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Accrued Liabilities and Other Current Liabilities
6 Months Ended
Jun. 30, 2021
Payables and Accruals [Abstract]  
Accrued liabilities and other current liabilities
7 Accrued liabilities and other current liabilities
Accrued liabilities and other current liabilities consist of the following:
 
            As of  
            December 31,2020      June 30, 2021  
            RMB      RMB      US$  
Accrued payroll and welfare payables
              59,511        52,232        8,090  
Other taxes and surcharge
              19,360        11,891        1,842  
Service fees
              5,481        5,960        923  
Acquisition of property and equipment
              3,858        1,757        272  
Government grant
              4,564        4,526        701  
Rental and property management fee
              3,278        4,045        626  
Payables for sales of employees’ shares
              10,308        228        35  
Payables to third party advertising companies
     (i      —          5,414        839  
Others
              2,776        4,520        699  
             
 
 
    
 
 
    
 
 
 
Total accrued liabilities and other current liabilities
              109,136        90,573        14,027  
             
 
 
    
 
 
    
 
 
 
(i)
Starting from January 1, 2021, the Company has fully exited the Targeted Marketing business and this balance represents the payments to third party advertising companies for targeted marketing related services as the Company acts as agent.