OTHER PAYABLES AND ACCRUALS

6 Months Ended

Jun. 30, 2022

Other Payables And Accruals

OTHER PAYABLES AND ACCRUALS

16. OTHER PAYABLES AND ACCRUALS

	December 31,		June 30,
	2021		2022		2022
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Financial liabilities
Accrued expenses		5,398		5,689		849
Deposits from customers		505		1,335		199
Liabilities related to bills receivable endorsed before maturity		—		2,150		320
Total payables		5,903		9,174		1,368
Penalties related to income tax		3,025		3,789		566
Taxes other than income tax payable (a)		285		2,396		358
Accrued payroll		2,878		2,262		338
Others		7		42		6
Total others payables		6,195		8,489		1,268
Total		12,098		17,663		2,636

(a) Taxes other than income taxes payable mainly comprise accruals for value-added tax, city construction tax and education surcharge.