12Accrued liabilities and other current liabilities Accrued liabilities and other current liabilities consist of the following: | | | | | | | | | | | | | As of December 31, | | | | | 2024 | | 2025 | | | | | RMB | | RMB | | US$ | Accrued payroll and welfare payables | | | | 36,860 | | 46,473 | | 6,646 | Payable for business acquisition | | (i) | | 16,338 | | 14,188 | | 2,029 | Other taxes and surcharges | | | | 11,096 | | 9,527 | | 1,362 | Service fees | | | | 4,514 | | 5,795 | | 829 | Income tax payable | | | | 59 | | 829 | | 119 | Government grants subject to deferral or return | | | | 2,628 | | 628 | | 90 | Others | | | | 2,875 | | 3,499 | | 499 | Total accrued liabilities and other current liabilities | | | | 74,370 | | 80,939 | | 11,574 |
| (i) | | The balance represents the remaining unpaid cash consideration from the acquisition of SendCloud. |
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