(1) IOUs generally consist of three parts: title, text and signature. Titles are generally composed of genre names, that is, the word "IOU" is written in large font in the middle of the top of the text. Some still write the words "temporarily owed" or "now owed" as the title in this position, but the text of this title is written at the top of the next line;

(two) the text should be written to what person or what unit, number, and to indicate the date of repayment;

(3) The signature shall be stamped with the name of the owed unit and the personal signature of the handler, and the IOUs issued by individuals shall be stamped with the personal name of the owed party. And sign the date on the receipt at the same time;

(four) the unit should be stamped with the official seal, and the individual should be stamped with the private seal.