| 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, | | | 2024 | | 2025 | | 2025 | | | RMB | | RMB | | US$ | Accrued advertising and marketing expenses | | 11,070,464 | | 10,733,946 | | 1,534,934 | Taxes payable | | 22,805,311 | | 27,637,234 | | 3,952,072 | Payroll payable | | 4,026,851 | | 4,890,448 | | 699,325 | Accounts payable | | 28,280,328 | | 32,662,965 | | 4,670,742 | Others | | 2,958,877 | | 5,733,246 | | 819,842 | | | 69,141,831 | | 81,657,839 | | 11,676,915 |
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