First, the External Accountant license is only available for Users outside your organization. Using that license for an internal employee is against Microsoft's license terms.
The device license is available IF you are using some specialized utility to process the receipt, such as a handheld scanner or custom workstation screen.
Lastly, you could use a Limited User to update the Purchase Receipt Quantity, but not post, then have a Full User later do a batch review and post of the receipt lines.
