Which structure is critical for entering a goods receipt?

The critical structure for entering a goods receipt is the movement type. When posting a goods receipt in SAP, the movement type defines the nature of the stock movement that is occurring. It specifies whether the goods are being received from a vendor, transferred between storage locations, or returned to a vendor, among other scenarios.

Movement types are essential because they determine how the system will update stock quantities and the corresponding financial implications of the transaction. Each movement type has a unique number that represents specific inventory movements and ensures that the proper accounting entries are generated in the background.

The other choices, while related to the goods receipt process, do not hold the same level of critical importance as the movement type. The delivery note aids in verifying what has been received, the supplier account is crucial for recording the financial transactions related to the supplier, and a material document number is generated as a reference for tracking the goods movement in the system but does not influence the posting itself.