Prepaid Expenses and Other Current Assets, Net (Tables)

12 Months Ended

May 31, 2019

Text Block [Abstract]

Components of Prepaid Expenses and Other Current Assets, Net

Prepaid expenses and other current assets, net, consisted of the following:

	As of May 31,
	2018			2019
	US$			US$
Prepaid rent		56,531			52,794
Advances to suppliers		43,913			45,665
Interest receivable		23,647			23,856
Receivable from exercise of options/NES		7,300			18,287
Staff advances (a)		9,544			14,811
Receivable from third parties’ platforms		5,967			9,831
Rental deposits		10,953			9,539
Prepaid advertising fees		6,917			4,564
Deposits of advertising and decoration		3,342			3,020
VAT recoverable		3,493			2,297
Prepaid property taxes and other taxes		212			455
Others (b)		11,190			14,806
		183,009			199,925
Less: allowance for other receivables		(914	)		(248	)
		182,095			199,677

(a) Staff advances were provided to staff for traveling and related use and are expensed as incurred.

(b) Others primarily included prepaid maintenance fees, other receivables and other miscellaneous prepayments.