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Accounts receivable, net
 12 Months Ended
Dec. 31, 2023
Credit Loss [Abstract]  
Accounts receivable, net

Note 5 — Accounts receivable, net

 

Accounts receivable, net consisted of the following:

 

                       
    December 31,
2022		     December 31,
2023		     December 31,
2023		  
    RMB     RMB     USD  
Accounts receivable     85,215,404       14,431,613       2,037,586  
Less: allowance for doubtful accounts     (4,862,941 )     (4,588,786 )     (647,886 )
Accounts receivable, net     80,352,463       9,842,827       1,389,700  

 

The following table summarizes the changes in allowance for doubtful accounts:

 

                       
    December 31,
2022		     December 31,
2023		     December 31,
2023		  
    RMB     RMB     USD  
Beginning balance     1,886,467       4,862,941       705,060  
Provision for doubtful accounts     2,976,474       274,155       38,708  
Exchange rate difference     -       -       (95,882 )
Ending balance     4,862,941       4,588,786       647,886  

 

Allowance for doubtful accounts net for the years ended December 31, 2022 and 2023 amounted to RMB 4.9 million and RMB 4.6 million, respectively.