v2.4.0.6

Payables and Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2011

Payables and Accrued Expenses

Payables and accrued expenses consist of the following:

		December 31,
		2010				2011
		(RMB)				(RMB)				(US$)
Payroll and welfare payables			53,966,217				54,073,187				8,591,364
Business tax, related surcharges and other taxes			35,985,994				43,899,929				6,974,996
Other payables
- Property and equipment and intangible assets			2,488,295				7,653,313				1,215,989
- stock option (1)			4,675,495				11,753,633				1,867,464
Accrued expenses			27,384,398				51,905,425				8,246,941
Customer deposit			8,000,000				—				—
Professional fee accruals			7,627,340				—				—
Others			4,308,283				2,325,398				369,470
Total			144,436,022				171,610,885				27,266,224

(1) Starting from 2008, the Company used a broker to facilitate the cashless exercise of share options by employees which results in the Group receiving stock options proceeds from the broker and a related pass through proceeds amount due to employees, which is recorded within other payables.

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- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

+ References

No definition available.

+ Details

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