v2.3.0.11

Payables and Accrued Expenses | 12 Months Ended
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Dec. 31, 2010
Payables and Accrued Expenses [Abstract] |
PAYABLES AND ACCRUED EXPENSES |
14. |  | PAYABLES AND ACCRUED EXPENSES
|  | Payables and accrued expenses consist of the following:
|  | December 31, |
|  | 2009 |  |  | 2010 |
|  | (RMB) |  |  | (RMB) |  |  | (US$) |
Payroll and welfare payables |  |  | 48,737,038 |  |  |  | 53,966,217 |  |  |  | 8,176,700 |
Business tax, related surcharges and other taxes |  |  | 32,810,237 |  |  |  | 35,985,994 |  |  |  | 5,452,423 |
Other payables |  |  |  |  |  |  |  |  |  |  |  |
- computer equipment |  |  | 598,340 |  |  |  | 2,488,295 |  |  |  | 377,014 |
- stock option (Note a) |  |  | 1,850,210 |  |  |  | 4,675,495 |  |  |  | 708,408 |
Funds received in advance from individual investors in establishing new subsidiaries |  |  | 5,213,000 |  |  |  | — |  |  |  | — |
Accrued expenses |  |  | 23,126,307 |  |  |  | 27,384,398 |  |  |  | 4,149,152 |
Customer deposit |  |  | — |  |  |  | 8,000,000 |  |  |  | 1,212,121 |
Professional fee accruals |  |  | 6,735,399 |  |  |  | 7,627,340 |  |  |  | 1,155,658 |
Others |  |  | 1,967,459 |  |  |  | 4,308,283 |  |  |  | 652,770 |
Total |  |  | 121,037,990 |  |  |  | 144,436,022 |  |  |  | 21,884,246 |
a) |  | Starting from 2008, the Company used a broker to facilitate the cashless exercise of share options by employees. As of December 31, 2009 and 2010, the share options proceeds received from broker and payable to employees totaled RMB1,850,210 and RMB4,675,495 (US$708,408), respectively, which is recorded in other payables.

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- Definition Description and amounts of accounts payable and accrued disclosure at the end of the reporting period. This element may be used for the entire disclosure as a single block of text. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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