Difference Between "Receipts List" and "Delivery Note" in PO Posting

What is the differecne between “Receipts List” and “Delivery Note” in PO poting . Also how does it affect control of stocks and financial accounting in AX2009. The path is: Purchase Ledger, Purchase Order, Posting, Receits List, Delivery Note

A receipts list is just a list of what will be received - it does not receive anything so impacts nothing to do with stock etc. Delivery note books the stock in.

Thanks for the reply. Clears up a lot of confusion.