Accounts Receivable, Net

6 Months Ended

Jun. 30, 2022

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,			As of June 30,
	2021			2022			2022
	RMB			RMB			USD
Accounts receivable		208,522			383,814			57,302
Less: allowance for doubtful accounts		(2,215	)		(5,362	)		(801	)
Accounts receivable, net		206,307			378,452			56,501

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

	As of December 31,			As of June 30,
	2021			2022		2022
	RMB			RMB		USD
Balance, beginning of year		3,813			2,215		331
Additions (recovery)		(1,592	)		3,094		462
Exchange difference		(6	)		53		8
Balance, end of year		2,215			5,362		801

Four unrelated distributors accounted for 34.4%,14.7%,12.1% and 11.0% of the Company’s accounts receivable as of June 30, 2022, respectively. Two unrelated distributors accounted for 23.7% and 20.6% of the Company’s accounts receivable as of December 31, 2021, respectively.