Not exactly. According to the relevant provisions of Chinese laws, the crime of fraud refers to the act of defrauding a large amount of public and private property for the purpose of illegal possession by fictional facts or concealing the truth, and letting me use a credit card to transfer money into the company account on the grounds of docking with customers. However, writing an iou is not fraud, but a written contract, and it is a transaction with evidence, so it does not constitute fraud.