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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2015
ACCOUNTS RECEIVABLE [Abstract] |
ACCOUNTS RECEIVABLE |
| 6. | ACCOUNTS RECEIVABLE
|  | As at December 31, |
|  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | US$ |
Accounts receivable |  |  | 267,291 |  |  |  | 220,035 |  |  |  | 33,968 |
Allowance for doubtful accounts |  |  | (2,281 | ) |  |  | (1,781 | ) |  |  | (275 | )
Accounts receivable, net |  |  | 265,010 |  |  |  | 218,254 |  |  |  | 33,693 |
|  | For the Years Ended December 31, |
|  | 2013 |  |  | 2014 |  |  | 2015 |  |  | 2015 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
The movement in the allowance for doubtful accounts were as follows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 3,091 |  |  |  | 3,091 |  |  |  | 2,281 |  |  |  | 352 |
Acquisition of CHS |  |  | — |  |  |  | — |  |  |  | 167 |  |  |  | 26 |
Provisions for the year |  |  | — |  |  |  | 700 |  |  |  | 2,925 |  |  |  | 452 |
Reversal of provisions from prior periods due to subsequent cash collection during the year |  |  | — |  |  |  | (1,510 | ) |  |  | (749 | ) |  |  | (116 | )
Amounts written off during the year |  |  | — |  |  |  | — |  |  |  | (2,843 | ) |  |  | (439 | )
Balance at the end of the year |  |  | 3,091 |  |  |  | 2,281 |  |  |  | 1,781 |  |  |  | 275 |
Provisions for allowance for doubtful debts are recorded in “general and administrative expense” in the consolidated statements of comprehensive income (loss). Accounts receivable with carrying value of RMB76,333 and RMB51,304 (US$7,920) were pledged as collateral for bank borrowings of RMB137,942 and RMB98,980 (US$15,280) as at December 31, 2014 and 2015, respectively (note 17).

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5162-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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