SAP note 191927 - Posting logic : GR for foreign currency PO

Hi all,

In the page 2 of SAP note 191927 , it say : if an invoice already exist for a GR quantity during good receipt ,

good receipt is valuated with the invoice price .

Does it mean , if the invoice already exist , we can create Account Payable when we good received in the system ?

Please explain it to me , thanks !!