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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Dec. 31, 2019
SIGNIFICANT ACCOUNTING POLICIES |
Schedule of estimated useful life |
Items |  | Useful life
Motor vehicles |  | 5-10 years
Office equipment |  | 2-5 years
Production equipment |  | 10 years
Summary of information about contract assets and contract liabilities from contracts with customers | The following table provides information about contract assets and contract liabilities from contracts with customers:
|  | June 30, |  | December |  | December
|  | 2019 |  | 31, 2019 |  | 31, 2019
|  | RMB |  | RMB |  | U.S. Dollars
Contract assets |  | ¥ | 4,633,940 |  | ¥ | 14,604,897 |  | $ | 2,095,996
Contract liabilities |  | ¥ | 120,000 |  | ¥ | 2,024,753 |  | $ | 290,579

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- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045 + Details
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