| Accrued Expenses and Other Liabilities |
9. | Accrued Expenses and Other Liabilities |
The components of accrued expenses and other liabilities are as follows: | | | | | | | | | As of December 31, | | | 2023 | | 2024 | | 2024 | | | RMB | | RMB | | US$ | Accrued advertising and marketing expenses | | 13,485,287 | | 11,070,464 | | 1,516,647 | VAT and other tax payable | | 16,928,603 | | 22,805,311 | | 3,124,315 | Payroll payable | | 3,200,108 | | 4,026,851 | | 551,676 | Accounts payable | | 16,905,439 | | 28,280,328 | | 3,874,389 | Others | | 4,831,962 | | 2,958,877 | | 405,364 | | | 55,351,399 | | 69,141,831 | | 9,472,391 |
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