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Accounts receivable, net | 12 Months Ended
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Dec. 31, 2023
Credit Loss [Abstract] |
Accounts receivable, net | Note 5 — Accounts receivable, net Accounts receivable, net consisted of the following:
Schedule of accounts receivable, net |  |  |  |  |  |  |  |  |  |  |  |
|  | 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:
Schedule of 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.

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//326/tableOfContent + Details
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