Purchases bill on credit date 25.12.2015 The date of receipt of goods 5-1-2014 In which year be recorded?

2014.   The reason is very  simple. sale is considered on the date the material is received or payment is made whichever is the earlier in case to accrual based accounting. 

If you mean for accounting, you take care for the invoice date, not materials receipt voucher date, so if the invoice is signed at2014, record it as2014, if the invoice is signed at2015, it is recorded at2015.In this case, consider