealed by the payee himself. Those who can't read can be written by others, but they should sign or press their fingerprints to show their approval.

Legal objectivity:

Article 667 of the Civil Law of People's Republic of China (PRC) is a loan contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest. Article 668 of the Civil Code of People's Republic of China (PRC) A loan contract shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.