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Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

		As of
		December 31,				December 31,
		2022				2023
		RMB				RMB				US$
Accrued payroll and employee benefits			2,089,072				3,416,836				482,420
Payable to third parties (a)			1,209,742				1,818,200				256,710
Deposit payable			619,786				2,017,770				284,887
Others			299,132				233,075				32,908
Total			4,217,732				7,485,881				1,056,925

(a) The balance mainly represents the payables for acquiring services for daily operations such as property fees, rent and utility bills as well as professional and consulting services as of December 31, 2022 and 2023.

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- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

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