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Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2021

Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]

Schedule of Accounts Receivable, Net

		As at December 31
		2020				2021				2021
		RMB				RMB				US$
Accounts receivable			2,350,641				3,603,240				565,427
Allowance for credit losses			(15,770	)			(32,265	)			(5,063	)
Accounts receivable, net			2,334,871				3,570,975				560,364

Schedule of the Movement in the allowance for Doubtful Accounts

The movements of the allowance for credit losses were as follows:

		As at December 31
		2019				2020				2021				2021
		RMB				RMB				RMB				US$
Balance at beginning of the year			2,249				22,894				15,770				2,475
Adoption of ASC 326*			—				—				5,684				892
Provision for expected credit losses			61,687				44,695				121,731				19,102
Write-offs charged against the allowance			(41,042	)			(44,096	)			(101,202	)			(15,881	)
Recoveries during the year			—				(7,723	)			(9,718	)			(1,525	)
Balance at end of the year			22,894				15,770				32,265				5,063

* Starting from January 1, 2021, the Group adopted ASC 326, which amends previously issued the guidance regarding the impairment of financial instruments by creating an impairment model that is based on expected losses rather than incurred losses. The Group used a modified retrospective approach with a cumulative effect of increasing the opening balance of accumulated deficit approximately of RMB5,684 (US$892).

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- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

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- References

No definition available.

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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