id	sid	tid	token	lemma	pos
fbem-27649	1	1	frontiers	frontier	NOUN
fbem-27649	1	2	in	in	ADP
fbem-27649	1	3	business	business	NOUN
fbem-27649	1	4	,	,	PUNCT
fbem-27649	1	5	economics	economic	NOUN
fbem-27649	1	6	and	and	CCONJ
fbem-27649	1	7	management	management	NOUN
fbem-27649	1	8	issn	issn	PROPN
fbem-27649	1	9	:	:	PUNCT
fbem-27649	1	10	2766	2766	NUM
fbem-27649	1	11	-	-	PUNCT
fbem-27649	1	12	824x	824x	NUM
fbem-27649	1	13	|	|	ADJ
fbem-27649	1	14	vol	vol	NOUN
fbem-27649	1	15	.	.	PROPN
fbem-27649	1	16	17	17	NUM
fbem-27649	1	17	,	,	PUNCT
fbem-27649	1	18	no	no	INTJ
fbem-27649	1	19	.	.	NOUN
fbem-27649	1	20	2	2	NUM
fbem-27649	1	21	,	,	PUNCT
fbem-27649	1	22	2024	2024	NUM
fbem-27649	1	23	111	111	NUM
fbem-27649	1	24	analysis	analysis	NOUN
fbem-27649	1	25	of	of	ADP
fbem-27649	1	26	revenue	revenue	NOUN
fbem-27649	1	27	recognition	recognition	NOUN
fbem-27649	1	28	issues	issue	NOUN
fbem-27649	1	29	in	in	ADP
fbem-27649	1	30	the	the	DET
fbem-27649	1	31	online	online	ADJ
fbem-27649	1	32	game	game	NOUN
fbem-27649	1	33	industry	industry	NOUN
fbem-27649	1	34	under	under	ADP
fbem-27649	1	35	the	the	DET
fbem-27649	1	36	new	new	ADJ
fbem-27649	1	37	standards	standard	NOUN
fbem-27649	2	1	duanlang	duanlang	PROPN
fbem-27649	2	2	zhou	zhou	PROPN
fbem-27649	2	3	*	*	PUNCT
fbem-27649	2	4	1	1	NUM
fbem-27649	2	5	lyceum	lyceum	NOUN
fbem-27649	2	6	of	of	ADP
fbem-27649	2	7	the	the	DET
fbem-27649	2	8	philippines	philippine	NOUN
fbem-27649	2	9	university	university	PROPN
fbem-27649	2	10	manila	manila	PROPN
fbem-27649	2	11	,	,	PUNCT
fbem-27649	2	12	manila	manila	PROPN
fbem-27649	2	13	,	,	PUNCT
fbem-27649	2	14	philippines	philippine	NOUN
fbem-27649	2	15	2	2	NUM
fbem-27649	2	16	yulin	yulin	NOUN
fbem-27649	2	17	normal	normal	ADJ
fbem-27649	2	18	university	university	NOUN
fbem-27649	2	19	,	,	PUNCT
fbem-27649	2	20	china	china	PROPN
fbem-27649	2	21	*	*	PUNCT
fbem-27649	2	22	corresponding	correspond	VERB
fbem-27649	2	23	author	author	NOUN
fbem-27649	2	24	:	:	PUNCT
fbem-27649	2	25	duanlang	duanlang	PROPN
fbem-27649	2	26	zhou	zhou	PROPN
fbem-27649	2	27	(	(	PUNCT
fbem-27649	2	28	email	email	NOUN
fbem-27649	2	29	:	:	PUNCT
fbem-27649	2	30	318335875@qq.com	318335875@qq.com	NUM
fbem-27649	2	31	)	)	PUNCT
fbem-27649	2	32	abstract	abstract	NOUN
fbem-27649	2	33	:	:	PUNCT
fbem-27649	2	34	with	with	ADP
fbem-27649	2	35	the	the	DET
fbem-27649	2	36	continuous	continuous	ADJ
fbem-27649	2	37	development	development	NOUN
fbem-27649	2	38	of	of	ADP
fbem-27649	2	39	the	the	DET
fbem-27649	2	40	internet	internet	NOUN
fbem-27649	2	41	and	and	CCONJ
fbem-27649	2	42	the	the	DET
fbem-27649	2	43	implementation	implementation	NOUN
fbem-27649	2	44	of	of	ADP
fbem-27649	2	45	the	the	DET
fbem-27649	2	46	new	new	ADJ
fbem-27649	2	47	revenue	revenue	NOUN
fbem-27649	2	48	standards	standard	NOUN
fbem-27649	2	49	officially	officially	ADV
fbem-27649	2	50	announced	announce	VERB
fbem-27649	2	51	by	by	ADP
fbem-27649	2	52	the	the	DET
fbem-27649	2	53	ministry	ministry	PROPN
fbem-27649	2	54	of	of	ADP
fbem-27649	2	55	finance	finance	PROPN
fbem-27649	2	56	in	in	ADP
fbem-27649	2	57	2017	2017	NUM
fbem-27649	2	58	,	,	PUNCT
fbem-27649	2	59	the	the	DET
fbem-27649	2	60	recognition	recognition	NOUN
fbem-27649	2	61	of	of	ADP
fbem-27649	2	62	revenue	revenue	NOUN
fbem-27649	2	63	has	have	VERB
fbem-27649	2	64	a	a	DET
fbem-27649	2	65	significant	significant	ADJ
fbem-27649	2	66	impact	impact	NOUN
fbem-27649	2	67	on	on	ADP
fbem-27649	2	68	the	the	DET
fbem-27649	2	69	online	online	ADJ
fbem-27649	2	70	game	game	NOUN
fbem-27649	2	71	industry	industry	NOUN
fbem-27649	2	72	,	,	PUNCT
fbem-27649	2	73	which	which	PRON
fbem-27649	2	74	is	be	AUX
fbem-27649	2	75	related	relate	VERB
fbem-27649	2	76	to	to	ADP
fbem-27649	2	77	the	the	DET
fbem-27649	2	78	healthy	healthy	ADJ
fbem-27649	2	79	development	development	NOUN
fbem-27649	2	80	of	of	ADP
fbem-27649	2	81	the	the	DET
fbem-27649	2	82	entire	entire	ADJ
fbem-27649	2	83	online	online	ADJ
fbem-27649	2	84	game	game	NOUN
fbem-27649	2	85	industry	industry	NOUN
fbem-27649	2	86	.	.	PUNCT
fbem-27649	3	1	accounting	accounting	NOUN
fbem-27649	3	2	treatment	treatment	NOUN
fbem-27649	3	3	is	be	AUX
fbem-27649	3	4	also	also	ADV
fbem-27649	3	5	based	base	VERB
fbem-27649	3	6	on	on	ADP
fbem-27649	3	7	the	the	DET
fbem-27649	3	8	recognition	recognition	NOUN
fbem-27649	3	9	of	of	ADP
fbem-27649	3	10	revenue	revenue	NOUN
fbem-27649	3	11	.	.	PUNCT
fbem-27649	4	1	this	this	DET
fbem-27649	4	2	paper	paper	NOUN
fbem-27649	4	3	uses	use	VERB
fbem-27649	4	4	the	the	DET
fbem-27649	4	5	investigation	investigation	NOUN
fbem-27649	4	6	method	method	NOUN
fbem-27649	4	7	and	and	CCONJ
fbem-27649	4	8	literature	literature	NOUN
fbem-27649	4	9	research	research	NOUN
fbem-27649	4	10	method	method	NOUN
fbem-27649	4	11	to	to	PART
fbem-27649	4	12	study	study	VERB
fbem-27649	4	13	the	the	DET
fbem-27649	4	14	online	online	ADJ
fbem-27649	4	15	game	game	NOUN
fbem-27649	4	16	industry	industry	NOUN
fbem-27649	4	17	revenue	revenue	NOUN
fbem-27649	4	18	recognition	recognition	NOUN
fbem-27649	4	19	under	under	ADP
fbem-27649	4	20	the	the	DET
fbem-27649	4	21	new	new	ADJ
fbem-27649	4	22	revenue	revenue	NOUN
fbem-27649	4	23	criteria	criterion	NOUN
fbem-27649	4	24	,	,	PUNCT
fbem-27649	4	25	which	which	PRON
fbem-27649	4	26	mainly	mainly	ADV
fbem-27649	4	27	includes	include	VERB
fbem-27649	4	28	three	three	NUM
fbem-27649	4	29	aspects	aspect	NOUN
fbem-27649	4	30	:	:	PUNCT
fbem-27649	4	31	revenue	revenue	NOUN
fbem-27649	4	32	recognition	recognition	NOUN
fbem-27649	4	33	time	time	NOUN
fbem-27649	4	34	point	point	NOUN
fbem-27649	4	35	,	,	PUNCT
fbem-27649	4	36	transaction	transaction	NOUN
fbem-27649	4	37	complexity	complexity	NOUN
fbem-27649	4	38	,	,	PUNCT
fbem-27649	4	39	precipitation	precipitation	NOUN
fbem-27649	4	40	income	income	NOUN
fbem-27649	4	41	,	,	PUNCT
fbem-27649	4	42	and	and	CCONJ
fbem-27649	4	43	puts	put	VERB
fbem-27649	4	44	forward	forward	ADP
fbem-27649	4	45	suggestions	suggestion	NOUN
fbem-27649	4	46	,	,	PUNCT
fbem-27649	4	47	aiming	aim	VERB
fbem-27649	4	48	to	to	PART
fbem-27649	4	49	provide	provide	VERB
fbem-27649	4	50	reference	reference	NOUN
fbem-27649	4	51	for	for	ADP
fbem-27649	4	52	the	the	DET
fbem-27649	4	53	future	future	ADJ
fbem-27649	4	54	online	online	ADJ
fbem-27649	4	55	game	game	NOUN
fbem-27649	4	56	industry	industry	NOUN
fbem-27649	4	57	revenue	revenue	NOUN
fbem-27649	4	58	recognition	recognition	NOUN
fbem-27649	4	59	related	relate	VERB
fbem-27649	4	60	issues	issue	NOUN
fbem-27649	4	61	.	.	PUNCT
fbem-27649	5	1	keywords	keyword	NOUN
fbem-27649	5	2	:	:	PUNCT
fbem-27649	5	3	online	online	ADJ
fbem-27649	5	4	game	game	NOUN
fbem-27649	5	5	industry	industry	NOUN
fbem-27649	5	6	,	,	PUNCT
fbem-27649	5	7	online	online	ADJ
fbem-27649	5	8	game	game	NOUN
fbem-27649	5	9	enterprises	enterprise	NOUN
fbem-27649	5	10	,	,	PUNCT
fbem-27649	5	11	new	new	ADJ
fbem-27649	5	12	revenue	revenue	NOUN
fbem-27649	5	13	criteria	criterion	NOUN
fbem-27649	5	14	,	,	PUNCT
fbem-27649	5	15	revenue	revenue	NOUN
fbem-27649	5	16	recognition	recognition	NOUN
fbem-27649	5	17	,	,	PUNCT
fbem-27649	5	18	precipitation	precipitation	NOUN
fbem-27649	5	19	income	income	NOUN
fbem-27649	5	20	.	.	PUNCT
fbem-27649	6	1	1	1	X
fbem-27649	6	2	.	.	X
fbem-27649	6	3	introduction	introduction	NOUN
fbem-27649	6	4	1.1	1.1	NUM
fbem-27649	6	5	.	.	PUNCT
fbem-27649	7	1	background	background	NOUN
fbem-27649	7	2	and	and	CCONJ
fbem-27649	7	3	significance	significance	NOUN
fbem-27649	7	4	of	of	ADP
fbem-27649	7	5	the	the	DET
fbem-27649	7	6	study	study	NOUN
fbem-27649	7	7	1.1.1	1.1.1	NUM
fbem-27649	7	8	.	.	PUNCT
fbem-27649	8	1	research	research	NOUN
fbem-27649	8	2	background	background	NOUN
fbem-27649	8	3	with	with	ADP
fbem-27649	8	4	the	the	DET
fbem-27649	8	5	arrival	arrival	NOUN
fbem-27649	8	6	of	of	ADP
fbem-27649	8	7	the	the	DET
fbem-27649	8	8	internet	internet	NOUN
fbem-27649	8	9	era	era	NOUN
fbem-27649	8	10	,	,	PUNCT
fbem-27649	8	11	many	many	ADJ
fbem-27649	8	12	transactions	transaction	NOUN
fbem-27649	8	13	can	can	AUX
fbem-27649	8	14	now	now	ADV
fbem-27649	8	15	be	be	AUX
fbem-27649	8	16	realised	realise	VERB
fbem-27649	8	17	through	through	ADP
fbem-27649	8	18	the	the	DET
fbem-27649	8	19	network	network	NOUN
fbem-27649	8	20	,	,	PUNCT
fbem-27649	8	21	especially	especially	ADV
fbem-27649	8	22	in	in	ADP
