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Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2011
Accounts Receivable, Net

4. Accounts Receivable, Net

The Group closely monitors the collection of its accounts receivable and records a reserve for doubtful accounts against accounts receivable balance and for specifically identified amounts that it believes are not recoverable. If the economic situation and the financial condition of a customer deteriorates which results in an impairment of its ability to make payments, additional allowances might be required. Receivable balances are written off against the reserve when they are determined to be uncollectible. The following table sets out the balance of accounts receivable as of December 31, 2010 and 2011:

 

     As of December 31,  
         2010             2011             2011      
     RMB     RMB     US$  

Accounts receivable, gross

      79,490        210,501        33,445   

Allowance for doubtful accounts receivable

      (2,447 )      (8,404 )      (1,335 ) 
  

 

 

    

 

 

    

 

 

  

Accounts receivable, net

      77,043        202,097        32,110   
  

 

 

    

 

 

    

 

 

  

 

The following table presents movement of the allowance for doubtful accounts receivable:

 

     2009     2010      2011     2011  
     RMB     RMB      RMB     US$  

Balance at the beginning of the period

      2,035        1,398         2,447        389   

Additions charged to bad debt expenses

      248        1,049         11,926        1,894   

Write-off of bad debt provision

      (885 )      —           (5,969 )      (948 ) 
  

 

 

    

 

 

     

 

 

    

 

 

  

Balance at the end of the period

      1,398        2,447         8,404        1,335