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Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2022
Credit Loss, Additional Improvements [Abstract]  
ACCOUNTS RECEIVABLE, NET
3.ACCOUNTS RECEIVABLE, NET

 

Accounts receivable consisted of the following:

 

   As of 
   December 31,
   December 31,
 
   2021   2022 
   RMB   RMB   US$ 
Accounts receivable   88,228,296    32,098,662    4,608,830 
Allowance for doubtful accounts   (682,905)   (1,185,328)   (170,193)
Total accounts receivable, net   87,545,391    30,913,334    4,438,637 

 

The movement of allowance of doubtful accounts is as follows:

  

   As of 
   December 31,
   December 31,
 
   2021   2022 
   RMB   RMB   US$ 
Beginning balance   240,199    682,905    98,054 
Addition   442,706    700,505    100,580 
Write off   
-
    (198,082)   (28,441)
Ending balance   682,905    1,185,328    170,193 

 

The Group recorded bad debt expenses of RMB71,718, RMB442,706 and RMB700,505 (US$100,580) for the years ended 2020, 2021 and 2022, respectively. For the year ended December 31, 2022, the Group had written off RMB198,082 (US$28,441) in bad debt.