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????上周五,，擁有虛擬農(nóng)場（Farmville）、黑幫戰(zhàn)爭（Mafia Wars）等熱門游戲的社交游戲公司Zynga重新發(fā)布了2011年第一財(cái)季財(cái)報(bào),，修正了此前的一處會(huì)計(jì)錯(cuò)誤,。此前的財(cái)報(bào)被公布在Zynga原始版的首次公開募股（IPO）申請文件中。修正后的Zynga第一財(cái)季營收為2.4289億美元,，與之前的數(shù)據(jù)相比,，增幅超過3%。

????Zynga在申請文件中稱：

????依照我們之前的制度,，我們將付費(fèi)玩家平均游戲時(shí)間的最新預(yù)期計(jì)入到本期銷售額中,，但并未對前期遞延收入的期末余額進(jìn)行相應(yīng)調(diào)整。根據(jù)美國會(huì)計(jì)準(zhǔn)則中關(guān)于變更與錯(cuò)誤修正方面的規(guī)定（ASC 250）,，我們認(rèn)為有必要對遞延收入的期末余額進(jìn)行調(diào)整,。因此，我們重新發(fā)布了截止到2011年3月31日的第一財(cái)季財(cái)報(bào),，此前的財(cái)報(bào)出現(xiàn)了一處嚴(yán)重的內(nèi)部控制錯(cuò)誤,。修正后的第一財(cái)季增加了750萬美元營收，預(yù)提所得稅增加了250萬美元,，遞延收入則相應(yīng)減少750萬美元,。

????暈頭轉(zhuǎn)向了吧？我也一樣,。尤其是Zynga為何只是更改了2011年第一財(cái)季會(huì)計(jì)計(jì)算法則,，而沒有更改此前幾年的數(shù)據(jù)？此次錯(cuò)誤似乎是Zynga在計(jì)算用戶購買的虛擬商品在整個(gè)使用期的分?jǐn)們r(jià)值時(shí)出了問題,，但這一錯(cuò)誤在2009年和2010年就不存在嗎,？Zynga目前正處于IPO時(shí)的靜止期（quiet period），自然不會(huì)對此發(fā)表任何評論,。

????Zynga還披露了兩條新信息：

????1. Zynga從三大頂級(jí)游戲——虛擬城市（CityVille）,、虛擬農(nóng)場和Zynga撲克（Zynga Poker）取得的營收在總營收中所占比重正在下降（可能原因是Zynga發(fā)布了新游戲）。2008年所占比重為93%,，去年下降到78%,，而2011年第一財(cái)季又下降為63%。

????2. 上月,，Zynga簽署了高達(dá)10億美元的循環(huán)信貸協(xié)議,，此前Zynga并未公布該消息。摩根士丹利（Morgan Stanley）和高盛投資（Goldman Sachs）將作為Zynga的聯(lián)合主承銷商和聯(lián)合經(jīng)管商,。美國銀行（Bank of America）,、巴克萊銀行（Barclays）和摩根大通（J.P. Morgan）也將參與Zynga IPO,。更多細(xì)節(jié)參見美國證券交易委員會(huì)網(wǎng)站。

????Zynga IPO是今秋最引人矚目的IPO之一,，該公司預(yù)計(jì)將募資10億美元,。不過現(xiàn)在Zynga還未公布任何與股價(jià)相關(guān)的信息。

????Zynga的股東包括風(fēng)險(xiǎn)投資公司凱鵬華盈（Kleiner Perkins Caufield & Byers,，11%）,、Institutional Venture Partners（6.1%）、Foundry Group（6.1%）,、加拿大Avalon Ventures風(fēng)投公司（6.1%）,、俄羅斯風(fēng)投機(jī)構(gòu)DST Group（5.8%）以及合廣投資（Union Square Ventures）（5.5%）。

????譯者：項(xiàng)航

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????Zynga, the social gaming company behind such hits as Farmville and Mafia Wars, today restated Q1 revenue to reflect an accounting error in its original IPO registration. The new Q1 revenue figure is $242.89 million, which represents more than a 3% increase over the previously-reported figure.

????In the filing, Zynga said:

????Pursuant to our previous policy, we had applied our then most current estimate of the average playing period for paying players to current period sales but did not adjust the ending balance of deferred revenue for the revised estimates for related sales from prior periods. We determined such adjustment of the ending balance of deferred revenue was necessary in accordance with ASC 250. As a result, we restated our March 31, 2011 financial statements and determined we had a material weakness in internal control over financial reporting as of March 31, 2011. The impact of this restatement was to increase revenue by $7.5 million and increase the provision for income taxes by $2.5 million for the three months ended March 31, 2011 and to decrease deferred revenue by $7.5 million as of March 31, 2011.

????Confused? Me too. Specifically over why Zynga needs to change its Q1 2011 accounting but not its calculations for prior years. The issue seems to be the way in which Zynga used to amortize the value of virtual goods users purchased over their lifetimes, but wouldn't that issue also have existed in 2009 or 2010? No comment from the company, of course, as it is in a quiet period.

????Zynga also disclosed two other new pieces of info:

????1. Revenue directly attributed to the company's top three games -- CityVille, FarmVille and Zynga Poker -- are accounting for an ever-shrinking percentage of total revenue (presumably due to the introduction of new offerings). The figure stood at 93% in 2008, fell to 78% last year and stood at just 63% in Q1 2011.

????2. Last month Zynga secured up to $1 billion in revolving credit facilities, which previously had not been disclosed. Morgan Stanley and Goldman Sachs served as joint lead arrangers and joint bookrunners, while Bank of America, Barclays and J.P. Morgan also participated. More details can be found here.

????Zynga is one of the fall's most highly-anticipated IPOs, with plans to raise $1 billion. No pricing terms have yet been disclosed.

????Shareholders include venture capital firms Kleiner Perkins Caufield & Byers (11% stake), Institutional Venture Partners (6.1%), Foundry Group (6.1%), Avalon Ventures (6.1%), DST Group (5.8%) and Union Square Ventures (5.5%).