v3.20.1

Accrued Expenses and Other Payables | 12 Months Ended
--- | ---
Dec. 31, 2019
Payables And Accruals [Abstract] |
Accrued Expenses and Other Payables | (12) ACCRUED EXPENSES AND OTHER PAYABLES Accrued expenses and other payables consist of the following:
|  | December 31, 2018 |  |  | December 31, 2019
|  | RMB |  |  | RMB
Refund liability* |  |  | — |  |  | 8,919,239
Accrued payroll and welfare |  |  | 8,934,828 |  |  | 22,821,689
Accrued test monitoring fees |  |  | 2,432,153 |  |  | 2,432,153
Accrued professional services expenses |  |  | 755,849 |  |  | 3,489,512
Income taxes payable |  |  | — |  |  | 679,961
Other current liabilities |  |  | 5,989,109 |  |  | 9,404,500
Total accrued expenses and other payables |  |  | 18,111,939 |  |  | 47,747,054
Other current liabilities as of December 31, 2018 and 2019 mainly include lessees’ rental deposits, accrued traveling, meeting and other operating expenses. *Refund liability represents the estimated amount of refund if a student decides to withdraw from the Group’s programs or services and is estimated based on historical experience.

X
- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
Name: | us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration