上周五，拥有虚拟农场（Farmville）、黑帮战争（Mafia Wars）等热门游戏的社交游戏公司Zynga重新发布了2011年第一财季财报，修正了此前的一处会计错误。此前的财报被公布在Zynga原始版的首次公开募股（IPO）申请文件中。修正后的Zynga第一财季营收为2.4289亿美元，与之前的数据相比，增幅超过3%。

    Zynga在申请文件中称：

    依照我们之前的制度，我们将付费玩家平均游戏时间的最新预期计入到本期销售额中，但并未对前期递延收入的期末余额进行相应调整。根据美国会计准则中关于变更与错误修正方面的规定（ASC 250），我们认为有必要对递延收入的期末余额进行调整。因此，我们重新发布了截止到2011年3月31日的第一财季财报，此前的财报出现了一处严重的内部控制错误。修正后的第一财季增加了750万美元营收，预提所得税增加了250万美元，递延收入则相应减少750万美元。

    晕头转向了吧？我也一样。尤其是Zynga为何只是更改了2011年第一财季会计计算法则，而没有更改此前几年的数据？此次错误似乎是Zynga在计算用户购买的虚拟商品在整个使用期的分摊价值时出了问题，但这一错误在2009年和2010年就不存在吗？Zynga目前正处于IPO时的静止期（quiet period），自然不会对此发表任何评论。

    Zynga还披露了两条新信息：

    1. Zynga从三大顶级游戏——虚拟城市（CityVille）、虚拟农场和Zynga扑克（Zynga Poker）取得的营收在总营收中所占比重正在下降（可能原因是Zynga发布了新游戏）。2008年所占比重为93%，去年下降到78%，而2011年第一财季又下降为63%。

    2. 上月，Zynga签署了高达10亿美元的循环信贷协议，此前Zynga并未公布该消息。摩根士丹利（Morgan Stanley）和高盛投资（Goldman Sachs）将作为Zynga的联合主承销商和联合经管商。美国银行（Bank of America）、巴克莱银行（Barclays）和摩根大通（J.P. Morgan）也将参与Zynga IPO。更多细节参见美国证券交易委员会网站。

    Zynga IPO是今秋最引人瞩目的IPO之一，该公司预计将募资10亿美元。不过现在Zynga还未公布任何与股价相关的信息。

    Zynga的股东包括风险投资公司凯鹏华盈（Kleiner Perkins Caufield & Byers，11%）、Institutional Venture Partners（6.1%）、Foundry Group（6.1%）、加拿大Avalon Ventures风投公司（6.1%）、俄罗斯风投机构DST Group（5.8%）以及合广投资（Union Square Ventures）（5.5%）。

    译者：项航

    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%).