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Accrued Liabilities and Other Current Liabilities

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Accrued liabilities and other current liabilities

10 Accrued liabilities and other current liabilities

Accrued liabilities and other current liabilities consist of the following:

		As of December 31,
		2020				2021
		RMB				RMB				US$
Accrued payroll and welfare payables			59,511				52,947				8,309
Other taxes and surcharge			19,360				9,932				1,559
Service fees			5,481				5,233				821
Acquisition of intangible assets, property and equipment			3,858				840				132
Government grant			4,564				4,500				706
Rental and property management fee			3,278				3,418				536
Payables for sales of employees’ shares			10,308				180				28
Payables to third party advertising companies	(i)		—				4,066				638
Others			2,776				4,189				659
Total accrued liabilities and other current liabilities			109,136				85,305				13,388

(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.

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

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