The IOU is written by the legal person of the company, signed by the individual and stamped with the official seal of the company. How to borrow money and enter the debt of the legal person's personal account? If the loan is written by the company as a legal person, signed by the individual and stamped with the official seal of the company, and the loan is credited to the personal account of the company as a legal person, in principle, the individual and the company as a legal person should be recognized as the same borrower, and the company as a legal person and the company should be responsible for repaying the loan and should bear joint and several liabilities for repayment.

If the loan is only stamped with the official seal of the enterprise and there is a payment voucher, it can be claimed that the loan is established, but whether the legal representative should bear the responsibility depends on the nature of the enterprise and the purpose of the loan.

Matters needing attention in writing IOUs:

1. When writing IOUs, be sure to pay attention to the borrower, the date of borrowing, the date of repayment, the borrower's signature, the amount of borrowing, the reason for borrowing, etc. And the more detailed the better.

2. Store and use good quality paper for a long time, and try to write with black ink pen when possible.

3. If there is a witness, in order to increase the credibility, please ask the witness to sign the loan slip.