If the loan can be reimbursed, there is no need to write an IOU. Under normal circumstances, the company has IOUs, so just write down the amount of advance payment on the IOUs. The process of borrowing before returning is as follows: 1. Fill in the IOU, write down the borrower, department and purpose, and submit it to the relevant leaders for approval; 2. Pay the cashier to collect money; 3. Fill in the reimbursement form after the end, and write down the purpose and amount and submit it to the relevant leaders for approval; Pay the cashier to cancel the borrowed money. If there is any balance to be returned, the cashier with his own advance will make up the money.

What's the difference between IOUs and IOUs?

1, representing different legal relationships.

The IOU is only a reconciliation between the parties, which can show the creditor-debtor relationship, not necessarily the loan relationship, indicating that the creditor-debtor relationship existed before or when the IOU was issued. The IOU is actually a loan contract certificate or a simplified loan contract, which shows that there is a loan relationship between the creditor and the debtor, resulting in a loan debt.

2, the use of different situations.

"IOU" is a written certificate issued by the payable party to the receivable party at the time of settlement. Although there is business between the two parties, the relevant accounts have not been settled. And "IOUs" are generally used to borrow money from natural persons or enterprises.

3. The reasons are different.

IOUs can be generated by borrowing, infringement or contract debts. And IOUs are generally generated by borrowing.

4. The burden of proof is different.

If the IOU is sued by the court, the burden of proof is greater than that of the party holding the IOU. The IOU holder must first explain to the court the fact of IOU formation. If the other party approves or does not deny it, then the probative force of the loan is enough. If the other party denies the fact that the IOU is formed, then the plaintiff needs to provide further evidence to confirm the fact that the IOU is formed. However, if the IOU holder brings a lawsuit, there is no need to do so. No matter whether the other party approves it or not, it is only necessary to state the fact that the IOU is formed to the court.

Employees should first understand the meaning of IOUs. If they borrow money from the company for personal affairs, they should write IOUs. If they pay public funds in advance for business trips, they should follow the normal reimbursement process of the company. If the money you receive is not enough for the business trip, you should also keep the relevant vouchers and give them to the financial department, which will make up for the expenses you paid.

Legal basis: Article 90 of the General Principles of the Civil Law stipulates: "Legal loan relationship is protected by law." However, in lending, usury such as "snowballing" and "usury" and interest-bearing lending between enterprises violate the prohibitive provisions of laws and regulations and are not protected by law.