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Accrued Liabilities and Other Current Liabilities
12 Months Ended
Dec. 31, 2022
Payables and Accruals [Abstract]  
Accrued liabilities and other current liabilities
12
Accrued liabilities and other current liabilities
Accrued liabilities and other current liabilities consist of the following:
 
            As of December 31,  
            2021      2022  
            RMB      RMB      US$  
Accrued payroll and welfare payables
              52,947        41,616        6,033  
Other taxes and surcharge
              9,932        8,005        1,161  
Service fees
              5,233        4,483        650  
Acquisition of intangible assets, property and equipment
              840        331        48  
Government grant
              4,500        1,000        145  
Rental and property management fee
              3,418        4        1  
Payables for sales of employees’ shares
              180        73        11  
Payables to third party advertising companies
     (i)        4,066        21        3  
Payable for business acquisition
     (ii)        —          16,788        2,434  
Others
              4,189        3,012        436  
             
 
 
    
 
 
    
 
 
 
Total accrued liabilities and other current liabilities
              85,305        75,333        10,922  
             
 
 
    
 
 
    
 
 
 
 
(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.
(ii)
The balance represents the remaining unpaid cash consideration of RMB16,788 from the acquisition of SendCloud (see Note 9 for details).