can 2 invoices be matched with 1 receipt

Hi Everyone,

there are 2 invoices

Invoice No.	Invoice Date	Invoice Amount (SAR)	P.O No.	Receipt No.
72	02-Jul-14	13,500.00	99	72
738	06-Jul-14	13,500.00	99	72

My concern is can the system allow the users to match two different invoices with the same receipt number.
If so how ? what is the setup ?

If i intend to change this, is it possible ??

Thanks