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ACCOUNTS RECEIVABLE (Tables)
12 Months Ended
Dec. 31, 2022
ACCOUNTS RECEIVABLE  
Schedule of accounts receivable

As at December 31, 

2021

2022

2022

    

RMB

    

RMB

    

US$

Accounts receivable

 

132,831

 

138,035

20,014

Allowance for credit losses

 

(4,932)

 

(7,764)

 

(1,126)

Accounts receivable, net

 

127,899

 

130,271

18,888

The rollforward in the allowance for credit losses were as follows:

For the Years Ended December 31, 

2020

2021

2022

2022

    

RMB

    

RMB

    

RMB

    

US$

Balance at the beginning of the year

 

7,147

 

6,473

 

4,932

 

715

Cumulative effect of adopting ASU 2016-13

597

Disposal of subsidiary

(60)

Provisions for the year

 

1,879

 

1,463

 

2,832

 

411

Reversal of provisions from prior periods due to subsequent cash collection during the year

 

(1,415)

 

(983)

 

 

Amounts written off during the year

 

(1,675)

 

(2,021)

 

 

Balance at the end of the year

 

6,473

 

4,932

 

7,764

 

1,126