fbem-27649	8	23	the	the	DET
fbem-27649	8	24	online	online	ADJ
fbem-27649	8	25	game	game	NOUN
fbem-27649	8	26	industry.in	industry.in	X
fbem-27649	8	27	2020	2020	NUM
fbem-27649	8	28	,	,	PUNCT
fbem-27649	8	29	the	the	DET
fbem-27649	8	30	scale	scale	NOUN
fbem-27649	8	31	of	of	ADP
fbem-27649	8	32	china	china	PROPN
fbem-27649	8	33	's	's	PART
fbem-27649	8	34	game	game	NOUN
fbem-27649	8	35	users	user	NOUN
fbem-27649	8	36	exceeded	exceed	VERB
fbem-27649	8	37	660	660	NUM
fbem-27649	8	38	million	million	NUM
fbem-27649	8	39	people	people	NOUN
fbem-27649	8	40	,	,	PUNCT
fbem-27649	8	41	and	and	CCONJ
fbem-27649	8	42	the	the	DET
fbem-27649	8	43	actual	actual	ADJ
fbem-27649	8	44	sales	sale	NOUN
fbem-27649	8	45	revenue	revenue	NOUN
fbem-27649	8	46	of	of	ADP
fbem-27649	8	47	china	china	PROPN
fbem-27649	8	48	's	's	PART
fbem-27649	8	49	game	game	NOUN
fbem-27649	8	50	market	market	NOUN
fbem-27649	8	51	was	be	AUX
fbem-27649	8	52	278.687	278.687	NUM
fbem-27649	8	53	billion	billion	NUM
fbem-27649	8	54	yuan	yuan	NOUN
fbem-27649	8	55	,	,	PUNCT
fbem-27649	8	56	an	an	DET
fbem-27649	8	57	increase	increase	NOUN
fbem-27649	8	58	of	of	ADP
fbem-27649	8	59	20.71	20.71	NUM
fbem-27649	8	60	%	%	NOUN
fbem-27649	8	61	year	year	NOUN
fbem-27649	8	62	-	-	PUNCT
fbem-27649	8	63	on	on	ADP
fbem-27649	8	64	-	-	PUNCT
fbem-27649	8	65	year	year	NOUN
fbem-27649	8	66	,	,	PUNCT
fbem-27649	8	67	and	and	CCONJ
fbem-27649	8	68	the	the	DET
fbem-27649	8	69	growth	growth	NOUN
fbem-27649	8	70	rate	rate	NOUN
fbem-27649	8	71	increased	increase	VERB
fbem-27649	8	72	by	by	ADP
fbem-27649	8	73	13.05	13.05	NUM
fbem-27649	8	74	%	%	NOUN
fbem-27649	8	75	year	year	NOUN
fbem-27649	8	76	-	-	PUNCT
fbem-27649	8	77	on	on	ADP
fbem-27649	8	78	-	-	PUNCT
fbem-27649	8	79	year	year	NOUN
fbem-27649	8	80	[	[	X
fbem-27649	8	81	data	datum	NOUN
fbem-27649	8	82	source	source	NOUN
fbem-27649	8	83	:	:	PUNCT
fbem-27649	8	84	‘	'	PUNCT
fbem-27649	8	85	2020	2020	NUM
fbem-27649	8	86	china	china	PROPN
fbem-27649	8	87	game	game	NOUN
fbem-27649	8	88	industry	industry	NOUN
fbem-27649	8	89	report	report	NOUN
fbem-27649	8	90	’	'	PUNCT
fbem-27649	8	91	]	]	PUNCT
fbem-27649	8	92	,	,	PUNCT
fbem-27649	8	93	the	the	DET
fbem-27649	8	94	internet	internet	NOUN
fbem-27649	8	95	the	the	DET
fbem-27649	8	96	rapid	rapid	ADJ
fbem-27649	8	97	development	development	NOUN
fbem-27649	8	98	of	of	ADP
fbem-27649	8	99	the	the	DET
fbem-27649	8	100	online	online	ADJ
fbem-27649	8	101	game	game	NOUN
fbem-27649	8	102	industry	industry	NOUN
fbem-27649	8	103	makes	make	VERB
fbem-27649	8	104	the	the	DET
fbem-27649	8	105	relevant	relevant	ADJ
fbem-27649	8	106	accounting	accounting	NOUN
fbem-27649	8	107	standards	standard	NOUN
fbem-27649	8	108	of	of	ADP
fbem-27649	8	109	the	the	DET
fbem-27649	8	110	online	online	ADJ
fbem-27649	8	111	game	game	NOUN
fbem-27649	8	112	industry	industry	NOUN
fbem-27649	8	113	face	face	VERB
fbem-27649	8	114	new	new	ADJ
fbem-27649	8	115	situations	situation	NOUN
fbem-27649	8	116	,	,	PUNCT
fbem-27649	8	117	among	among	ADP
fbem-27649	8	118	which	which	PRON
fbem-27649	8	119	,	,	PUNCT
fbem-27649	8	120	revenue	revenue	NOUN
fbem-27649	8	121	recognition	recognition	NOUN
fbem-27649	8	122	is	be	AUX
fbem-27649	8	123	the	the	DET
fbem-27649	8	124	core	core	NOUN
fbem-27649	8	125	issue	issue	NOUN
fbem-27649	8	126	in	in	ADP
fbem-27649	8	127	accounting	accounting	NOUN
fbem-27649	8	128	treatment	treatment	NOUN
fbem-27649	8	129	.	.	PUNCT
fbem-27649	9	1	as	as	SCONJ
fbem-27649	9	2	the	the	DET
fbem-27649	9	3	revenue	revenue	NOUN
fbem-27649	9	4	recognition	recognition	NOUN
fbem-27649	9	5	of	of	ADP
fbem-27649	9	6	the	the	DET
fbem-27649	9	7	online	online	ADJ
fbem-27649	9	8	game	game	NOUN
fbem-27649	9	9	industry	industry	NOUN
fbem-27649	9	10	has	have	VERB
fbem-27649	9	11	certain	certain	ADJ
fbem-27649	9	12	specificity	specificity	NOUN
fbem-27649	9	13	and	and	CCONJ
fbem-27649	9	14	complexity	complexity	NOUN
fbem-27649	9	15	,	,	PUNCT
fbem-27649	9	16	coupled	couple	VERB
fbem-27649	9	17	with	with	ADP
fbem-27649	9	18	the	the	DET
fbem-27649	9	19	official	official	ADJ
fbem-27649	9	20	announcement	announcement	NOUN
fbem-27649	9	21	of	of	ADP
fbem-27649	9	22	the	the	DET
fbem-27649	9	23	new	new	ADJ
fbem-27649	9	24	revenue	revenue	NOUN
fbem-27649	9	25	standard	standard	NOUN
fbem-27649	9	26	in	in	ADP
fbem-27649	9	27	2017	2017	NUM
fbem-27649	9	28	,	,	PUNCT
fbem-27649	9	29	which	which	PRON
fbem-27649	9	30	puts	put	VERB
fbem-27649	9	31	forward	forward	ADV
fbem-27649	9	32	new	new	ADJ
fbem-27649	9	33	requirements	requirement	NOUN
fbem-27649	9	34	for	for	ADP
fbem-27649	9	35	the	the	DET
fbem-27649	9	36	online	online	ADJ
fbem-27649	9	37	game	game	NOUN
fbem-27649	9	38	industry	industry	NOUN
fbem-27649	9	39	in	in	ADP
fbem-27649	9	40	terms	term	NOUN
fbem-27649	9	41	of	of	ADP
fbem-27649	9	42	revenue	revenue	NOUN
fbem-27649	9	43	recognition	recognition	NOUN
fbem-27649	9	44	and	and	CCONJ
fbem-27649	9	45	other	other	ADJ
fbem-27649	9	46	aspects	aspect	NOUN
fbem-27649	9	47	,	,	PUNCT
fbem-27649	9	48	it	it	PRON
fbem-27649	9	49	makes	make	VERB
fbem-27649	9	50	the	the	DET
fbem-27649	9	51	revenue	revenue	NOUN
fbem-27649	9	52	recognition	recognition	NOUN
fbem-27649	9	53	problem	problem	NOUN
fbem-27649	9	54	of	of	ADP
fbem-27649	9	55	the	the	DET
fbem-27649	9	56	online	online	ADJ
fbem-27649	9	57	game	game	NOUN
fbem-27649	9	58	industry	industry	NOUN
fbem-27649	9	59	become	become	VERB
fbem-27649	9	60	an	an	DET
fbem-27649	9	61	important	important	ADJ
fbem-27649	9	62	research	research	NOUN
fbem-27649	9	63	topic	topic	NOUN
fbem-27649	9	64	.	.	PUNCT
fbem-27649	10	1	1.1.2	1.1.2	NUM
fbem-27649	10	2	.	.	PUNCT
fbem-27649	10	3	research	research	NOUN
fbem-27649	10	4	significance	significance	NOUN
fbem-27649	10	5	revenue	revenue	NOUN
fbem-27649	10	6	recognition	recognition	NOUN
fbem-27649	10	7	has	have	AUX
fbem-27649	10	8	been	be	AUX
fbem-27649	10	9	the	the	DET
fbem-27649	10	10	subject	subject	NOUN
fbem-27649	10	11	of	of	ADP
fbem-27649	10	12	continuous	continuous	ADJ
fbem-27649	10	13	research	research	NOUN
fbem-27649	10	14	by	by	ADP
fbem-27649	10	15	accounting	accounting	NOUN
fbem-27649	10	16	scholars	scholar	NOUN
fbem-27649	10	17	,	,	PUNCT
fbem-27649	10	18	and	and	CCONJ
fbem-27649	10	19	the	the	DET
fbem-27649	10	20	promulgation	promulgation	NOUN
fbem-27649	10	21	of	of	ADP
fbem-27649	10	22	the	the	DET
fbem-27649	10	23	new	new	ADJ
fbem-27649	10	24	revenue	revenue	NOUN
fbem-27649	10	25	standards	standard	NOUN
fbem-27649	10	26	has	have	AUX
fbem-27649	10	27	further	far	ADV
fbem-27649	10	28	standardised	standardise	VERB
fbem-27649	10	29	the	the	DET
fbem-27649	10	30	revenue	revenue	NOUN
fbem-27649	10	31	recognition	recognition	NOUN
fbem-27649	10	32	in	in	ADP
fbem-27649	10	33	the	the	DET
fbem-27649	10	34	online	online	ADJ
fbem-27649	10	35	gaming	gaming	NOUN
fbem-27649	10	36	industry	industry	NOUN
fbem-27649	10	37	.	.	PUNCT
fbem-27649	11	1	the	the	DET
fbem-27649	11	2	online	online	ADJ
fbem-27649	11	3	gaming	gaming	NOUN
fbem-27649	11	4	industry	industry	NOUN
fbem-27649	11	5	developed	develop	VERB
fbem-27649	11	6	on	on	ADP
fbem-27649	11	7	the	the	DET
fbem-27649	11	8	basis	basis	NOUN
fbem-27649	11	9	of	of	ADP
fbem-27649	11	10	the	the	DET
fbem-27649	11	11	internet	internet	NOUN
fbem-27649	11	12	and	and	CCONJ
fbem-27649	11	13	the	the	DET
fbem-27649	11	14	traditional	traditional	ADJ
fbem-27649	11	15	industry	industry	NOUN
fbem-27649	11	16	are	be	AUX
fbem-27649	11	17	quite	quite	ADV
fbem-27649	11	18	different	different	ADJ
fbem-27649	11	19	in	in	ADP
fbem-27649	11	20	terms	term	NOUN
fbem-27649	11	21	of	of	ADP
fbem-27649	11	22	business	business	NOUN
fbem-27649	11	23	,	,	PUNCT
fbem-27649	11	24	and	and	CCONJ
fbem-27649	11	25	the	the	DET
fbem-27649	11	26	online	online	ADJ
fbem-27649	11	27	gaming	gaming	NOUN
fbem-27649	11	28	industry	industry	NOUN
fbem-27649	11	29	needs	need	VERB
fbem-27649	11	30	to	to	PART
fbem-27649	11	31	consider	consider	VERB
fbem-27649	11	32	how	how	SCONJ
fbem-27649	11	33	to	to	PART
fbem-27649	11	34	better	well	ADV
fbem-27649	11	35	implement	implement	VERB
fbem-27649	11	36	the	the	DET
fbem-27649	11	37	new	new	ADJ
fbem-27649	11	38	standard	standard	NOUN
fbem-27649	11	39	,	,	PUNCT
fbem-27649	11	40	how	how	SCONJ
fbem-27649	11	41	to	to	PART
fbem-27649	11	42	deal	deal	VERB
fbem-27649	11	43	with	with	ADP
