Pending Item Receipts

@Hobo70 

It means that someone received inventory (created an Item Receipt) without a bill and QB is alerting you that the bill you're entering may be for those items.  Go to your Vendor Center and look for an "Item Receipt" type transaction for that vendor.  That is the transaction creating the message.  The reason for the alert is that Item Receipts post to A/P so if you enter a bill without attaching it to the Item Receipt, both will post to A/P so make sure to match them if applicable.