From VFP Help:

RECNO([nWorkArea | cTableAlias])
Return Values
Numeric

Parameters
nWorkArea 
Specifies the work area number for a table open in another work area. RECNO( ) returns 0 if a table isn't open in the work area you specify. 
cTableAlias 
Specifies the table alias for a table open in another work area. 

Use cTableAlias parameter, e.g:

recno('receipt')

Better use:

Count(receipt.*) AS ReceiptRecNo

as for it is standart ANSI SQL syntax, and is not VFP specific - you will be able to upsize to other database with no query change.

Happy New Year!