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Is the receipt an iou?
Receipts are not IOUs, but belong to different concepts.

A note written to the sender as evidence after receiving the money or things handed in is called a receipt. A complete receipt includes title, text, signature and time.

IOU is a kind of documentary application written to the relevant unit or individual when an individual or unit owes money or things. White stripes are also called "IOUs" today. IOU is also a common written document in daily life to prove that one party owes money to the other, and it is an application style of credentials.