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Accruals And Other Payables - Summary of accruals and other payables (Detail) ¥ in Thousands, $ in Thousands | Sep. 30, 2020 CNY (¥) | Sep. 30, 2020 USD ($) | Dec. 31, 2019 CNY (¥)
--- | --- | --- | ---
Current: |  |  |
Staff salaries and welfare payables | ¥ 15,783 | $ 2,325 | ¥ 30,166
Accrued external research and development activities related expenses | 150,622 | 22,184 | 144,000
Accrued initial public offering costs payable | 508 | 75 | 17,504
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 | 71,937 | 10,595 | 65,682
Accounts Payable and Accrued Liabilities, Current | 338,317 | 49,829 | ¥ 273,553
Non-current: |  |  |
Non-refundable incentive payment from depositary bank (Note) | ¥ 8,433 | $ 1,242 |

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