fbem-27649	11	44	the	the	DET
fbem-27649	11	45	virtual	virtual	ADJ
fbem-27649	11	46	props	prop	NOUN
fbem-27649	11	47	revenue	revenue	NOUN
fbem-27649	11	48	recognition	recognition	NOUN
fbem-27649	11	49	issue	issue	NOUN
fbem-27649	11	50	and	and	CCONJ
fbem-27649	11	51	the	the	DET
fbem-27649	11	52	recognition	recognition	NOUN
fbem-27649	11	53	of	of	ADP
fbem-27649	11	54	sinking	sink	VERB
fbem-27649	11	55	revenue	revenue	NOUN
fbem-27649	11	56	.	.	PUNCT
fbem-27649	12	1	this	this	PRON
fbem-27649	12	2	is	be	AUX
fbem-27649	12	3	of	of	ADP
fbem-27649	12	4	practical	practical	ADJ
fbem-27649	12	5	significance	significance	NOUN
fbem-27649	12	6	to	to	ADP
fbem-27649	12	7	the	the	DET
fbem-27649	12	8	development	development	NOUN
fbem-27649	12	9	of	of	ADP
fbem-27649	12	10	the	the	DET
fbem-27649	12	11	online	online	ADJ
fbem-27649	12	12	game	game	NOUN
fbem-27649	12	13	industry	industry	NOUN
fbem-27649	12	14	and	and	CCONJ
fbem-27649	12	15	the	the	DET
fbem-27649	12	16	standardisation	standardisation	NOUN
fbem-27649	12	17	of	of	ADP
fbem-27649	12	18	issues	issue	NOUN
fbem-27649	12	19	related	relate	VERB
fbem-27649	12	20	to	to	ADP
fbem-27649	12	21	revenue	revenue	NOUN
fbem-27649	12	22	recognition	recognition	NOUN
fbem-27649	12	23	in	in	ADP
fbem-27649	12	24	the	the	DET
fbem-27649	12	25	industry	industry	NOUN
fbem-27649	12	26	.	.	PUNCT
fbem-27649	13	1	this	this	DET
fbem-27649	13	2	paper	paper	NOUN
fbem-27649	13	3	has	have	VERB
fbem-27649	13	4	theoretical	theoretical	ADJ
fbem-27649	13	5	and	and	CCONJ
fbem-27649	13	6	practical	practical	ADJ
fbem-27649	13	7	significance	significance	NOUN
fbem-27649	13	8	by	by	ADP
fbem-27649	13	9	exploring	explore	VERB
fbem-27649	13	10	the	the	DET
fbem-27649	13	11	revenue	revenue	NOUN
fbem-27649	13	12	issues	issue	NOUN
fbem-27649	13	13	of	of	ADP
fbem-27649	13	14	online	online	ADJ
fbem-27649	13	15	game	game	NOUN
fbem-27649	13	16	industry	industry	NOUN
fbem-27649	13	17	under	under	ADP
fbem-27649	13	18	the	the	DET
fbem-27649	13	19	new	new	ADJ
fbem-27649	13	20	standard	standard	NOUN
fbem-27649	13	21	and	and	CCONJ
fbem-27649	13	22	putting	put	VERB
fbem-27649	13	23	forward	forward	ADP
fbem-27649	13	24	suggestions	suggestion	NOUN
fbem-27649	13	25	to	to	PART
fbem-27649	13	26	provide	provide	VERB
fbem-27649	13	27	reference	reference	NOUN
fbem-27649	13	28	and	and	CCONJ
fbem-27649	13	29	reference	reference	NOUN
fbem-27649	13	30	for	for	ADP
fbem-27649	13	31	the	the	DET
fbem-27649	13	32	revenue	revenue	NOUN
fbem-27649	13	33	recognition	recognition	NOUN
fbem-27649	13	34	of	of	ADP
fbem-27649	13	35	online	online	ADJ
fbem-27649	13	36	game	game	NOUN
fbem-27649	13	37	industry	industry	NOUN
fbem-27649	13	38	.	.	PUNCT
fbem-27649	14	1	1.2	1.2	NUM
fbem-27649	14	2	.	.	PUNCT
fbem-27649	14	3	current	current	ADJ
fbem-27649	14	4	status	status	NOUN
fbem-27649	14	5	of	of	ADP
fbem-27649	14	6	domestic	domestic	ADJ
fbem-27649	14	7	and	and	CCONJ
fbem-27649	14	8	foreign	foreign	ADJ
fbem-27649	14	9	research	research	NOUN
fbem-27649	14	10	1.2.1	1.2.1	NUM
fbem-27649	14	11	.	.	PUNCT
fbem-27649	15	1	current	current	ADJ
fbem-27649	15	2	status	status	NOUN
fbem-27649	15	3	and	and	CCONJ
fbem-27649	15	4	development	development	NOUN
fbem-27649	15	5	trend	trend	NOUN
fbem-27649	15	6	of	of	ADP
fbem-27649	15	7	foreign	foreign	ADJ
fbem-27649	15	8	research	research	NOUN
fbem-27649	15	9	on	on	ADP
fbem-27649	15	10	the	the	DET
fbem-27649	15	11	issue	issue	NOUN
fbem-27649	15	12	of	of	ADP
fbem-27649	15	13	revenue	revenue	NOUN
fbem-27649	15	14	and	and	CCONJ
fbem-27649	15	15	recognition	recognition	NOUN
fbem-27649	15	16	in	in	ADP
fbem-27649	15	17	the	the	DET
fbem-27649	15	18	online	online	NOUN
fbem-27649	15	19	gaming	gaming	NOUN
fbem-27649	15	20	industry	industry	NOUN
fbem-27649	15	21	,	,	PUNCT
fbem-27649	15	22	foreign	foreign	ADJ
fbem-27649	15	23	scholars	scholar	NOUN
fbem-27649	15	24	have	have	AUX
fbem-27649	15	25	carried	carry	VERB
fbem-27649	15	26	out	out	ADP
fbem-27649	15	27	certain	certain	ADJ
fbem-27649	15	28	theoretical	theoretical	ADJ
fbem-27649	15	29	research	research	NOUN
fbem-27649	15	30	.	.	PUNCT
fbem-27649	16	1	ka	ka	PROPN
fbem-27649	16	2	schipper	schipper	PROPN
fbem-27649	16	3	,	,	PUNCT
fbem-27649	16	4	cm	cm	NOUN
fbem-27649	16	5	schrand	schrand	NOUN
fbem-27649	16	6	and	and	CCONJ
fbem-27649	16	7	t	t	PROPN
fbem-27649	16	8	shevlin	shevlin	PROPN
fbem-27649	16	9	(	(	PUNCT
fbem-27649	16	10	2009	2009	NUM
fbem-27649	16	11	)	)	PUNCT
fbem-27649	16	12	proposed	propose	VERB
fbem-27649	16	13	that	that	SCONJ
fbem-27649	16	14	the	the	DET
fbem-27649	16	15	determination	determination	NOUN
fbem-27649	16	16	of	of	ADP
fbem-27649	16	17	the	the	DET
fbem-27649	16	18	time	time	NOUN
fbem-27649	16	19	of	of	ADP
fbem-27649	16	20	revenue	revenue	NOUN
fbem-27649	16	21	recognition	recognition	NOUN
fbem-27649	16	22	should	should	AUX
fbem-27649	16	23	be	be	AUX
fbem-27649	16	24	based	base	VERB
fbem-27649	16	25	on	on	ADP
fbem-27649	16	26	the	the	DET
fbem-27649	16	27	changes	change	NOUN
fbem-27649	16	28	in	in	ADP
fbem-27649	16	29	the	the	DET
fbem-27649	16	30	recognition	recognition	NOUN
fbem-27649	16	31	of	of	ADP
fbem-27649	16	32	assets	asset	NOUN
fbem-27649	16	33	and	and	CCONJ
fbem-27649	16	34	liabilities	liability	NOUN
fbem-27649	16	35	.	.	PUNCT
fbem-27649	17	1	particia	particia	PROPN
fbem-27649	17	2	mcconnell	mcconnell	PROPN
fbem-27649	17	3	(	(	PUNCT
fbem-27649	17	4	2014	2014	NUM
fbem-27649	17	5	)	)	PUNCT
fbem-27649	17	6	,	,	PUNCT
fbem-27649	17	7	on	on	ADP
fbem-27649	17	8	the	the	DET
fbem-27649	17	9	other	other	ADJ
fbem-27649	17	10	hand	hand	NOUN
fbem-27649	17	11	,	,	PUNCT
fbem-27649	17	12	said	say	VERB
fbem-27649	17	13	that	that	SCONJ
fbem-27649	17	14	in	in	ADP
fbem-27649	17	15	order	order	NOUN
fbem-27649	17	16	to	to	ADP
fbem-27649	17	17	different	different	ADJ
fbem-27649	17	18	subjects	subject	NOUN
fbem-27649	17	19	,	,	PUNCT
fbem-27649	17	20	industries	industry	NOUN
fbem-27649	17	21	,	,	PUNCT
fbem-27649	17	22	companies	company	NOUN
fbem-27649	17	23	should	should	AUX
fbem-27649	17	24	recognise	recognise	VERB
fbem-27649	17	25	the	the	DET
fbem-27649	17	26	amount	amount	NOUN
fbem-27649	17	27	and	and	CCONJ
fbem-27649	17	28	timing	timing	NOUN
fbem-27649	17	29	of	of	ADP
fbem-27649	17	30	revenue	revenue	NOUN
fbem-27649	17	31	on	on	ADP
fbem-27649	17	32	the	the	DET
fbem-27649	17	33	basis	basis	NOUN
fbem-27649	17	34	of	of	ADP
fbem-27649	17	35	contracts	contract	NOUN
fbem-27649	17	36	concluded	conclude	VERB
fbem-27649	17	37	with	with	ADP
fbem-27649	17	38	customers	customer	NOUN
fbem-27649	17	39	.	.	PUNCT
fbem-27649	18	1	in	in	ADP
fbem-27649	18	2	2012	2012	NUM
fbem-27649	18	3	,	,	PUNCT
fbem-27649	18	4	ernst	ernst	PROPN
fbem-27649	18	5	&	&	CCONJ
fbem-27649	18	6	young	young	PROPN
fbem-27649	18	7	summarised	summarise	VERB
fbem-27649	18	8	three	three	NUM
fbem-27649	18	9	revenue	revenue	NOUN
fbem-27649	18	10	recognition	recognition	NOUN
fbem-27649	18	11	models	model	NOUN
fbem-27649	18	12	to	to	PART
fbem-27649	18	13	provide	provide	VERB
fbem-27649	18	14	guidance	guidance	NOUN
fbem-27649	18	15	on	on	ADP
fbem-27649	18	16	revenue	revenue	NOUN
fbem-27649	18	17	recognition	recognition	NOUN
fbem-27649	18	18	in	in	ADP
fbem-27649	18	19	the	the	DET
fbem-27649	18	20	online	online	NOUN
fbem-27649	18	21	gaming	gaming	NOUN
fbem-27649	18	22	industry	industry	NOUN
fbem-27649	18	23	,	,	PUNCT
fbem-27649	18	24	which	which	PRON
fbem-27649	18	25	are	be	AUX
fbem-27649	18	26	:	:	PUNCT
fbem-27649	18	27	projectbased	projectbase	VERB
fbem-27649	18	28	revenue	revenue	NOUN
fbem-27649	18	29	model	model	NOUN
fbem-27649	18	30	(	(	PUNCT
fbem-27649	18	31	ibrm	ibrm	PROPN
fbem-27649	18	32	)	)	PUNCT
fbem-27649	18	33	,	,	PUNCT
fbem-27649	18	34	user	user	NOUN
fbem-27649	18	35	-	-	PUNCT
fbem-27649	18	36	based	base	VERB
fbem-27649	18	37	revenue	revenue	NOUN
fbem-27649	18	38	model	model	NOUN
fbem-27649	18	39	(	(	PUNCT
fbem-27649	18	40	ubrm	ubrm	NOUN
fbem-27649	18	41	)	)	PUNCT
fbem-27649	18	42	,	,	PUNCT
fbem-27649	18	43	game	game	NOUN
fbem-27649	18	44	-	-	PUNCT
fbem-27649	18	45	based	base	VERB
fbem-27649	18	46	revenue	revenue	NOUN
fbem-27649	18	47	model	model	NOUN
fbem-27649	18	48	(	(	PUNCT
fbem-27649	18	49	gbrm	gbrm	PROPN
fbem-27649	18	50	)	)	PUNCT
fbem-27649	18	51	,	,	PUNCT
fbem-27649	18	52	user	user	NOUN
fbem-27649	18	53	-	-	PUNCT
