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Accruals And Other Payables | 9 Months Ended
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Sep. 30, 2020
Payables and Accruals [Abstract] |
Accruals and other Payables | 9. Accruals and Other Payables
|  | As of December 31, |  |  | As of September 30, |
|  | 2019 |  |  | 2020 |
|  | RMB |  |  | RMB |  |  | US$ (Note 2.5) |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Staff salaries and welfare payables |  |  | 30,166 |  |  |  | 15,783 |  |  |  | 2,325 |
Accrued external research and development activities related expenses |  |  | 144,000 |  |  |  | 150,622 |  |  |  | 22,184 |
Accrued initial public offering costs payable |  |  | 17,504 |  |  |  | 508 |  |  |  | 75 |
Accrued private placement offering costs payable |  |  | — |  |  |  | 96,837 |  |  |  | 14,263 |
Withholding IIT payable related to stock options |  |  | 16,201 |  |  |  | — |  |  |  | — |
Non-refundable incentive payment from depositary bank (Note) |  |  | — |  |  |  | 2,630 |  |  |  | 387 |
Accrued traveling expenses, office expenses and others |  |  | 65,682 |  |  |  | 71,937 |  |  |  | 10,595 |
|  |  | 273,553 |  |  |  | 338,317 |  |  |  | 49,829 |
Non-current: |  |  |  |  |  |  |  |  |  |  |  |
Non-refundable incentive payment from depositary bank (Note) |  |  | — |  |  |  | 8,433 |  |  |  | 1,242 |
Note: The Group received a non-refundable incentive payment of US$1,857 (equivalent to approximately RMB12,982) from depositary bank in April 2020. The amount was recorded ratably as other gains over a five-year arrangement period. For the nine months ended September 30, 2020, the Group has recorded RMB1,731 as other income in the interim condensed consolidated financial statements.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + 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 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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