Revenue Recognition v30

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1、TheGuidelinesforImplementingaRevenueRecognitionSystemforVirtualGoodsinF2PMobileGamesVersion30BNGA,January27,20151.RevenueRecognitioninSocialGamesandFree-to-PlayTitles对于社交网络和F2P的收入确认Socialgamesandfree-to-play(F2P)titlesareavailableforbothmobile,console,andPC.社交游戏和F2P的标题可以适用于手机，控制台，和PC。Forthe

2、segamesandthecorrespondingsaleofvirtualcurrencies/goods,对于这些游戏和相应的虚拟货币和商品的销售theCompanywillrecognizerevenueinaccordancetoSABTopic13.公司将按照SABTopic13确认收入Atthetimethevirtualcurrencyorvirtualgoodispurchased,当购买了虚拟货币和商品的时候generallytheonlyremainingrevenuerecognitioncriteriontobemetisthatofdelivery

3、大体上来说剩下的收入确认已经交付了(i.e.,deliveryhasoccurredorserviceshavebeenrendered例如交付已经实现或者服务已经呈现).Inmostsituations在大多数情况下,auserpurchasingavirtualgoodexpectsthatgoodwillbeavailableanytimes/heplaysthegame当一个用户购买了虚拟商品那么那个商品对于用户来说应该是随时可以使用的(i.e.,theperiodofdeliveryforthevirtualgoodisnotclearlydefined).Ther

4、evenuerecognitionmodelselectedbytheCompanyisdependentupontheCompanyhavingtheappropriatedatatosupportitsrevenuemodel.公司选择相应的收入确认模式应该按照其支持的数据2.MainrevenuerecognitionmodelsinsocialgamesandF2Ptitles对于社交游戏和F2P的主要收入确认2.1Game-basedrevenuemodel(M1)游戏基本盈利模式i)Revenuefromthesaleofallvirtualgoodsisreco

5、gnizedratablyovertheestimatedlifeofthegame虚拟商品的收入应该是根据游戏寿命可股价的ii)Iftherearenointernaldata,thentheCompanymayrelyonindustrydataofsimilartypeofgame如果没有永久数据，公司应该根据产业数据，和类似游戏类型2.2User-basedrevenuemodel(M2)用户基本盈利模式i)Revenuefromthesaleofallvirtualgoodsisrecognizedratablyovertheestimatedlifeofanave

6、rageuser虚拟商品的收入应该根据平均用户游戏寿命可股价的ii)Averageuserlifeisdeterminedfromthetimeauserpurchaseavirtualgoodtowhentheaccountisinactive:平均玩家游戏寿命是被当玩家购买了虚拟货品到账户不活跃的时间所决定的a)TheCompanyconsidersauseraccountthathasbeenidlefor30days,用户30天不上线视为不活跃tobeinactive.(example:ifauseraccountwasactivefor6monthsandtheni

7、sidlefor30days,thenthelifeofthataccountis6months如果用户上线6个月，然后30天不上线，那么这个账号寿命为6个月)b)After180daysofinactivity,theCompanywillrecognizerevenueonanyunusedcurrency.2.3Item-basedrevenuemodel(M3)项目基础盈利模式Revenuewillberecognizedbasedonthenatureofthevirtualgoods:收入确