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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2018
Receivables [Abstract]  
ACCOUNTS RECEIVABLE
6.
ACCOUNTS RECEIVABLE
 
 
 
As at December 31,
 
 
 
2017
 
 
2018
 
 
2018
 
 
 
RMB
 
 
RMB
 
 
US$
 
Accounts receivable
 
 
144,921
 
 
 
90,453
 
 
 
13,155
 
Allowance for doubtful accounts
 
 
(12,969
)
 
 
(3,585
)
 
 
(521
)
Accounts receivable, net
 
 
131,952
 
 
 
86,868
 
 
 
12,634
 
 
The movement in the allowance for doubtful accounts were as follows:    
 
 
 
For the Years Ended December 31,
 
 
 
2016
 
 
2017
 
 
2018
 
 
2018
 
 
 
RMB
 
 
RMB
 
 
RMB
 
 
US$
 
Balance at the beginning of the year
 
 
1,781
 
 
 
57
 
 
 
12,969
 
 
 
1,886
 
Provisions for the year
 
 
1,066
 
 
 
14,840
 
 
 
1,303
 
 
 
189
 
Reversal of provisions from prior periods due to subsequent cash collection during the year
 
 
-
 
 
 
-
 
 
 
(709
)
 
 
(103
)
Amounts written off during the year
 
 
(2,790
)
 
 
(1,928
)
 
 
(9,989
)
 
 
(1,453
)
Foreign exchange gain or loss
 
 
-
 
 
 
-
 
 
 
11
 
 
 
2
 
Balance at the end of the year
 
 
57
 
 
 
12,969
 
 
 
3,585
 
 
 
521
 
 
Provisions for allowance for doubtful debts are recorded in “general and administrative expenses” in the consolidated statements of comprehensive loss.
 
Accounts receivable with carrying value of RMB13,164 and nil were used to secure bank borrowings of RMB
20,100
and nil as at December 31, 2017 and 2018, respectively (note 17).