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Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Liabilities (Details) ¥ in Thousands, $ in Thousands | Dec. 31, 2022 CNY (¥) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 CNY (¥)
--- | --- | --- | ---
Payables and Accruals [Abstract] |  |  |  |
Refund liability | [1] | ¥ 133,066 |  | ¥ 243,236
Salary and welfare payables |  | 113,189 |  | 139,020
Other tax liabilities | [2] | 39,497 |  | 75,674
Dividend payable |  | 31,254 |  |
Advanced deposits | [3] | 28,770 |  | 24,204
Accrued marketing expenses |  | 28,762 |  | 41,869
Payables to educational institutions | [4] | 23,149 |  | 28,960
Accrued service fees | [5] | 13,176 |  | 5,691
Payables for leasehold improvement and intangible assets |  | 4,436 |  | 6,089
Other payables |  | 21,040 |  | 21,300
Total |  | ¥ 436,339 | $ 63,263 | ¥ 586,043
[1] | Refund liability represented the tutoring fee collected by the Group which is estimated to refund back to its customers as a result of its refund policy.
[2] | The balance represented accrued income tax payable and other tax liabilities in accordance with local tax laws.
[3] | Advanced deposits primarily included down payments p aid by prospective students before contracts signing.
[4] | The balance represented tuition fees collected from the students for their registrations with educational institutions.
[5] | The balance represented accrued expenses for outsourced service providers and other professional services.

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