ACCRUED EXPENSES AND OTHER PAYABLES (Details) |
Dec. 31, 2017
USD ($)
|
Dec. 31, 2017
CNY (¥)
|
Mar. 31, 2017
CNY (¥)
item
|
---|---|---|---|
Value-added tax and other taxes payable | ¥ 5,633,799 | ¥ 2,407,530 | |
Accrued payroll and welfare | 25,997,904 | 17,042,283 | |
Accrued test monitoring fees | 44,189,462 | 17,141,791 | |
Royalty fees payable | 1,707,151 | 734,571 | |
Income taxes payable | 14,953,642 | ||
Other current liabilities | 38,479,021 | 52,032,672 | |
Total accrued expenses and other payables | $ 20,128,333 | ¥ 130,960,979 | 89,358,847 |
Muhua Shangce | |||
Investment prepayments received | ¥ 34,000,000 | ||
Number of third party investors | item | 2 | ||
Percentage of equity shares to be acquired by third party investors | 20.00% |
X | ||||||||||
- Definition Carrying value as of the balance sheet date of obligations incurred through that date and payable for test monitoring fees. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). No definition available.
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- Definition Represents the carrying value of advances received for investment from third party investors included in other current liabilities. No definition available.
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- Definition Carrying value as of the balance sheet date of obligations incurred through that date and payable for business, value-added and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). No definition available.
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X | ||||||||||
- Definition Represents the percentage of equity shares to be acquired by third party investors. No definition available.
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- Definition Carrying amount as of the balance sheet date of the income taxes payable. No definition available.
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- Definition Represents the number of third party investors. No definition available.
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X | ||||||||||
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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