Here is a good definition of what a document is:

A document provides guidance and/or direction for performing work, making decisions, or rendering judgments which affect the quality of the products or services that customers receive. A document should be construed to mean any physical guide or direction whether written, video tape, physical sample, sample drawing, computer program or otherwise.

A Record on the other hand proves that some type of required quality system action took place. Sometimes documents become records. For instance, Management Review Minutes become the record that a Management Review has taken place.

I think what confuses most people is that typically a form gets filled in and becomes a record. The form is a document and after it is filled in it, becomes a record.

Remember, records normally get filled in and provide evidence that conformance has occurred in the Quality System. Documents offer direction and guidance on particular tasks.