v3.22.2.2
Accrued Liabilities and Other Current Liabilities
6 Months Ended
Jun. 30, 2022
Payables and Accruals [Abstract]  
Accrued liabilities and other current liabilities
8
Accrued liabilities and other current liabilities
Accrued liabilities and other current liabilities consist of the following:
 
            As of  
            December 31, 2021      June 30, 2022  
            RMB      RMB      US$  
Accrued payroll and welfare payables
              52,947        35,357        5,279  
Income taxes payable
              —          230        34  
Other taxes and surcharge
              9,932        7,294        1,089  
Service fees
              5,233        9,228        1,378  
Acquisition of intangible assets, property and equipment
              840        840        125  
Government grants
              4,500        1,000        149  
Rental and property management fee
              3,418        3,410        509  
Payables for sales of employees’ shares
              180        393        59  
Payables to third party advertising companies
     (i      4,066        787        117  
Payable for business acquisition
     (ii      —          16,788        2,506  
Others
              4,189        2,913        436  
             
 
 
    
 
 
    
 
 
 
Total accrued liabilities and other current liabilities
              85,305        78,240        11,681  
             
 
 
    
 
 
    
 
 
 
 
(i)
The 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 6 for details).