Legal analysis: Only signed receipts have legal effect. To judge whether a handwritten receipt has legal effect, we should analyze it from the content of the receipt and the subject ability of the person who issued it. As long as the person who issued the receipt has the corresponding capacity for civil conduct and civil liability, the contents of the receipt are legal, and the person who issued the receipt personally signs and confirms, this evidence has legal effect.

Legal basis: Article 21 of People's Republic of China (PRC) Negotiable Instruments Law stipulates that the drawer of a bill of exchange must have a true entrusted payment relationship with the drawee and have a reliable source of funds to pay the amount of the bill. A bill of exchange without consideration shall not be issued to deceive banks or other parties to the bill.