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Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2019

Accrued Expenses and Other Liabilities

Accrued Expenses and Other Liabilities

10.  Accrued Expenses and Other Liabilities

The components of accrued expenses and other liabilities are as follows:

​

​	​	​	​	​	​	​
​	​	As of December 31,
​		2018		2019		2019
​	​	RMB	​	RMB	​	US$
Payroll payable		389,615		1,061,228		152,436
Accrued expenses		1,371,483		2,727,273		391,748
VAT and other tax payable		436,495		1,045,796		150,219
Others		28,074		42,765		6,144
​		2,225,667		4,877,062		700,547

​

Accrued expenses primarily consisted of accrued advertising and marketing expenses.

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- Definition

The entire disclosure for accrued expenses and other liabilities that are classified as current at the end of the reporting period.

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