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v3.20.1

OTHER RECEIVABLES, NET (Tables) | 6 Months Ended
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Dec. 31, 2019
OTHER RECEIVABLES, NET |
Schedule of Other receivables | Other receivables, net consisted of the following:
|  | June 30, |  | December 31, |  | December 31,
Third Party |  | 2019 |  | 2019 |  | 2019
Current Portion |  | RMB |  | RMB |  | U.S. Dollars
Business advances to officers and staffs (A) |  | ¥ | 1,013,971 |  | ¥ | 594,404 |  | $ | 85,305
Deposits for projects |  |  | 1,400,892 |  |  | 1,521,387 |  |  | 218,339
VAT recoverable |  |  | 3,803,556 |  |  | 2,686,525 |  |  | 385,552
Others |  |  | 1,348,913 |  |  | 1,405,516 |  |  | 201,710
|  |  | 7,567,332 |  |  | 6,207,832 |  |  | 890,906
Less: Long term portion (B) |  |  | (440,015) |  |  | (23,922) |  |  | (3,433)
Allowance for doubtful accounts |  |  | (1,461,724) |  |  | (1,399,099) |  |  | (200,789)
Other receivable - current portion |  | ¥ | 5,665,593 |  | ¥ | 4,784,811 |  | $ | 686,684
Net recovery of provision for doubtful accounts of other receivables was ¥330,280 and ¥62,625 ($8,988) for the six months ended December 31, 2018 and 2019, respectively.
| (A) |  | Business advances to officers and staffs represent advances for business travel and sundry expenses related to oilfield or on-site installation and inspection of products through customer approval and acceptance.
| (B) |  | Long-term portion are mainly tender deposits for large-scale projects or rental contracts. These funds may not be collected back until projects are finished or contracts are completed.
Schedule of Movement of allowance for doubtful accounts | Movement of allowance for doubtful accounts is as follows:
|  | June 30, |  | December 31, |  | December 31,
|  | 2019 |  | 2019 |  | 2019
|  | RMB |  | RMB |  | U.S. Dollars
Beginning balance |  | ¥ | 901,930 |  | ¥ | 1,461,724 |  | $ | 209,777
Charge to (reversal of) expense |  |  | 259,766 |  |  | (62,625) |  |  | (8,988)
Add: reversal of bad debt allowance |  |  | 300,028 |  |  | — |  |  | —
Ending balance |  | ¥ | 1,461,724 |  | ¥ | 1,399,099 |  | $ | 200,789

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