Can i create VBRK(ref.Transaction value) FI Document without Billing document?

Can i create VBRK(ref.Transaction value) FI Document without Billing document?

or

Can i link Billing document & FI Document? (awtyp = BKPF)

Is it possible to change the ref.Transaction value from BKPF to VBRK when create FI document?

i want to change ref.Transaction value in FI document when create FI document.

BKPF -> VBRK.