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Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Accrued Expenses and Other Liabilities

The components of accrued expenses and other liabilities are as follows:

	As of December 31,
	2020		2021
	RMB		RMB
Refund liability⁽¹⁾		232,859		243,236
Salary and welfare payables		171,520		139,020
Accrued marketing expenses		108,957		41,869
Payables to educational institutions⁽²⁾		24,452		28,960
Advanced deposits⁽³⁾		20,137		24,204
Other tax liabilities⁽⁴⁾		15,537		75,674
Accrued service fees⁽⁵⁾		13,020		5,691
Payables for leasehold improvement and intangible assets		7,142		6,089
Other payables		14,165		21,300
		607,789		586,043

(1)

Refund liability represented the tutoring fee collected by the Group which it expects to refund back to its customer as a result of its refund policy.

(2)

The balance represented tuition fees collected from the students for their registrations with educational institutions.

(3)

Advanced deposits primarily included down payments paid by prospective students before contracts signing.

(4)

The balance represented accrued tax liabilities in accordance with local tax laws.

(5)

The balance represented accrued expenses for outsourced service providers and other professional services.