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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

v3.8.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Dec. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of test monitoring costs and royalty fees

 

 

 

Twelve months ended
March 31,

 

Nine months ended
December 31,

 

 

 

2016

 

2017

 

2017

 

 

 

RMB

 

RMB

 

RMB

 

 

 

 

 

 

 

 

 

Test monitoring costs

 

142,116,286

 

163,061,810

 

191,809,319

 

Royalty fees

 

4,823,101

 

7,423,118

 

7,406,065

 

 

Schedule of useful lives of property and equipment

 

Building

 

30 years

 

Computer equipment

 

3 to 5 years

 

Furniture, fixtures and office equipment

 

5 years

 

Software

 

3 to 5 years

 

Motor vehicles

 

5 years

 

Leasehold improvements

 

The shorter of lease terms and estimated useful lives

 

 

Schedule of allocation of recognized employee benefit expenses

 

 

 

Twelve months ended
March 31,

 

Nine months ended
December 31,

 

 

 

2016

 

2017

 

2017

 

 

 

RMB

 

RMB

 

RMB

 

Cost of revenues

 

6,334,414

 

6,841,587

 

5,312,695

 

Research and development

 

5,810,237

 

6,435,010

 

5,952,564

 

Sales and marketing

 

4,169,401

 

4,463,283

 

4,228,981

 

General and administrative

 

2,583,837

 

3,110,561

 

2,709,508

 

 

 

 

 

 

 

 

 

Total expense due to employee benefit plans

 

18,897,889

 

20,850,441

 

18,203,748