fbem-27649	18	54	based	base	VERB
fbem-27649	18	55	revenue	revenue	NOUN
fbem-27649	18	56	model	model	NOUN
fbem-27649	18	57	(	(	PUNCT
fbem-27649	18	58	ubrm	ubrm	PROPN
fbem-27649	18	59	)	)	PUNCT
fbem-27649	18	60	,	,	PUNCT
fbem-27649	18	61	user	user	NOUN
fbem-27649	18	62	-	-	PUNCT
fbem-27649	18	63	based	base	VERB
fbem-27649	18	64	revenue	revenue	NOUN
fbem-27649	18	65	model	model	NOUN
fbem-27649	18	66	(	(	PUNCT
fbem-27649	18	67	ubrm	ubrm	ADJ
fbem-27649	18	68	)	)	PUNCT
fbem-27649	18	69	,	,	PUNCT
fbem-27649	18	70	and	and	CCONJ
fbem-27649	18	71	game	game	NOUN
fbem-27649	18	72	-	-	PUNCT
fbem-27649	18	73	based	base	VERB
fbem-27649	18	74	revenue	revenue	NOUN
fbem-27649	18	75	model	model	NOUN
fbem-27649	18	76	(	(	PUNCT
fbem-27649	18	77	gbrm	gbrm	PROPN
fbem-27649	18	78	)	)	PUNCT
fbem-27649	18	79	.	.	PUNCT
fbem-27649	19	1	the	the	DET
fbem-27649	19	2	three	three	NUM
fbem-27649	19	3	models	model	NOUN
fbem-27649	19	4	are	be	AUX
fbem-27649	19	5	:	:	PUNCT
fbem-27649	19	6	project	project	NOUN
fbem-27649	19	7	-	-	PUNCT
fbem-27649	19	8	based	base	VERB
fbem-27649	19	9	revenue	revenue	NOUN
fbem-27649	19	10	model	model	NOUN
fbem-27649	19	11	(	(	PUNCT
fbem-27649	19	12	ibrm	ibrm	PROPN
fbem-27649	19	13	)	)	PUNCT
fbem-27649	19	14	,	,	PUNCT
fbem-27649	19	15	user	user	NOUN
fbem-27649	19	16	-	-	PUNCT
fbem-27649	19	17	based	base	VERB
fbem-27649	19	18	revenue	revenue	NOUN
fbem-27649	19	19	model	model	NOUN
fbem-27649	19	20	(	(	PUNCT
fbem-27649	19	21	ubrm	ubrm	ADJ
fbem-27649	19	22	)	)	PUNCT
fbem-27649	19	23	,	,	PUNCT
fbem-27649	19	24	and	and	CCONJ
fbem-27649	19	25	game	game	NOUN
fbem-27649	19	26	-	-	PUNCT
fbem-27649	19	27	based	base	VERB
fbem-27649	19	28	revenue	revenue	NOUN
fbem-27649	19	29	model	model	NOUN
fbem-27649	19	30	(	(	PUNCT
fbem-27649	19	31	gbrm	gbrm	PROPN
fbem-27649	19	32	)	)	PUNCT
fbem-27649	19	33	.	.	PUNCT
fbem-27649	20	1	foreign	foreign	ADJ
fbem-27649	20	2	research	research	NOUN
fbem-27649	20	3	started	start	VERB
fbem-27649	20	4	relatively	relatively	ADV
fbem-27649	20	5	early	early	ADV
fbem-27649	20	6	and	and	CCONJ
fbem-27649	20	7	proposed	propose	VERB
fbem-27649	20	8	many	many	ADJ
fbem-27649	20	9	methods	method	NOUN
fbem-27649	20	10	with	with	ADP
fbem-27649	20	11	practical	practical	ADJ
fbem-27649	20	12	value	value	NOUN
fbem-27649	20	13	for	for	ADP
fbem-27649	20	14	revenue	revenue	NOUN
fbem-27649	20	15	recognition	recognition	NOUN
fbem-27649	20	16	in	in	ADP
fbem-27649	20	17	the	the	DET
fbem-27649	20	18	online	online	ADJ
fbem-27649	20	19	game	game	NOUN
fbem-27649	20	20	industry	industry	NOUN
fbem-27649	20	21	,	,	PUNCT
fbem-27649	20	22	laying	lay	VERB
fbem-27649	20	23	the	the	DET
fbem-27649	20	24	foundation	foundation	NOUN
fbem-27649	20	25	for	for	ADP
fbem-27649	20	26	the	the	DET
fbem-27649	20	27	development	development	NOUN
fbem-27649	20	28	of	of	ADP
fbem-27649	20	29	online	online	ADJ
fbem-27649	20	30	game	game	NOUN
fbem-27649	20	31	industry	industry	NOUN
fbem-27649	20	32	.	.	PUNCT
fbem-27649	21	1	1.2.2	1.2.2	X
fbem-27649	21	2	.	.	PUNCT
fbem-27649	21	3	current	current	ADJ
fbem-27649	21	4	status	status	NOUN
fbem-27649	21	5	and	and	CCONJ
fbem-27649	21	6	development	development	NOUN
fbem-27649	21	7	trend	trend	NOUN
fbem-27649	21	8	of	of	ADP
fbem-27649	21	9	domestic	domestic	ADJ
fbem-27649	21	10	research	research	NOUN
fbem-27649	21	11	the	the	DET
fbem-27649	21	12	increase	increase	NOUN
fbem-27649	21	13	in	in	ADP
fbem-27649	21	14	the	the	DET
fbem-27649	21	15	research	research	NOUN
fbem-27649	21	16	of	of	ADP
fbem-27649	21	17	domestic	domestic	ADJ
fbem-27649	21	18	scholars	scholar	NOUN
fbem-27649	21	19	on	on	ADP
fbem-27649	21	20	revenue	revenue	NOUN
fbem-27649	21	21	recognition	recognition	NOUN
fbem-27649	21	22	in	in	ADP
fbem-27649	21	23	the	the	DET
fbem-27649	21	24	online	online	ADJ
fbem-27649	21	25	game	game	NOUN
fbem-27649	21	26	industry	industry	NOUN
fbem-27649	21	27	is	be	AUX
fbem-27649	21	28	caused	cause	VERB
fbem-27649	21	29	by	by	ADP
fbem-27649	21	30	the	the	DET
fbem-27649	21	31	rapid	rapid	ADJ
fbem-27649	21	32	development	development	NOUN
fbem-27649	21	33	potential	potential	NOUN
fbem-27649	21	34	of	of	ADP
fbem-27649	21	35	the	the	DET
fbem-27649	21	36	internet	internet	NOUN
fbem-27649	21	37	industry	industry	NOUN
fbem-27649	21	38	in	in	ADP
fbem-27649	21	39	recent	recent	ADJ
fbem-27649	21	40	years	year	NOUN
fbem-27649	21	41	,	,	PUNCT
fbem-27649	21	42	which	which	PRON
fbem-27649	21	43	also	also	ADV
fbem-27649	21	44	provides	provide	VERB
fbem-27649	21	45	a	a	DET
fbem-27649	21	46	lot	lot	NOUN
fbem-27649	21	47	of	of	ADP
fbem-27649	21	48	reference	reference	NOUN
fbem-27649	21	49	value	value	NOUN
fbem-27649	21	50	for	for	ADP
fbem-27649	21	51	the	the	DET
fbem-27649	21	52	revenue	revenue	NOUN
fbem-27649	21	53	recognition	recognition	NOUN
fbem-27649	21	54	of	of	ADP
fbem-27649	21	55	the	the	DET
fbem-27649	21	56	online	online	ADJ
fbem-27649	21	57	game	game	NOUN
fbem-27649	21	58	industry	industry	NOUN
fbem-27649	21	59	in	in	ADP
fbem-27649	21	60	china	china	PROPN
fbem-27649	21	61	.	.	PUNCT
fbem-27649	22	1	li	li	PROPN
fbem-27649	22	2	keliang	keliang	PROPN
fbem-27649	22	3	(	(	PUNCT
fbem-27649	22	4	2016	2016	NUM
fbem-27649	22	5	)	)	PUNCT
fbem-27649	22	6	believes	believe	VERB
fbem-27649	22	7	that	that	SCONJ
fbem-27649	22	8	the	the	DET
fbem-27649	22	9	main	main	ADJ
fbem-27649	22	10	game	game	NOUN
fbem-27649	22	11	props	prop	NOUN
fbem-27649	22	12	sold	sell	VERB
fbem-27649	22	13	in	in	ADP
fbem-27649	22	14	online	online	ADJ
fbem-27649	22	15	games	game	NOUN
fbem-27649	22	16	are	be	AUX
fbem-27649	22	17	consumable	consumable	ADJ
fbem-27649	22	18	period	period	NOUN
fbem-27649	22	19	props	prop	NOUN
fbem-27649	22	20	and	and	CCONJ
fbem-27649	22	21	permanent	permanent	ADJ
fbem-27649	22	22	112	112	NUM
fbem-27649	22	23	props	prop	NOUN
fbem-27649	22	24	.	.	PUNCT
fbem-27649	23	1	consumable	consumable	ADJ
fbem-27649	23	2	period	period	NOUN
fbem-27649	23	3	props	prop	NOUN
fbem-27649	23	4	can	can	AUX
fbem-27649	23	5	be	be	AUX
fbem-27649	23	6	recognised	recognise	VERB
fbem-27649	23	7	as	as	ADP
fbem-27649	23	8	revenue	revenue	NOUN
fbem-27649	23	9	after	after	SCONJ
fbem-27649	23	10	the	the	DET
fbem-27649	23	11	player	player	NOUN
fbem-27649	23	12	has	have	AUX
fbem-27649	23	13	consumed	consume	VERB
fbem-27649	23	14	them	they	PRON
fbem-27649	23	15	,	,	PUNCT
fbem-27649	23	16	while	while	SCONJ
fbem-27649	23	17	permanent	permanent	ADJ
fbem-27649	23	18	props	prop	NOUN
fbem-27649	23	19	will	will	AUX
fbem-27649	23	20	follow	follow	VERB
fbem-27649	23	21	the	the	DET
fbem-27649	23	22	player	player	NOUN
fbem-27649	23	23	all	all	DET
fbem-27649	23	24	the	the	DET
fbem-27649	23	25	time	time	NOUN
fbem-27649	23	26	during	during	ADP
fbem-27649	23	27	the	the	DET
fbem-27649	23	28	player	player	NOUN
fbem-27649	23	29	's	's	PART
fbem-27649	23	30	game	game	NOUN
fbem-27649	23	31	,	,	PUNCT
fbem-27649	23	32	and	and	CCONJ
fbem-27649	23	33	for	for	ADP
fbem-27649	23	34	such	such	ADJ
fbem-27649	23	35	game	game	NOUN
fbem-27649	23	36	props	prop	NOUN
fbem-27649	23	37	can	can	AUX
fbem-27649	23	38	be	be	AUX
fbem-27649	23	39	recognised	recognise	VERB
fbem-27649	23	40	in	in	ADP
fbem-27649	23	41	stages	stage	NOUN
fbem-27649	23	42	according	accord	VERB
fbem-27649	23	43	to	to	ADP
fbem-27649	23	44	the	the	DET
fbem-27649	23	45	player	player	NOUN
fbem-27649	23	46	's	's	PART
fbem-27649	23	47	game	game	NOUN
fbem-27649	23	48	time	time	NOUN
fbem-27649	23	49	.	.	PUNCT
fbem-27649	24	1	similarly	similarly	ADV
fbem-27649	24	2	,	,	PUNCT
fbem-27649	24	3	yantian	yantian	PROPN
fbem-27649	24	4	proposed	propose	VERB
fbem-27649	24	5	(	(	PUNCT
fbem-27649	24	6	2018	2018	NUM
fbem-27649	24	7	)	)	PUNCT
fbem-27649	24	8	that	that	SCONJ
fbem-27649	24	9	according	accord	VERB
fbem-27649	24	10	to	to	ADP
fbem-27649	24	11	the	the	DET
fbem-27649	24	12	‘	'	PUNCT
fbem-27649	24	13	five	five	NUM
fbem-27649	24	14	-	-	PUNCT
fbem-27649	24	15	step	step	NOUN
fbem-27649	24	16	approach	approach	NOUN
fbem-27649	24	17	’	'	PUNCT
fbem-27649	24	18	,	,	PUNCT
fbem-27649	24	19	enterprises	enterprise	NOUN
fbem-27649	24	20	should	should	AUX
fbem-27649	24	21	recognise	recognise	VERB
fbem-27649	24	22	revenue	revenue	NOUN
fbem-27649	24	23	at	at	ADP
fbem-27649	24	24	a	a	DET
fbem-27649	24	25	certain	certain	ADJ
fbem-27649	24	26	point	point	NOUN
fbem-27649	24	27	in	in	ADP
fbem-27649	24	28	time	time	NOUN
fbem-27649	24	29	(	(	PUNCT
fbem-27649	24	30	or	or	CCONJ
fbem-27649	24	31	a	a	DET
fbem-27649	24	32	certain	certain	ADJ
fbem-27649	24	33	period	period	NOUN
fbem-27649	24	34	of	of	ADP
fbem-27649	24	35	time	time	NOUN
fbem-27649	24	36	)	)	PUNCT
fbem-27649	24	37	when	when	SCONJ
fbem-27649	24	38	they	they	PRON
fbem-27649	24	39	fulfil	fulfil	VERB
fbem-27649	24	40	their	their	PRON
fbem-27649	24	41	performance	performance	NOUN
fbem-27649	24	42	obligations	obligation	NOUN
fbem-27649	24	43	,	,	PUNCT
fbem-27649	24	44	and	and	CCONJ
fbem-27649	24	45	game	game	NOUN
fbem-27649	24	46	props	prop	NOUN
fbem-27649	24	47	should	should	AUX
fbem-27649	24	48	not	not	PART
fbem-27649	24	49	be	be	AUX
fbem-27649	24	50	recognised	recognise	VERB
fbem-27649	24	51	at	at	ADP
fbem-27649	24	52	the	the	DET
fbem-27649	24	53	point	point	NOUN
fbem-27649	24	54	of	of	ADP
fbem-27649	24	55	time	time	NOUN
fbem-27649	24	56	when	when	SCONJ
fbem-27649	24	57	they	they	PRON
fbem-27649	24	58	are	be	AUX
fbem-27649	24	59	exchanged	exchange	VERB
fbem-27649	24	60	for	for	ADP
fbem-27649	24	61	game	game	NOUN
fbem-27649	24	62	props	prop	NOUN
fbem-27649	24	63	unless	unless	SCONJ
fbem-27649	24	64	the	the	DET
fbem-27649	24	65	game	game	NOUN
fbem-27649	24	66	props	prop	NOUN
fbem-27649	24	67	purchased	purchase	VERB
fbem-27649	24	68	by	by	ADP
fbem-27649	24	69	the	the	DET
fbem-27649	24	70	player	player	NOUN
fbem-27649	24	71	will	will	AUX
fbem-27649	24	72	be	be	AUX
fbem-27649	24	73	consumed	consume	VERB
fbem-27649	24	74	immediately	immediately	ADV
fbem-27649	24	75	.	.	PUNCT
fbem-27649	25	1	li	li	PROPN
fbem-27649	25	2	shouxi	shouxi	PROPN
fbem-27649	25	3	and	and	CCONJ
fbem-27649	25	4	wang	wang	PROPN
fbem-27649	25	5	mengxiao	mengxiao	PROPN
fbem-27649	25	6	(	(	PUNCT
fbem-27649	25	7	2018	2018	NUM
fbem-27649	25	8	)	)	PUNCT
fbem-27649	25	9	believe	believe	VERB
fbem-27649	25	10	that	that	SCONJ
fbem-27649	25	11	due	due	ADP
fbem-27649	25	12	to	to	ADP
fbem-27649	25	13	the	the	DET
fbem-27649	25	14	special	special	ADJ
fbem-27649	25	15	characteristics	characteristic	NOUN
fbem-27649	25	16	of	of	ADP
fbem-27649	25	17	e	e	NOUN
fbem-27649	25	18	-	-	NOUN
fbem-27649	25	19	commerce	commerce	NOUN
fbem-27649	25	20	enterprises	enterprise	NOUN
fbem-27649	25	21	make	make	VERB
fbem-27649	25	22	them	they	PRON
fbem-27649	25	23	possess	possess	VERB
fbem-27649	25	24	greater	great	ADJ
fbem-27649	25	25	uncertainty	uncertainty	NOUN
fbem-27649	25	26	in	in	ADP
fbem-27649	25	27	the	the	DET
fbem-27649	25	28	implementation	implementation	NOUN
fbem-27649	25	29	of	of	ADP
fbem-27649	25	30	the	the	DET
fbem-27649	25	31	new	new	ADJ
fbem-27649	25	32	revenue	revenue	NOUN
fbem-27649	25	33	standard	standard	NOUN
fbem-27649	25	34	.	.	PUNCT
fbem-27649	26	1	therefore	therefore	ADV
fbem-27649	26	2	,	,	PUNCT
fbem-27649	26	3	the	the	DET
fbem-27649	26	4	relevant	relevant	ADJ
fbem-27649	26	5	training	training	NOUN
fbem-27649	26	6	for	for	ADP
fbem-27649	26	7	financial	financial	ADJ
fbem-27649	26	8	personnel	personnel	NOUN
fbem-27649	26	9	should	should	AUX
fbem-27649	26	10	be	be	AUX
fbem-27649	26	11	strengthened	strengthen	VERB
fbem-27649	26	12	to	to	PART
fbem-27649	26	13	improve	improve	VERB
fbem-27649	26	14	the	the	DET
fbem-27649	26	15	authenticity	authenticity	NOUN
fbem-27649	26	16	of	of	ADP
fbem-27649	26	17	accounting	accounting	NOUN
fbem-27649	26	18	information	information	NOUN
fbem-27649	26	19	.	.	PUNCT
fbem-27649	27	1	regulators	regulator	NOUN
fbem-27649	27	2	should	should	AUX
fbem-27649	27	3	also	also	ADV
fbem-27649	27	4	pay	pay	VERB
fbem-27649	27	5	continuous	continuous	ADJ
fbem-27649	27	6	attention	attention	NOUN
fbem-27649	27	7	to	to	ADP
fbem-27649	27	8	the	the	DET
fbem-27649	27	9	relevant	relevant	ADJ
fbem-27649	27	10	aspects	aspect	NOUN
fbem-27649	27	11	to	to	PART
fbem-27649	27	12	further	far	ADV
fbem-27649	27	13	promote	promote	VERB
fbem-27649	27	14	the	the	DET
fbem-27649	27	15	implementation	implementation	NOUN
fbem-27649	27	16	of	of	ADP
fbem-27649	27	17	the	the	DET
fbem-27649	27	18	new	new	ADJ
fbem-27649	27	19	revenue	revenue	NOUN
fbem-27649	27	20	standard	standard	NOUN
fbem-27649	27	21	.	.	PUNCT
fbem-27649	28	1	domestic	domestic	ADJ
fbem-27649	28	2	research	research	NOUN
fbem-27649	28	3	on	on	ADP
fbem-27649	28	4	revenue	revenue	NOUN
fbem-27649	28	5	recognition	recognition	NOUN
fbem-27649	28	6	in	in	ADP
fbem-27649	28	7	the	the	DET
fbem-27649	28	8	online	online	NOUN
fbem-27649	28	9	gaming	gaming	NOUN
fbem-27649	28	10	industry	industry	NOUN
fbem-27649	28	11	started	start	VERB
fbem-27649	28	12	late	late	ADV
fbem-27649	28	13	and	and	CCONJ
fbem-27649	28	14	is	be	AUX
fbem-27649	28	15	not	not	PART
fbem-27649	28	16	rich	rich	ADJ
fbem-27649	28	17	enough	enough	ADV
fbem-27649	28	18	,	,	PUNCT
fbem-27649	28	19	but	but	CCONJ
fbem-27649	28	20	with	with	ADP
fbem-27649	28	21	the	the	DET
fbem-27649	28	22	promulgation	promulgation	NOUN
fbem-27649	28	23	of	of	ADP
fbem-27649	28	24	the	the	DET
fbem-27649	28	25	new	new	ADJ
fbem-27649	28	26	standard	standard	NOUN
fbem-27649	28	27	,	,	PUNCT
fbem-27649	28	28	more	more	ADJ
fbem-27649	28	29	scholars	scholar	NOUN
fbem-27649	28	30	are	be	AUX
fbem-27649	28	31	gradually	gradually	ADV
fbem-27649	28	32	studying	study	VERB
fbem-27649	28	33	the	the	DET
fbem-27649	28	34	problems	problem	NOUN
fbem-27649	28	35	of	of	ADP
fbem-27649	28	36	revenue	revenue	NOUN
fbem-27649	28	37	recognition	recognition	NOUN
fbem-27649	28	38	in	in	ADP
fbem-27649	28	39	the	the	DET
fbem-27649	28	40	online	online	NOUN
fbem-27649	28	41	gaming	gaming	NOUN
fbem-27649	28	42	industry	industry	NOUN
fbem-27649	28	43	under	under	ADP
fbem-27649	28	44	the	the	DET
fbem-27649	28	45	new	new	ADJ
fbem-27649	28	46	standard	standard	NOUN
fbem-27649	28	47	,	,	PUNCT
fbem-27649	28	48	which	which	PRON
fbem-27649	28	49	is	be	AUX
fbem-27649	28	50	of	of	ADP
fbem-27649	28	51	positive	positive	ADJ
fbem-27649	28	52	significance	significance	NOUN
fbem-27649	28	53	to	to	ADP
fbem-27649	28	54	the	the	DET
fbem-27649	28	55	healthy	healthy	ADJ
fbem-27649	28	56	development	development	NOUN
fbem-27649	28	57	of	of	ADP
fbem-27649	28	58	china	china	PROPN
fbem-27649	28	59	's	's	PART
fbem-27649	28	60	online	online	ADJ
fbem-27649	28	61	gaming	gaming	NOUN
fbem-27649	28	62	industry	industry	NOUN
fbem-27649	28	63	.	.	PUNCT
fbem-27649	29	1	2	2	X
fbem-27649	29	2	.	.	X
fbem-27649	29	3	relevant	relevant	ADJ
fbem-27649	29	4	theoretical	theoretical	ADJ
fbem-27649	29	5	foundations	foundation	NOUN
fbem-27649	29	6	2.1	2.1	NUM
fbem-27649	29	7	.	.	PUNCT
fbem-27649	29	8	basic	basic	ADJ
fbem-27649	29	9	theory	theory	NOUN
fbem-27649	29	10	of	of	ADP
fbem-27649	29	11	revenue	revenue	NOUN
fbem-27649	29	12	recognition	recognition	NOUN
fbem-27649	29	13	the	the	DET
fbem-27649	29	14	latest	late	ADJ
fbem-27649	29	15	revision	revision	NOUN
fbem-27649	29	16	of	of	ADP
fbem-27649	29	17	china	china	PROPN
fbem-27649	29	18	's	's	PART
fbem-27649	29	19	‘	'	PUNCT
fbem-27649	29	20	accounting	accounting	NOUN
fbem-27649	29	21	standard	standard	NOUN
fbem-27649	29	22	for	for	ADP
fbem-27649	29	23	business	business	NOUN
fbem-27649	29	24	enterprises	enterprise	NOUN
fbem-27649	29	25	no	no	INTJ
fbem-27649	29	26	.	.	NOUN
fbem-27649	29	27	14	14	NUM
fbem-27649	29	28	revenue	revenue	NOUN
fbem-27649	29	29	’	'	PUNCT
fbem-27649	29	30	stipulates	stipulate	VERB
fbem-27649	29	31	that	that	SCONJ
fbem-27649	29	32	revenue	revenue	NOUN
fbem-27649	29	33	refers	refer	VERB
fbem-27649	29	34	to	to	ADP
fbem-27649	29	35	the	the	DET
fbem-27649	29	36	total	total	ADJ
fbem-27649	29	37	inflow	inflow	NOUN
fbem-27649	29	38	of	of	ADP
fbem-27649	29	39	economic	economic	ADJ
fbem-27649	29	40	benefits	benefit	NOUN
fbem-27649	29	41	formed	form	VERB
fbem-27649	29	42	in	in	ADP
fbem-27649	29	43	the	the	DET
fbem-27649	29	44	daily	daily	ADJ
fbem-27649	29	45	activities	activity	NOUN
fbem-27649	29	46	of	of	ADP
fbem-27649	29	47	the	the	DET
fbem-27649	29	48	enterprise	enterprise	NOUN
fbem-27649	29	49	,	,	PUNCT
fbem-27649	29	50	which	which	PRON
fbem-27649	29	51	will	will	AUX
fbem-27649	29	52	lead	lead	VERB
fbem-27649	29	53	to	to	ADP
fbem-27649	29	54	an	an	DET
fbem-27649	29	55	increase	increase	NOUN
fbem-27649	29	56	in	in	ADP
fbem-27649	29	57	the	the	DET
fbem-27649	29	58	owner	owner	NOUN
fbem-27649	29	59	's	's	PART
fbem-27649	29	60	equity	equity	NOUN
fbem-27649	29	61	,	,	PUNCT
fbem-27649	29	62	and	and	CCONJ
fbem-27649	29	63	is	be	AUX
fbem-27649	29	64	not	not	PART
fbem-27649	29	65	related	relate	VERB
fbem-27649	29	66	to	to	ADP
fbem-27649	29	67	the	the	DET
fbem-27649	29	68	owner	owner	NOUN
fbem-27649	29	69	's	's	PART
fbem-27649	29	70	input	input	NOUN
fbem-27649	29	71	of	of	ADP
fbem-27649	29	72	capital	capital	NOUN
fbem-27649	30	1	[	[	X
fbem-27649	30	2	notice	notice	NOUN
fbem-27649	30	3	on	on	ADP
fbem-27649	30	4	the	the	DET
fbem-27649	30	5	revision	revision	NOUN
fbem-27649	30	6	and	and	CCONJ
fbem-27649	30	7	issuance	issuance	NOUN
fbem-27649	30	8	of	of	ADP
fbem-27649	30	9	‘	'	PUNCT
fbem-27649	30	10	accounting	accounting	NOUN
fbem-27649	30	11	standard	standard	NOUN
fbem-27649	30	12	for	for	ADP
fbem-27649	30	13	business	business	NOUN
fbem-27649	30	14	enterprises	enterprise	NOUN
fbem-27649	30	15	no	no	INTJ
fbem-27649	30	16	.	.	NOUN
fbem-27649	31	1	14	14	NUM
fbem-27649	31	2	revenue	revenue	NOUN
fbem-27649	31	3	’	'	PUNCT
fbem-27649	32	1	[	[	X
fbem-27649	32	2	j	j	X
fbem-27649	32	3	]	]	X
fbem-27649	32	4	.	.	PUNCT
fbem-27649	33	1	-revenue‖	-revenue‖	PUNCT
fbem-27649	34	1	[	[	X
fbem-27649	34	2	j	j	X
fbem-27649	34	3	]	]	X
fbem-27649	34	4	.	.	PUNCT
fbem-27649	34	5	green	green	ADJ
fbem-27649	34	6	finance	finance	PROPN
fbem-27649	34	7	and	and	CCONJ
fbem-27649	34	8	accounting	accounting	NOUN
fbem-27649	34	9	,	,	PUNCT
fbem-27649	34	10	2017(07):31	2017(07):31	NUM
fbem-27649	34	11	-	-	SYM
fbem-27649	34	12	38	38	NUM
fbem-27649	34	13	.	.	PUNCT
fbem-27649	34	14	]	]	PUNCT
fbem-27649	34	15	.	.	PUNCT
fbem-27649	35	1	the	the	DET
fbem-27649	35	2	asset	asset	NOUN
fbem-27649	35	3	-	-	PUNCT
fbem-27649	35	4	liability	liability	NOUN
fbem-27649	35	5	view	view	NOUN
fbem-27649	35	6	is	be	AUX
fbem-27649	35	7	based	base	VERB
fbem-27649	35	8	on	on	ADP
fbem-27649	35	9	the	the	DET
fbem-27649	35	10	balance	balance	NOUN
fbem-27649	35	11	sheet	sheet	NOUN
fbem-27649	35	12	,	,	PUNCT
fbem-27649	35	13	defined	define	VERB
fbem-27649	35	14	in	in	ADP
fbem-27649	35	15	terms	term	NOUN
fbem-27649	35	16	of	of	ADP
fbem-27649	35	17	assets	asset	NOUN
fbem-27649	35	18	and	and	CCONJ
fbem-27649	35	19	liabilities	liability	NOUN
fbem-27649	35	20	and	and	CCONJ
fbem-27649	35	21	using	use	VERB
fbem-27649	35	22	changes	change	NOUN
fbem-27649	35	23	in	in	ADP
fbem-27649	35	24	assets	asset	NOUN
fbem-27649	35	25	and	and	CCONJ
fbem-27649	35	26	liabilities	liability	NOUN
fbem-27649	35	27	as	as	ADP
fbem-27649	35	28	the	the	DET
fbem-27649	35	29	basis	basis	NOUN
fbem-27649	35	30	for	for	ADP
fbem-27649	35	31	calculating	calculate	VERB
fbem-27649	35	32	earnings	earning	NOUN
fbem-27649	35	33	.	.	PUNCT
fbem-27649	36	1	the	the	DET
fbem-27649	36	2	income	income	NOUN
fbem-27649	36	3	-	-	PUNCT
fbem-27649	36	4	expense	expense	NOUN
fbem-27649	36	5	view	view	NOUN
fbem-27649	36	6	is	be	AUX
fbem-27649	36	7	based	base	VERB
fbem-27649	36	8	on	on	ADP
fbem-27649	36	9	the	the	DET
fbem-27649	36	10	change	change	NOUN
fbem-27649	36	11	of	of	ADP
fbem-27649	36	12	profit	profit	NOUN
fbem-27649	36	13	,	,	PUNCT
fbem-27649	36	14	disclosed	disclose	VERB
fbem-27649	36	15	from	from	ADP
fbem-27649	36	16	the	the	DET
fbem-27649	36	17	aspect	aspect	NOUN
fbem-27649	36	18	of	of	ADP
fbem-27649	36	19	income	income	NOUN
fbem-27649	36	20	and	and	CCONJ
fbem-27649	36	21	expense	expense	NOUN
fbem-27649	36	22	,	,	PUNCT
fbem-27649	36	23	and	and	CCONJ
fbem-27649	36	24	the	the	DET
fbem-27649	36	25	disclosure	disclosure	NOUN
fbem-27649	36	26	content	content	NOUN
fbem-27649	36	27	focuses	focus	VERB
fbem-27649	36	28	on	on	ADP
fbem-27649	36	29	the	the	DET
fbem-27649	36	30	reliability	reliability	NOUN
fbem-27649	36	31	of	of	ADP
fbem-27649	36	32	the	the	DET
fbem-27649	36	33	current	current	ADJ
fbem-27649	36	34	accounting	accounting	NOUN
fbem-27649	36	35	information	information	NOUN
fbem-27649	36	36	.	.	PUNCT
fbem-27649	37	1	2.2	2.2	NUM
fbem-27649	37	2	.	.	PUNCT
fbem-27649	38	1	china	china	PROPN
fbem-27649	38	2	's	's	PART
fbem-27649	38	3	newly	newly	ADV
fbem-27649	38	4	revised	revise	VERB
fbem-27649	38	5	revenue	revenue	NOUN
fbem-27649	38	6	standard	standard	NOUN
fbem-27649	38	7	the	the	DET
fbem-27649	38	8	old	old	ADJ
fbem-27649	38	9	revenue	revenue	NOUN
fbem-27649	38	10	standard	standard	NOUN
fbem-27649	38	11	requires	require	VERB
fbem-27649	38	12	a	a	DET
fbem-27649	38	13	distinction	distinction	NOUN
fbem-27649	38	14	between	between	ADP
fbem-27649	38	15	revenue	revenue	NOUN
fbem-27649	38	16	from	from	ADP
fbem-27649	38	17	the	the	DET
fbem-27649	38	18	sale	sale	NOUN
fbem-27649	38	19	of	of	ADP
fbem-27649	38	20	goods	good	NOUN
fbem-27649	38	21	and	and	CCONJ
fbem-27649	38	22	revenue	revenue	NOUN
fbem-27649	38	23	from	from	ADP
fbem-27649	38	24	the	the	DET
fbem-27649	38	25	provision	provision	NOUN
fbem-27649	38	26	of	of	ADP
fbem-27649	38	27	labour	labour	NOUN
fbem-27649	38	28	services	service	NOUN
fbem-27649	38	29	and	and	CCONJ
fbem-27649	38	30	emphasises	emphasise	VERB
fbem-27649	38	31	that	that	SCONJ
fbem-27649	38	32	revenue	revenue	NOUN
fbem-27649	38	33	from	from	ADP
fbem-27649	38	34	the	the	DET
fbem-27649	38	35	sale	sale	NOUN
fbem-27649	38	36	of	of	ADP
fbem-27649	38	37	goods	good	NOUN
fbem-27649	38	38	is	be	AUX
fbem-27649	38	39	recognised	recognise	VERB
fbem-27649	38	40	when	when	SCONJ
fbem-27649	38	41	the	the	DET
fbem-27649	38	42	major	major	ADJ
fbem-27649	38	43	risks	risk	NOUN
fbem-27649	38	44	and	and	CCONJ
fbem-27649	38	45	rewards	reward	NOUN
fbem-27649	38	46	of	of	ADP
fbem-27649	38	47	ownership	ownership	NOUN
fbem-27649	38	48	of	of	ADP
fbem-27649	38	49	the	the	DET
fbem-27649	38	50	goods	good	NOUN
fbem-27649	38	51	are	be	AUX
fbem-27649	38	52	transferred	transfer	VERB
fbem-27649	38	53	to	to	ADP
fbem-27649	38	54	the	the	DET
fbem-27649	38	55	purchaser	purchaser	NOUN
fbem-27649	38	56	,	,	PUNCT
fbem-27649	38	57	which	which	PRON
fbem-27649	38	58	is	be	AUX
fbem-27649	38	59	sometimes	sometimes	ADV
fbem-27649	38	60	difficult	difficult	ADJ
fbem-27649	38	61	to	to	PART
fbem-27649	38	62	judge	judge	VERB
fbem-27649	38	63	in	in	ADP
fbem-27649	38	64	practice	practice	NOUN
fbem-27649	38	65	.	.	PUNCT
fbem-27649	39	1	in	in	ADP
fbem-27649	39	2	contrast	contrast	NOUN
fbem-27649	39	3	,	,	PUNCT
fbem-27649	39	4	article	article	NOUN
fbem-27649	39	5	4	4	NUM
fbem-27649	39	6	of	of	ADP
fbem-27649	39	7	the	the	DET
fbem-27649	39	8	new	new	ADJ
fbem-27649	39	9	revenue	revenue	NOUN
fbem-27649	39	10	standard	standard	NOUN
fbem-27649	39	11	issued	issue	VERB
fbem-27649	39	12	by	by	ADP
fbem-27649	39	13	the	the	DET
fbem-27649	39	14	ministry	ministry	PROPN
fbem-27649	39	15	of	of	ADP
fbem-27649	39	16	finance	finance	PROPN
fbem-27649	39	17	of	of	ADP
fbem-27649	39	18	china	china	PROPN
fbem-27649	39	19	in	in	ADP
fbem-27649	39	20	2017	2017	NUM
fbem-27649	39	21	stipulates	stipulate	VERB
fbem-27649	39	22	that	that	SCONJ
fbem-27649	39	23	enterprises	enterprise	NOUN
fbem-27649	39	24	should	should	AUX
fbem-27649	39	25	recognise	recognise	VERB
fbem-27649	39	26	revenue	revenue	NOUN
fbem-27649	39	27	when	when	SCONJ
fbem-27649	39	28	they	they	PRON
fbem-27649	39	29	have	have	AUX
fbem-27649	39	30	fulfilled	fulfil	VERB
fbem-27649	39	31	their	their	PRON
fbem-27649	39	32	performance	performance	NOUN
fbem-27649	39	33	obligations	obligation	NOUN
fbem-27649	39	34	under	under	ADP
fbem-27649	39	35	the	the	DET
fbem-27649	39	36	contract	contract	NOUN
fbem-27649	39	37	,	,	PUNCT
fbem-27649	39	38	i.e.	i.e.	X
fbem-27649	39	39	when	when	SCONJ
fbem-27649	39	40	the	the	DET
fbem-27649	39	41	customer	customer	NOUN
fbem-27649	39	42	obtains	obtain	VERB
fbem-27649	39	43	control	control	NOUN
fbem-27649	39	44	of	of	ADP
fbem-27649	39	45	the	the	DET
fbem-27649	39	46	relevant	relevant	ADJ
fbem-27649	39	47	goods	good	NOUN
fbem-27649	39	48	.	.	PUNCT
fbem-27649	40	1	acquiring	acquire	VERB
fbem-27649	40	2	control	control	NOUN
fbem-27649	40	3	of	of	ADP
fbem-27649	40	4	the	the	DET
fbem-27649	40	5	relevant	relevant	ADJ
fbem-27649	40	6	merchandise	merchandise	NOUN
fbem-27649	40	7	means	mean	VERB
fbem-27649	40	8	being	be	AUX
fbem-27649	40	9	able	able	ADJ
fbem-27649	40	10	to	to	PART
fbem-27649	40	11	dominate	dominate	VERB
fbem-27649	40	12	the	the	DET
fbem-27649	40	13	use	use	NOUN
fbem-27649	40	14	of	of	ADP
fbem-27649	40	15	that	that	DET
fbem-27649	40	16	merchandise	merchandise	NOUN
fbem-27649	40	17	and	and	CCONJ
fbem-27649	40	18	derive	derive	VERB
fbem-27649	40	19	almost	almost	ADV
fbem-27649	40	20	all	all	PRON
fbem-27649	40	21	of	of	ADP
fbem-27649	40	22	the	the	DET
fbem-27649	40	23	economic	economic	ADJ
fbem-27649	40	24	benefits	benefit	NOUN
fbem-27649	40	25	from	from	ADP
fbem-27649	40	26	it	it	PRON
fbem-27649	40	27	.	.	PUNCT
fbem-27649	41	1	the	the	DET
fbem-27649	41	2	new	new	ADJ
fbem-27649	41	3	revenue	revenue	NOUN
fbem-27649	41	4	standard	standard	NOUN
fbem-27649	41	5	provides	provide	VERB
fbem-27649	41	6	precise	precise	ADJ
fbem-27649	41	7	guidance	guidance	NOUN
fbem-27649	41	8	on	on	ADP
fbem-27649	41	9	whether	whether	SCONJ
fbem-27649	41	10	revenue	revenue	NOUN
fbem-27649	41	11	recognition	recognition	NOUN
fbem-27649	41	12	applies	apply	VERB
fbem-27649	41	13	‘	'	PUNCT
fbem-27649	41	14	over	over	ADP
fbem-27649	41	15	a	a	DET
fbem-27649	41	16	period	period	NOUN
fbem-27649	41	17	of	of	ADP
fbem-27649	41	18	time	time	NOUN
fbem-27649	41	19	’	'	PUNCT
fbem-27649	41	20	or	or	CCONJ
fbem-27649	41	21	‘	'	PUNCT
fbem-27649	41	22	at	at	ADP
fbem-27649	41	23	a	a	DET
fbem-27649	41	24	point	point	NOUN
fbem-27649	41	25	in	in	ADP
fbem-27649	41	26	time	time	NOUN
fbem-27649	41	27	’	'	PUNCT
fbem-27649	41	28	and	and	CCONJ
fbem-27649	41	29	improves	improve	VERB
fbem-27649	41	30	the	the	DET
fbem-27649	41	31	comparability	comparability	NOUN
fbem-27649	41	32	of	of	ADP
fbem-27649	41	33	accounting	accounting	NOUN
fbem-27649	41	34	information	information	NOUN
fbem-27649	41	35	.	.	PUNCT
fbem-27649	42	1	the	the	DET
fbem-27649	42	2	old	old	ADJ
fbem-27649	42	3	revenue	revenue	NOUN
fbem-27649	42	4	standards	standard	NOUN
fbem-27649	42	5	classified	classify	VERB
fbem-27649	42	6	operations	operation	NOUN
fbem-27649	42	7	into	into	ADP
fbem-27649	42	8	four	four	NUM
fbem-27649	42	9	types	type	NOUN
fbem-27649	42	10	:	:	PUNCT
fbem-27649	42	11	revenue	revenue	NOUN
fbem-27649	42	12	from	from	ADP
fbem-27649	42	13	the	the	DET
fbem-27649	42	14	sale	sale	NOUN
fbem-27649	42	15	of	of	ADP
fbem-27649	42	16	goods	good	NOUN
fbem-27649	42	17	,	,	PUNCT
fbem-27649	42	18	revenue	revenue	NOUN
fbem-27649	42	19	from	from	ADP
fbem-27649	42	20	the	the	DET
fbem-27649	42	21	rendering	rendering	NOUN
fbem-27649	42	22	of	of	ADP
fbem-27649	42	23	services	service	NOUN
fbem-27649	42	24	,	,	PUNCT
fbem-27649	42	25	revenue	revenue	NOUN
fbem-27649	42	26	from	from	ADP
fbem-27649	42	27	the	the	DET
fbem-27649	42	28	transfer	transfer	NOUN
fbem-27649	42	29	of	of	ADP
fbem-27649	42	30	the	the	DET
fbem-27649	42	31	right	right	NOUN
fbem-27649	42	32	to	to	PART
fbem-27649	42	33	use	use	VERB
fbem-27649	42	34	assets	asset	NOUN
fbem-27649	42	35	,	,	PUNCT
fbem-27649	42	36	and	and	CCONJ
fbem-27649	42	37	revenue	revenue	NOUN
fbem-27649	42	38	from	from	ADP
fbem-27649	42	39	construction	construction	NOUN
fbem-27649	42	40	contracts	contract	NOUN
fbem-27649	42	41	,	,	PUNCT
fbem-27649	42	42	which	which	PRON
fbem-27649	42	43	are	be	AUX
fbem-27649	42	44	recognised	recognise	VERB
fbem-27649	42	45	separately	separately	ADV
fbem-27649	42	46	.	.	PUNCT
fbem-27649	43	1	in	in	ADP
fbem-27649	43	2	the	the	DET
fbem-27649	43	3	new	new	ADJ
fbem-27649	43	4	revenue	revenue	NOUN
fbem-27649	43	5	standard	standard	NOUN
fbem-27649	43	6	,	,	PUNCT
fbem-27649	43	7	a	a	DET
fbem-27649	43	8	major	major	ADJ
fbem-27649	43	9	change	change	NOUN
fbem-27649	43	10	has	have	AUX
fbem-27649	43	11	been	be	AUX
fbem-27649	43	12	made	make	VERB
fbem-27649	43	13	,	,	PUNCT
fbem-27649	43	14	which	which	PRON
fbem-27649	43	15	no	no	ADV
fbem-27649	43	16	longer	long	ADV
fbem-27649	43	17	divides	divide	VERB
fbem-27649	43	18	revenue	revenue	NOUN
fbem-27649	43	19	into	into	ADP
fbem-27649	43	20	types	type	NOUN
fbem-27649	43	21	,	,	PUNCT
fbem-27649	43	22	but	but	CCONJ
fbem-27649	43	23	specifies	specify	VERB
fbem-27649	43	24	a	a	DET
fbem-27649	43	25	model	model	NOUN
fbem-27649	43	26	for	for	ADP
fbem-27649	43	27	revenue	revenue	NOUN
fbem-27649	43	28	recognition	recognition	NOUN
fbem-27649	43	29	the	the	DET
fbem-27649	43	30	‘	'	PUNCT
fbem-27649	43	31	five	five	NUM
fbem-27649	43	32	-	-	PUNCT
fbem-27649	43	33	step	step	NOUN
fbem-27649	43	34	approach	approach	NOUN
fbem-27649	43	35	’	'	PUNCT
fbem-27649	43	36	,	,	PUNCT
fbem-27649	43	37	as	as	SCONJ
fbem-27649	43	38	shown	show	VERB
fbem-27649	43	39	in	in	ADP
fbem-27649	43	40	figure	figure	NOUN
fbem-27649	43	41	1	1	NUM
fbem-27649	43	42	.	.	PUNCT
fbem-27649	43	43	figure	figure	NOUN
fbem-27649	43	44	1	1	NUM
fbem-27649	43	45	.	.	PUNCT
fbem-27649	44	1	the	the	DET
fbem-27649	44	2	‘	'	PUNCT
fbem-27649	44	3	five	five	NUM
fbem-27649	44	4	-	-	PUNCT
fbem-27649	44	5	step	step	NOUN
fbem-27649	44	6	approach	approach	NOUN
fbem-27649	44	7	’	'	PUNCT
fbem-27649	44	8	of	of	ADP
fbem-27649	44	9	the	the	DET
fbem-27649	44	10	new	new	ADJ
fbem-27649	44	11	revenue	revenue	NOUN
fbem-27649	44	12	standard	standard	NOUN
fbem-27649	44	13	3	3	NUM
fbem-27649	44	14	.	.	PUNCT
fbem-27649	44	15	analysis	analysis	NOUN
fbem-27649	44	16	of	of	ADP
fbem-27649	44	17	the	the	DET
fbem-27649	44	18	current	current	ADJ
fbem-27649	44	19	situation	situation	NOUN
fbem-27649	44	20	of	of	ADP
fbem-27649	44	21	revenue	revenue	NOUN
fbem-27649	44	22	recognition	recognition	NOUN
fbem-27649	44	23	in	in	ADP
fbem-27649	44	24	china	china	PROPN
fbem-27649	44	25	's	's	PART
fbem-27649	44	26	online	online	ADJ
fbem-27649	44	27	game	game	NOUN
fbem-27649	44	28	industry	industry	NOUN
fbem-27649	44	29	3.1	3.1	NUM
fbem-27649	44	30	.	.	PUNCT
fbem-27649	44	31	development	development	NOUN
fbem-27649	44	32	and	and	CCONJ
fbem-27649	44	33	status	status	NOUN
fbem-27649	44	34	of	of	ADP
fbem-27649	44	35	online	online	ADJ
fbem-27649	44	36	game	game	NOUN
fbem-27649	44	37	industry	industry	NOUN
fbem-27649	44	38	from	from	ADP
fbem-27649	44	39	the	the	DET
fbem-27649	44	40	‘	'	PUNCT
fbem-27649	44	41	2020	2020	NUM
fbem-27649	44	42	china	china	PROPN
fbem-27649	44	43	game	game	NOUN
fbem-27649	44	44	industry	industry	NOUN
fbem-27649	44	45	report	report	NOUN
fbem-27649	44	46	’	'	PUNCT
fbem-27649	44	47	,	,	PUNCT
fbem-27649	44	48	we	we	PRON
fbem-27649	44	49	can	can	AUX
fbem-27649	44	50	see	see	VERB
fbem-27649	44	51	that	that	SCONJ
fbem-27649	44	52	in	in	ADP
fbem-27649	44	53	2020	2020	NUM
fbem-27649	44	54	,	,	PUNCT
fbem-27649	44	55	under	under	ADP
fbem-27649	44	56	the	the	DET
fbem-27649	44	57	guidance	guidance	NOUN
fbem-27649	44	58	of	of	ADP
fbem-27649	44	59	the	the	DET
fbem-27649	44	60	national	national	ADJ
fbem-27649	44	61	policy	policy	NOUN
fbem-27649	44	62	,	,	PUNCT
fbem-27649	44	63	the	the	DET
fbem-27649	44	64	development	development	NOUN
fbem-27649	44	65	of	of	ADP
fbem-27649	44	66	china	china	PROPN
fbem-27649	44	67	's	's	PART
fbem-27649	44	68	online	online	ADJ
fbem-27649	44	69	game	game	NOUN
fbem-27649	44	70	industry	industry	NOUN
fbem-27649	44	71	has	have	AUX
fbem-27649	44	72	gained	gain	VERB
fbem-27649	44	73	momentum	momentum	NOUN
fbem-27649	44	74	,	,	PUNCT
fbem-27649	44	75	with	with	ADP
fbem-27649	44	76	the	the	DET
fbem-27649	44	77	total	total	ADJ
fbem-27649	44	78	actual	actual	ADJ
fbem-27649	44	79	marketing	marketing	NOUN
fbem-27649	44	80	amounting	amount	VERB
fbem-27649	44	81	to	to	ADP
fbem-27649	44	82	278.687	278.687	NUM
fbem-27649	44	83	billion	billion	NUM
fbem-27649	44	84	yuan	yuan	NOUN
fbem-27649	44	85	,	,	PUNCT
fbem-27649	44	86	an	an	DET
fbem-27649	44	87	increase	increase	NOUN
fbem-27649	44	88	of	of	ADP
fbem-27649	44	89	47.81	47.81	NUM
fbem-27649	44	90	billion	billion	NUM
fbem-27649	44	91	yuan	yuan	NOUN
fbem-27649	44	92	in	in	ADP
fbem-27649	44	93	revenue	revenue	NOUN
fbem-27649	44	94	compared	compare	VERB
fbem-27649	44	95	with	with	ADP
fbem-27649	44	96	2019	2019	NUM
fbem-27649	44	97	,	,	PUNCT
fbem-27649	44	98	and	and	CCONJ
fbem-27649	44	99	the	the	DET
fbem-27649	44	100	scale	scale	NOUN
fbem-27649	44	101	of	of	ADP
fbem-27649	44	102	users	user	NOUN
fbem-27649	44	103	reaching	reach	VERB
fbem-27649	44	104	665	665	NUM
fbem-27649	44	105	million	million	NUM
fbem-27649	44	106	people	people	NOUN
fbem-27649	44	107	,	,	PUNCT
fbem-27649	44	108	a	a	DET
fbem-27649	44	109	year	year	NOUN
fbem-27649	44	110	-	-	PUNCT
fbem-27649	44	111	on	on	ADP
fbem-27649	44	112	-	-	PUNCT
fbem-27649	44	113	year	year	NOUN
fbem-27649	44	114	increase	increase	NOUN
fbem-27649	44	115	of	of	ADP
