XML 38 R28.htm IDEA: XBRL DOCUMENT
v3.21.2

PREPAID AND OTHER CURRENT ASSETS, NET (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2021
PREPAID AND OTHER CURRENT ASSETS, NET |
Schedule of Prepaid and Other Current Assets, Net | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | June 30, 2021 | ​ | December 31, 2020
​ |  | RMB |  | RMB
​ | ​ | Unaudited | ​ | ​
Amount due from Xihua Group (Note i) | ​ | 49,800 | ​ | 49,800
Receivable from Zhenjiang operating rights (Note ii) | ​ | 35,000 | ​ | 35,000
Prepaid input value-added tax | ​ | 3,938 | ​ | 4,069
Staff advances |  | 3,175 |  | 3,723
Rental deposits |  | 2,860 |  | 2,826
Prepayments to suppliers |  | 8,421 |  | 9,209
Subsidy receivable (Note iii) | ​ | 4,522 | ​ | 4,567
Others (Note iv) |  | 14,111 |  | 8,510
Total before allowance for doubtful accounts |  | 121,827 |  | 117,704
Less: allowance for doubtful accounts |  | (70) |  | (70)
Total |  | 121,757 |  | 117,634
Schedule of Allowance for Doubtful Accounts | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | June 30, 2021 | ​ | December 31, 2020
​ |  | RMB |  | RMB
​ | ​ | Unaudited | ​ | ​
Balance at beginning of year/period | ​ | (70) | ​ | (4,339)
Addition (Note v) |  | — |  | (1,046)
Written off (Note v) |  | — |  | 5,315
Balance at end of year/period |  | (70) |  | (70)

X
- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PrepaidExpenseAndOtherAssetsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration