XML 47 R16.htm IDEA: XBRL DOCUMENT v3.8.0.1
Accounts receivable, net
 12 Months Ended
Dec. 31, 2017
Accounts receivable, net  
Accounts receivable, net

 

9.  Accounts receivable, net

 

Accounts receivable, net, consists of the following:

 

 

 

As of December 31,

 

 

 

2016

 

2017

 

 

 

RMB

 

RMB

 

Online direct sales and online marketplace receivables

 
15,636,019

 
14,819,862

 

Advertising receivables

 
179,498

 
572,495

 

Logistics receivables

 
362,483

 
1,020,771

 

 

 

 

 

 

 

Accounts receivable

 
16,178,000

 
16,413,128

 

 

 

 

 

 

 

Allowance for doubtful accounts

 
(36,993

)
(53,981

)

 

 

 

 

 

 

Accounts receivable, net

 
16,141,007

 
16,359,147

 

 

 

 

 

 

 

 

The movements in the allowance for doubtful accounts were as follows:

 

 

 

For the year ended December 31,

 

 

 

2015

 

2016

 

2017

 

 

 

RMB

 

RMB

 

RMB

 

Balance at beginning of the year

 
(27,108

)
(38,633

)
(36,993

)

Additions

 
(11,525

)

—

 
(16,988

)

Reverse

 

—

 
1,640

 

—

 

 

 

 

 

 

 

 

 

Balance at end of the year

 
(38,633

)
(36,993

)
(53,981

)

 

 

 

 

 

 

 

 

 

The value-added tax receivables due from customers are recorded in online direct sales and online marketplace receivables.

 

For the account receivables in relation to consumer financing business, as JD Finance performs credit risk assessment services for the individuals and purchases the over-due receivables from the Group at carrying values to absorb the risks and obtain the rewards from such business, no allowance for doubtful accounts in relation to consumer financing receivables were provided.