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