How to handle credit card repayment should be divided into individuals or banks. For individuals, there are no bad debts and they must be repaid. If they don't pay back, the bank will sue and the arrears will be recovered through litigation. If it cannot be recovered, it will be treated as a bad debt. However, leaving a bad record in the personal credit information system, all banks in this system will log in, and it is basically impossible to lend in the future; For banks, when it is confirmed as bad debts, the accountant will make accounts and borrow: loan loss reserve; Loan: overdue loan. Write off bad debts. Write-off must be approved by the superior.

legal ground

Measures for the supervision and administration of credit card business of commercial banks

Paragraph 2 of Article 57: When receiving the repayment from the cardholder, the issuing bank shall pay off all the debts in its credit card account in the following order: if it is overdue 1-90 days (inclusive), the interest or expenses shall be paid first, and then the principal shall be paid; If the overdue period exceeds 9 1 day, the principal shall be repaid first, and then the interest or various expenses shall be repaid.