Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)

v2.4.0.8
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