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Prepaid Expenses and Other Current Assets, Net (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Text Block Supplement [Abstract]

Schedule of prepaid expenses and other current assets

		As of
		December 31,				December 31,
		2021				2022
		RMB				RMB				US$
Advances to suppliers (a)			20,578,203				2,222,046				319,049
Tax refund (b)			7,931,578				1,924,536				276,331
Deposits (c)			1,952,388				6,238,305				895,716
Other receivables (d)			2,833,783				2,063,807				296,328
			33,295,952				12,448,694				1,787,424
Allowance of doubtful accounts			(4,744,565	)			(237,704	)			(34,130	)

Total prepaid expenses and other receivables, net			28,551,387				12,210,990				1,753,294

(a)

The balance mainly represents the advance payments made chartered airlines freight services and rent.

(b)

The balance mainly represents the tax refund JYD SM entitled from international trading business. Jayud has recorded a full allowance for the portion with doubt of collection.

(c)

The balance mainly represents the current operational deposits for lease and cargo space reservation to vendors. The significant increase was mainly due to the business growth of our freight forwarding services provided.

(d)

The balance mainly represents the customs or fees that Jayud paid on behalf of customers and advances to employees.

Schedule of allowance of doubtful accounts

		As of
		December 31,				December 31,
		2021				2022
		RMB				RMB				US$
Beginning balance			4,744,728				4,744,565				681,240
Addition			-				237,704				34,130
Reverse			(163	)			-				-
Write off			-				(4,744,565	)			(681,240	)
Ending balance			4,744,565				237,704				34,130