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.

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- Definition

The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.

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