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(7) ACCRUED EXPENSES AND OTHER PAYABLES
Accrued expenses and other payables consist of the following:
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March 31,
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2011
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2012
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RMB
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RMB
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Business and other taxes payable
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5,294,775
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4,701,736
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Accrued payroll and welfare
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8,518,040
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17,688,960
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Accrued test monitoring fees
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7,420,546
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12,379,899
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Accrued discounts to customers
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2,077,500
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2,077,500
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Accrued certificates costs
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3,992,682
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8,126,036
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Royalty fees payable
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5,998,771
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8,651,161
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Income taxes payable
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70,190
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1,173,344
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Accrued professional service expenses
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3,904,802
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669,155
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Accrued marketing fees
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776,859
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416,766
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Payable for purchase of property and equipment
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322,477
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349,090
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Other current liabilities
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9,970,327
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7,498,774
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Total accrued expenses and other payables
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48,346,969
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63,732,421
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Other current liabilities as of March 31, 2011 and 2012 mainly include accrued traveling expenses, rental expenses, meeting expense and other operating expenses.
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