v3.5.0.1

DEFERRED REVENUES | 12 Months Ended
--- | ---
Mar. 31, 2016
DEFERRED REVENUES |
DEFERRED REVENUES | (9)DEFERRED REVENUES Deferred revenues consist of the following:
|  | March 31, |
|  | 2015 |  | 2016 |
|  | RMB |  | RMB |
Testing services |  | 19,223,983 |  | 14,611,826 |
Online education services |  | 578,640 |  | 223,821 |
Other revenue — licensing fees from authorized test centers |  | 2,425,333 |  | 2,451,093 |
Other revenue — others |  | 1,278,511 |  | 1,204,175 |
Total deferred revenues |  | 23,506,467 |  | 18,490,915 |
Representing: |  |  |  |  |
Current deferred revenues |  | 21,742,735 |  | 16,612,164 |
Non-current deferred revenues |  | 1,763,732 |  | 1,878,751 |

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- Definition The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.3(b).Q1(c),(b).Q2,(c).Q3) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A + Details
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