The bank takes back the written-off loans measured in amortized cost, debits the "loan" account and credits the "loan loss reserve" account according to the actual amount received; Debit "central bank deposits" and other subjects, and credit "loans" subjects; Debit "loan loss reserve" and credit "credit impairment loss"; Or take a simplified treatment, that is, debit the subjects such as "money deposited in the central bank" and credit the subjects of "credit impairment loss".