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PRINCIPAL ACCOUNTING POLICIES (Details 2) | 9 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2015 USD ($) | Sep. 30, 2015 CNY (¥) | Sep. 30, 2014 CNY (¥) | Dec. 31, 2012 CNY (¥) | Sep. 30, 2015 CNY (¥) | Dec. 31, 2014 USD ($) | Dec. 31, 2014 CNY (¥) | Dec. 31, 2013 CNY (¥)
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Value of an asset of a consolidated VIE that can be used only to settle obligations of the VIE, except for registered capital and PRC statutory reserves |  | ¥ 0 |  |  |  |  |  |
Total assets | $ 7,749,225,017 |  |  |  | ¥ 49,250,974,526 |  | ¥ 31,290,917,013 |
Total liabilities | 5,721,848,504 |  |  |  | 36,365,780,356 |  | 20,913,189,425 |
Prepayments and other current assets | 745,438,260 |  |  |  | 4,737,707,408 |  | 2,469,707,335 |
Cash and cash equivalents | 1,407,578,511 |  | ¥ 6,969,956,249 |  | 8,946,005,987 | $ 834,049,940 | 5,300,887,799 | ¥ 7,138,344,814
Short-term investment | 1,137,834,875 |  |  |  | 7,231,623,333 |  | 6,438,854,587 |
Accounts receivables | 500,322,246 |  |  |  | 3,179,848,066 |  | 1,826,765,949 |
Advances from customers | 843,440,635 |  |  |  | 5,360,571,301 |  | 3,937,477,522 |
Accounts payable | 651,925,002 |  |  |  | 4,143,374,543 |  | 2,304,111,525 |
Other payables and accruals | 235,307,907 |  |  |  | 1,495,522,939 |  | 1,600,113,658 |
Salary and welfare payable | 121,092,706 |  |  |  | 769,616,802 |  | 525,157,105 |
Taxes payable | 86,421,118 |  |  |  | 549,258,055 |  | 339,452,319 |
Net revenues | 1,262,432,020 | 8,023,512,943 | 5,433,619,595 |  |  |  |  |
Cost of revenues | 358,770,765 | 2,280,203,474 | 1,516,993,510 |  |  |  |  |
Net income / (loss) | $ 369,697,120 | ¥ 2,349,647,023 | ¥ 388,743,650 |  |  |  |  |
Amended and restated share pledge agreements |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Period of expiration of share pledge agreements after the pledgor | 2 years | 2 years |  |  |  |  |  |
Amended and restated exclusive option agreements |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Term of exclusive option agreements | 10 years | 10 years |  |  |  |  |  |
Term of automatic renewal of exclusive option agreements | 10 years | 10 years |  |  |  |  |  |
Ctrip Computer Technology, Ctrip Travel Network and Ctrip Travel Information | Amended and Restated Technical Consulting and Services Agreement |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Service fees charged from affiliates as percentage of their total net income | 48.20% | 48.20% | 104.80% |  |  |  |  |
Term of technical consulting and services agreements | 10 years | 10 years |  |  |  |  |  |
Term of automatic renewal of technical consulting and services agreements | 10 years | 10 years |  |  |  |  |  |
Written notice period required to be served for the termination of agreements | 30 days | 30 days |  |  |  |  |  |
Ctrip Computer Technology, Ctrip Travel Network and Ctrip Travel Information | Amended and Restated Technical Consulting and Services Agreement | Air tickets |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Average rate per ticket based on number of tickets sold | $ 1.1 | ¥ 7 |  |  |  |  |  |
Ctrip Computer Technology, Ctrip Travel Network and Ctrip Travel Information | Amended and Restated Technical Consulting and Services Agreement | Packaged-tour products | Minimum |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Average rate per person per tour based on number of tour packages sold | 12.9 | 82 |  |  |  |  |  |
Ctrip Computer Technology, Ctrip Travel Network and Ctrip Travel Information | Amended and Restated Technical Consulting and Services Agreement | Packaged-tour products | Maximum |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Average rate per person per tour based on number of tour packages sold | $ 27.5 | ¥ 175 |  |  |  |  |  |
Chengdu Ctrip and Chengdu Ctrip International |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Service fee |  |  |  | ¥ 286,000,000 |  |  |  |
Variable interest entities |  |  |  |  |  |  |  |
Financial information of the group's VIEs |  |  |  |  |  |  |  |
Service fees charged from affiliates as percentage of their total net income | 48.20% | 48.20% | 104.80% |  |  |  |  |
Amount of registered capital and PRC statutory reserves of VIEs |  |  |  |  | 118,000,000 |  |  |
Total assets |  |  |  |  | 16,673,014,679 |  | 13,495,852,174 |
Less: Inter-company receivables |  |  |  |  | (2,574,833,491) |  | (1,424,351,080) |
Total assets excluding inter-company |  |  |  |  | 14,098,181,188 |  | 12,071,501,094 |
Total liabilities |  |  |  |  | 15,348,023,915 |  | 12,509,239,945 |
Less: Inter-company payables |  |  |  |  | (5,645,069,141) |  | (6,133,068,354) |
Total liabilities excluding inter-company |  |  |  |  | 9,702,954,774 |  | 6,376,171,591 |
Prepayments and other current assets |  |  |  |  | 3,600,000,000 |  | 2,000,000,000 |
Cash and cash equivalents |  |  |  |  | 2,200,000,000 |  | 2,600,000,000 |
Investments |  |  |  |  | 1,600,000,000 |  | 1,600,000,000 |
Short-term investment |  |  |  |  | 2,400,000,000 |  | 3,100,000,000 |
Accounts receivables |  |  |  |  | 2,600,000,000 |  | 1,400,000,000 |
Advances from customers |  |  |  |  | 4,800,000,000 |  | 3,500,000,000 |
Accounts payable |  |  |  |  | 3,600,000,000 |  | 1,800,000,000 |
Other payables and accruals |  |  |  |  | 631,000,000 |  | 588,000,000 |
Salary and welfare payable |  |  |  |  | 171,000,000 |  | 195,000,000 |
Taxes payable |  |  |  |  | ¥ 109,000,000 |  | ¥ 45,000,000 |
Net revenues |  | ¥ 4,841,152,848 | ¥ 3,131,473,717 |  |  |  |  |
Cost of revenues |  | 1,516,879,374 | 920,625,006 |  |  |  |  |
Net income / (loss) |  | ¥ 714,987,373 | (43,734,329) |  |  |  |  |
Revenues as a percent of total | 60.00% | 60.00% |  |  |  |  |  |
Net income before the deduction of inter-company consulting fee charges |  | ¥ 1,400,000,000 | ¥ 906,000,000 |  |  |  |  |

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