Because the arrears are paid off in time after the bad debts are generated (be careful not to pay a penny more) and after the account is closed, you can find that after the account is closed successfully, there will be no overdue accounts in your credit report. This is different from the general credit card overdue processing method.

1, outstanding bad debts

For bad debts arising from arrears, it is necessary to pay off the arrears in time, and of course, it is not possible to pay more. You can go to the bank to apply for a non-malicious debt certificate and communicate with the bank whether you can delete the bad debt record.

If it is a bad debt caused by the unclear annual fee, you need to take the initiative to negotiate with the bank, or you can go through the personal credit objection handling procedure. A friend successfully cancelled the bad debts and overdue records caused by the annual fee payment dispute through a few phone calls.

2. Repayment of bad debts.

Compared with general bad debts, it is much better to pay more for bad debts. Just take out the money and close the account, and then you can ask the bank to update the record.

3. Accounting treatment

(1) Irrecoverable receivables

Debit: management fee-bad debt loss

Credit: Accounts receivable (or other receivables)

(2) Unpaid accounts payable

Debit: Accounts payable (or other payables)

Loan: non-operating income

Extended data:

1. Creditor's rights that cannot be recovered after the borrower and guarantor are declared bankrupt, closed, dissolved or revoked according to law, and the legal person qualification is terminated;

2. According to the provisions of the General Principles of Civil Law of People's Republic of China (PRC), after the borrower dies or is declared missing or dead, the financial enterprise can't recover the creditor's rights after paying off his property or inheritance according to law and claiming compensation from the guarantor;

3. The borrower suffered huge losses due to major natural disasters or accidents, and was unable to obtain the creditor's rights that could not be recovered after insurance compensation, or the creditor's rights that were really unable to repay part or all of the debts after insurance compensation, and the financial enterprise had paid off its property and recovered from the guarantor;

4. Although the borrower and guarantor have not been declared bankrupt, closed, dissolved or revoked according to law, they have completely stopped their business activities, their business licenses have been cancelled or revoked by the administrative department for industry and commerce at or above the county level according to law, and the financial enterprise has not recovered the creditor's rights after claiming compensation from the borrower and guarantor;

5. The borrower and guarantor have not been declared bankrupt, closed down, dissolved or revoked according to law, but their business activities have completely stopped or their whereabouts are unknown, they have not gone through industrial and commercial registration, or they have not participated in the annual industrial and commercial inspection for more than two consecutive years, and the financial enterprise has not recovered the creditor's rights after recovering the borrower and guarantor;

Baidu encyclopedia-bad debts