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Accounts Receivable, Net | 12 Months Ended
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Dec. 31, 2023
Accounts Receivable, Net [Abstract] |
ACCOUNTS RECEIVABLE, NET | 4. ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following:
|  | As of |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2023 |
|  | RMB |  |  | RMB |  |  | US$ |
Accounts receivable |  |  | 32,098,662 |  |  |  | 51,478,092 |  |  |  | 7,268,146 |
Allowance for credit losses related to accounts receivable |  |  | (1,185,328 | ) |  |  | (10,196,104 | ) |  |  | (1,439,579 | )
Total accounts receivable, net |  |  | 30,913,334 |  |  |  | 41,281,988 |  |  |  | 5,828,567 |
The movement of allowance of doubtful accounts is as follows:
|  | As of |
|  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2023 |
|  | RMB |  |  | RMB |  |  | US$ |
Beginning balance |  |  | 682,905 |  |  |  | 1,185,328 |  |  |  | 167,355 |
Addition |  |  | 700,505 |  |  |  | 9,745,364 |  |  |  | 1,375,938 |
Write off |  |  | (198,082 | ) |  |  | (406,566 | ) |  |  | (57,402 | )
Reverse |  |  | - |  |  |  | (328,022 | ) |  |  | (46,312 | )
Ending balance |  |  | 1,185,328 |  |  |  | 10,196,104 |  |  |  | 1,439,579 |
The Group recorded bad debt expenses (net of reversal) of RMB442,706, RMB700,505 and RMB9,417,342 (US$1,329,626) for the years ended December 31, 2021, 2022 and 2023, respectively. The Group had written off nil, RMB198,082 and RMB406,566 (US$57,402) in bad debt for the years ended December 31, 2021, 2022 and 2023, respectively.

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//326/tableOfContent + Details
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- References No definition available. + Details
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