Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

ACCRUED EXPENSES AND OTHER PAYABLES (Tables)

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ACCRUED EXPENSES AND OTHER PAYABLES (Tables)
12 Months Ended
Dec. 31, 2023
ACCRUED EXPENSES AND OTHER PAYABLES  
Schedule of Accrued Expenses and Other Payables

Accrued expenses and other payables consist of the following:

    

December 31, 

    

December 31, 

2022

2023

RMB

RMB

Refund liability*

19,976,189

22,141,880

Accrued payroll and welfare

 

20,228,470

 

17,901,640

Accrued test monitoring fees

 

2,432,153

 

Accrued professional services expenses

 

3,791,413

 

3,102,467

Income taxes payable

 

14,834

 

1,081

Other current liabilities

 

9,461,451

 

5,999,035

Total accrued expenses and other payables

 

55,904,510

 

49,146,103