Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2020

Disclosure Text Block Supplement [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

6. Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,
	2019		2020		2020
	RMB		RMB		USD
VAT recoverable		3,182		6,754		1,036
Prepaid expense		5,021		6,919		1,060
Other receivables		3,354		80		12
Subtotal:		11,557		13,753		2,108
Less: allowance for doubtful accounts		-		-		-
Prepaid expenses and other current assets, net		11,557		13,753		2,108

An analysis of the allowance for doubtful accounts is as follows:

	For the years ended December 31,
	2018		2019			2020		2020
	RMB		RMB			RMB		USD
Balance, beginning of year		-		-			-		-
Additions		-		20			-		-
Write off		-		(20	)		-		-
Balance, end of year		-		-			-		-