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

X

- References

No definition available.

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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

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