SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
|
12 Months Ended | 12 Months Ended | ||||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2014
CNY
|
Mar. 31, 2013
CNY
|
Mar. 31, 2012
CNY
|
Mar. 31, 2014
USD ($)
|
Mar. 31, 2014
Software developed for internal use
CNY
|
Mar. 31, 2013
Software developed for internal use
CNY
|
Mar. 31, 2012
Software developed for internal use
CNY
|
Mar. 31, 2014
Software developed for sale
CNY
|
Mar. 31, 2013
Software developed for sale
CNY
|
Mar. 31, 2012
Software developed for sale
CNY
|
Mar. 31, 2014
Online test preparation and training service
Minimum
|
Mar. 31, 2014
Online test preparation and training service
Maximum
|
Mar. 31, 2014
Test-based education services
Minimum
item
|
Mar. 31, 2014
Test-based educational services for degree major course programs
Minimum
|
Mar. 31, 2014
Test-based educational services for degree major course programs
Maximum
|
Mar. 31, 2014
Licensing fees from authorized test centers
|
Mar. 31, 2014
Test development services
Minimum
|
Mar. 31, 2014
Test development services
Maximum
|
|
Foreign currency translation and risks | ||||||||||||||||||
Rate for translation of balances of financial statements from RMB to US$ | 6.2164 | |||||||||||||||||
Fair value measurements | ||||||||||||||||||
Fair value of intangible assets | 0 | |||||||||||||||||
Revenue recognition | ||||||||||||||||||
Period for which end users can access services | 90 days | 365 days | ||||||||||||||||
Period of revenue recognition | 10 months | 12 months | 10 years | |||||||||||||||
Number of courses for which fees are not refundable if they are not completed | 1 | |||||||||||||||||
Period for development of tests | 2 months | 6 months | ||||||||||||||||
Business tax as a percentage of gross revenues | 5.00% | |||||||||||||||||
VAT rate one as a percentage of gross revenues | 3.00% | |||||||||||||||||
VAT rate two as a percentage of gross revenues | 6.00% | |||||||||||||||||
Cost of revenues | ||||||||||||||||||
Test monitoring costs | 124,427,159 | 129,127,028 | 88,232,358 | |||||||||||||||
Royalty fees | 14,850,125 | 15,594,990 | 22,032,654 | |||||||||||||||
Research and development costs | ||||||||||||||||||
Capitalized costs for the period | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||
Restricted cash | ||||||||||||||||||
Restricted cash | 2,700,000 | $ 434,335 |