diff --git a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
index 71796c9..7cad3ae 100644
--- a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
+++ b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
@@ -288,6 +288,7 @@
    "oldfieldname": "import_rate",
    "oldfieldtype": "Currency",
    "options": "currency",
+   "read_only_depends_on": "eval: (!parent.is_return && doc.purchase_receipt && doc.pr_detail)",
    "reqd": 1
   },
   {
@@ -918,7 +919,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-11-14 18:33:48.547297",
+ "modified": "2023-11-30 16:26:05.629780",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice Item",
diff --git a/erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py b/erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py
index d50cf07..22b5c6b 100644
--- a/erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py
+++ b/erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py
@@ -8,7 +8,7 @@
 
 from erpnext.accounts.party import get_partywise_advanced_payment_amount
 from erpnext.accounts.report.accounts_receivable.accounts_receivable import ReceivablePayableReport
-from erpnext.accounts.utils import get_party_types_from_account_type
+from erpnext.accounts.utils import get_currency_precision, get_party_types_from_account_type
 
 
 def execute(filters=None):
@@ -34,6 +34,7 @@
 	def get_data(self, args):
 		self.data = []
 		self.receivables = ReceivablePayableReport(self.filters).run(args)[1]
+		self.currency_precision = get_currency_precision() or 2
 
 		self.get_party_total(args)
 
@@ -57,7 +58,7 @@
 			gl_balance_map = get_gl_balance(self.filters.report_date, self.filters.company)
 
 		for party, party_dict in self.party_total.items():
-			if party_dict.outstanding == 0:
+			if flt(party_dict.outstanding, self.currency_precision) == 0:
 				continue
 
 			row = frappe._dict()
diff --git a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
index a86e63d..7344d2a 100644
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
@@ -359,6 +359,7 @@
    "oldfieldtype": "Currency",
    "options": "currency",
    "print_width": "100px",
+   "read_only_depends_on": "eval: (!parent.is_return && doc.purchase_order && doc.purchase_order_item)",
    "width": "100px"
   },
   {
@@ -1103,7 +1104,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-11-28 13:37:29.245204",
+ "modified": "2023-11-30 16:12:02.364608",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.js b/erpnext/stock/doctype/stock_entry/stock_entry.js
index d37e8ee..7334b35 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.js
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.js
@@ -258,7 +258,7 @@
 			}
 		}
 
-		if (frm.doc.docstatus===0) {
+		if (frm.doc.docstatus === 0) {
 			frm.add_custom_button(__('Purchase Invoice'), function() {
 				erpnext.utils.map_current_doc({
 					method: "erpnext.accounts.doctype.purchase_invoice.purchase_invoice.make_stock_entry",
@@ -311,7 +311,8 @@
 				})
 			}, __("Get Items From"));
 		}
-		if (frm.doc.docstatus===0 && frm.doc.purpose == "Material Issue") {
+
+		if (frm.doc.docstatus === 0 && frm.doc.purpose == "Material Issue") {
 			frm.add_custom_button(__('Expired Batches'), function() {
 				frappe.call({
 					method: "erpnext.stock.doctype.stock_entry.stock_entry.get_expired_batch_items",
@@ -397,6 +398,10 @@
 		frm.remove_custom_button('Bill of Materials', "Get Items From");
 		frm.events.show_bom_custom_button(frm);
 		frm.trigger('add_to_transit');
+
+		frm.fields_dict.items.grid.update_docfield_property(
+			'basic_rate', 'read_only', frm.doc.purpose == "Material Receipt" ? 0 : 1
+		);
 	},
 
 	purpose: function(frm) {