Accounts Receivable, Net

12 Months Ended

Dec. 31, 2021

Credit Loss, Additional Improvements [Abstract]

ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable and allowance for doubtful accounts consist of the following:

	As of December 31,
	2020			2021			2021
	RMB			RMB			USD
Accounts receivable		232,027			208,522			32,722
Less: allowance for doubtful accounts		(3,813	)		(2,215	)		(348	)
Accounts receivable, net		228,214			206,307			32,374

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

	For the years ended December 31,
	2019		2020			2021			2021
	RMB		RMB			RMB			USD
Balance, beginning of year		9,432		10,266			3,813			599
Bad debt allowances from acquisition		-		1,800			-			-
Additions (recovery)		834		(8,253	)		(1,592	)		(250	)
Exchange difference		-		-			(6	)		(1	)
Balance, end of year		10,266		3,813			2,215			348

Two unrelated distributors accounted for 23.7% and 20.6% of the Company’s accounts receivable as of December 31, 2021, respectively. Two unrelated distributors accounted for 67.9% and 14.2% of the Company’s accounts receivable as of December 31, 2020, respectively.