fbem-27649	44	116	3.7	3.7	NUM
fbem-27649	44	117	%	%	NOUN
fbem-27649	44	118	.	.	PUNCT
fbem-27649	45	1	china	china	PROPN
fbem-27649	45	2	's	's	PART
fbem-27649	45	3	online	online	ADJ
fbem-27649	45	4	game	game	NOUN
fbem-27649	45	5	industry	industry	NOUN
fbem-27649	45	6	maintains	maintain	VERB
fbem-27649	45	7	sustained	sustained	ADJ
fbem-27649	45	8	growth	growth	NOUN
fbem-27649	45	9	thanks	thank	NOUN
fbem-27649	45	10	to	to	ADP
fbem-27649	45	11	the	the	DET
fbem-27649	45	12	continuous	continuous	ADJ
fbem-27649	45	13	improvement	improvement	NOUN
fbem-27649	45	14	of	of	ADP
fbem-27649	45	15	the	the	DET
fbem-27649	45	16	ecological	ecological	ADJ
fbem-27649	45	17	environment	environment	NOUN
fbem-27649	45	18	of	of	ADP
fbem-27649	45	19	the	the	DET
fbem-27649	45	20	online	online	ADJ
fbem-27649	45	21	game	game	NOUN
fbem-27649	45	22	industry	industry	NOUN
fbem-27649	45	23	and	and	CCONJ
fbem-27649	45	24	the	the	DET
fbem-27649	45	25	good	good	ADJ
fbem-27649	45	26	policies	policy	NOUN
fbem-27649	45	27	provided	provide	VERB
fbem-27649	45	28	by	by	ADP
fbem-27649	45	29	the	the	DET
fbem-27649	45	30	state	state	NOUN
fbem-27649	45	31	,	,	PUNCT
fbem-27649	45	32	china	china	PROPN
fbem-27649	45	33	's	's	PART
fbem-27649	45	34	online	online	ADJ
fbem-27649	45	35	game	game	NOUN
fbem-27649	45	36	industry	industry	NOUN
fbem-27649	45	37	has	have	AUX
fbem-27649	45	38	always	always	ADV
fbem-27649	45	39	insisted	insist	VERB
fbem-27649	45	40	on	on	ADP
fbem-27649	45	41	the	the	DET
fbem-27649	45	42	combination	combination	NOUN
fbem-27649	45	43	of	of	ADP
fbem-27649	45	44	‘	'	PUNCT
fbem-27649	45	45	bringing	bring	VERB
fbem-27649	45	46	in	in	ADP
fbem-27649	45	47	’	'	PUNCT
fbem-27649	45	48	and	and	CCONJ
fbem-27649	45	49	‘	'	PUNCT
fbem-27649	45	50	going	go	VERB
fbem-27649	45	51	out	out	ADP
fbem-27649	45	52	’	'	PUNCT
fbem-27649	45	53	,	,	PUNCT
fbem-27649	45	54	which	which	PRON
fbem-27649	45	55	has	have	AUX
fbem-27649	45	56	made	make	VERB
fbem-27649	45	57	china	china	PROPN
fbem-27649	45	58	's	's	PART
fbem-27649	45	59	game	game	NOUN
fbem-27649	45	60	influence	influence	NOUN
fbem-27649	45	61	in	in	ADP
fbem-27649	45	62	the	the	DET
fbem-27649	45	63	world	world	NOUN
fbem-27649	45	64	is	be	AUX
fbem-27649	45	65	rising	rise	VERB
fbem-27649	45	66	.	.	PUNCT
fbem-27649	46	1	the	the	DET
fbem-27649	46	2	influence	influence	NOUN
fbem-27649	46	3	of	of	ADP
fbem-27649	46	4	china	china	PROPN
fbem-27649	46	5	's	's	PART
fbem-27649	46	6	games	game	NOUN
fbem-27649	46	7	in	in	ADP
fbem-27649	46	8	the	the	DET
fbem-27649	46	9	world	world	NOUN
fbem-27649	46	10	is	be	AUX
fbem-27649	46	11	constantly	constantly	ADV
fbem-27649	46	12	rising	rise	VERB
fbem-27649	46	13	.	.	PUNCT
fbem-27649	47	1	this	this	DET
fbem-27649	47	2	year	year	NOUN
fbem-27649	47	3	,	,	PUNCT
fbem-27649	47	4	some	some	DET
fbem-27649	47	5	domestic	domestic	ADJ
fbem-27649	47	6	games	game	NOUN
fbem-27649	47	7	have	have	AUX
fbem-27649	47	8	topped	top	VERB
fbem-27649	47	9	the	the	DET
fbem-27649	47	10	download	download	NOUN
fbem-27649	47	11	113	113	NUM
fbem-27649	47	12	list	list	NOUN
fbem-27649	47	13	or	or	CCONJ
fbem-27649	47	14	the	the	DET
fbem-27649	47	15	best	good	ADJ
fbem-27649	47	16	-	-	PUNCT
fbem-27649	47	17	seller	seller	NOUN
fbem-27649	47	18	list	list	NOUN
fbem-27649	47	19	in	in	ADP
fbem-27649	47	20	different	different	ADJ
fbem-27649	47	21	regions	region	NOUN
fbem-27649	47	22	of	of	ADP
fbem-27649	47	23	the	the	DET
fbem-27649	47	24	world	world	NOUN
fbem-27649	47	25	,	,	PUNCT
fbem-27649	47	26	and	and	CCONJ
fbem-27649	47	27	there	there	PRON
fbem-27649	47	28	are	be	VERB
fbem-27649	47	29	also	also	ADV
fbem-27649	47	30	masterpieces	masterpiece	NOUN
fbem-27649	47	31	that	that	PRON
fbem-27649	47	32	have	have	AUX
fbem-27649	47	33	won	win	VERB
fbem-27649	47	34	the	the	DET
fbem-27649	47	35	‘	'	PUNCT
fbem-27649	47	36	game	game	NOUN
fbem-27649	47	37	of	of	ADP
fbem-27649	47	38	the	the	DET
fbem-27649	47	39	year	year	NOUN
fbem-27649	47	40	honour	honour	NOUN
fbem-27649	47	41	of	of	ADP
fbem-27649	47	42	the	the	DET
fbem-27649	47	43	world	world	NOUN
fbem-27649	47	44	's	's	PART
fbem-27649	47	45	largest	large	ADJ
fbem-27649	47	46	mobile	mobile	ADJ
fbem-27649	47	47	application	application	NOUN
fbem-27649	47	48	platform	platform	NOUN
fbem-27649	47	49	’	'	PUNCT
fbem-27649	47	50	,	,	PUNCT
fbem-27649	47	51	and	and	CCONJ
fbem-27649	47	52	china	china	PROPN
fbem-27649	47	53	's	's	PART
fbem-27649	47	54	game	game	NOUN
fbem-27649	47	55	industry	industry	NOUN
fbem-27649	47	56	has	have	AUX
fbem-27649	47	57	gradually	gradually	ADV
fbem-27649	47	58	developed	develop	VERB
fbem-27649	47	59	in	in	ADP
fbem-27649	47	60	the	the	DET
fbem-27649	47	61	direction	direction	NOUN
fbem-27649	47	62	of	of	ADP
fbem-27649	47	63	high	high	ADJ
fbem-27649	47	64	quality	quality	NOUN
fbem-27649	47	65	,	,	PUNCT
fbem-27649	47	66	with	with	ADP
fbem-27649	47	67	more	more	ADJ
fbem-27649	47	68	highquality	highquality	NOUN
fbem-27649	47	69	and	and	CCONJ
fbem-27649	47	70	original	original	ADJ
fbem-27649	47	71	games	game	NOUN
fbem-27649	47	72	heading	head	VERB
fbem-27649	47	73	for	for	ADP
fbem-27649	47	74	the	the	DET
fbem-27649	47	75	world	world	NOUN
fbem-27649	47	76	stage	stage	NOUN
fbem-27649	47	77	.	.	PUNCT
fbem-27649	48	1	the	the	DET
fbem-27649	48	2	actual	actual	ADJ
fbem-27649	48	3	sales	sale	NOUN
fbem-27649	48	4	revenue	revenue	NOUN
fbem-27649	48	5	and	and	CCONJ
fbem-27649	48	6	growth	growth	NOUN
fbem-27649	48	7	rate	rate	NOUN
fbem-27649	48	8	of	of	ADP
fbem-27649	48	9	china	china	PROPN
fbem-27649	48	10	's	's	PART
fbem-27649	48	11	game	game	NOUN
fbem-27649	48	12	market	market	NOUN
fbem-27649	48	13	,	,	PUNCT
fbem-27649	48	14	the	the	DET
fbem-27649	48	15	actual	actual	ADJ
fbem-27649	48	16	sales	sale	NOUN
fbem-27649	48	17	revenue	revenue	NOUN
fbem-27649	48	18	of	of	ADP
fbem-27649	48	19	china	china	PROPN
fbem-27649	48	20	's	's	PART
fbem-27649	48	21	game	game	NOUN
fbem-27649	48	22	market	market	NOUN
fbem-27649	48	23	as	as	ADP
fbem-27649	48	24	a	a	DET
fbem-27649	48	25	whole	whole	ADJ
fbem-27649	48	26	presents	present	VERB
fbem-27649	48	27	a	a	DET
fbem-27649	48	28	rising	rise	VERB
fbem-27649	48	29	trend	trend	NOUN
fbem-27649	48	30	,	,	PUNCT
fbem-27649	48	31	and	and	CCONJ
fbem-27649	48	32	in	in	ADP
fbem-27649	48	33	the	the	DET
fbem-27649	48	34	past	past	ADJ
fbem-27649	48	35	five	five	NUM
fbem-27649	48	36	years	year	NOUN
fbem-27649	48	37	,	,	PUNCT
fbem-27649	48	38	the	the	DET
fbem-27649	48	39	growth	growth	NOUN
fbem-27649	48	40	rate	rate	NOUN
fbem-27649	48	41	of	of	ADP
fbem-27649	48	42	2017	2017	NUM
fbem-27649	48	43	reached	reach	VERB
fbem-27649	48	44	a	a	DET
fbem-27649	48	45	peak	peak	NOUN
fbem-27649	48	46	of	of	ADP
fbem-27649	48	47	23	23	NUM
fbem-27649	48	48	per	per	ADP
fbem-27649	48	49	cent	cent	NOUN
fbem-27649	48	50	,	,	PUNCT
fbem-27649	48	51	followed	follow	VERB
fbem-27649	48	52	by	by	ADP
fbem-27649	48	53	a	a	DET
fbem-27649	48	54	sharp	sharp	ADJ
fbem-27649	48	55	decline	decline	NOUN
fbem-27649	48	56	in	in	ADP
fbem-27649	48	57	2018	2018	NUM
fbem-27649	48	58	,	,	PUNCT
fbem-27649	48	59	while	while	SCONJ
fbem-27649	48	60	its	its	PRON
fbem-27649	48	61	slow	slow	ADJ
fbem-27649	48	62	rebound	rebound	NOUN
fbem-27649	48	63	is	be	AUX
fbem-27649	48	64	visible	visible	ADJ
fbem-27649	48	65	from	from	ADP
fbem-27649	48	66	2019	2019	NUM
fbem-27649	48	67	,	,	PUNCT
fbem-27649	48	68	and	and	CCONJ
fbem-27649	48	69	by	by	ADP
fbem-27649	48	70	2020	2020	NUM
fbem-27649	48	71	the	the	DET
fbem-27649	48	72	growth	growth	NOUN
fbem-27649	48	73	rate	rate	NOUN
fbem-27649	48	74	appeared	appear	VERB
fbem-27649	48	75	to	to	PART
fbem-27649	48	76	be	be	AUX
fbem-27649	48	77	a	a	DET
fbem-27649	48	78	significant	significant	ADJ
fbem-27649	48	79	increase	increase	NOUN
fbem-27649	48	80	.	.	PUNCT
fbem-27649	49	1	although	although	SCONJ
fbem-27649	49	2	the	the	DET
fbem-27649	49	3	growth	growth	NOUN
fbem-27649	49	4	rate	rate	NOUN
fbem-27649	49	5	has	have	VERB
fbem-27649	49	6	high	high	ADJ
fbem-27649	49	7	and	and	CCONJ
fbem-27649	49	8	low	low	ADJ
fbem-27649	49	9	,	,	PUNCT
fbem-27649	49	10	but	but	CCONJ
fbem-27649	49	11	the	the	DET
fbem-27649	49	12	overall	overall	ADJ
fbem-27649	49	13	revenue	revenue	NOUN
fbem-27649	49	14	shows	show	VERB
fbem-27649	49	15	growth	growth	NOUN
fbem-27649	49	16	,	,	PUNCT
fbem-27649	49	17	visible	visible	ADJ
fbem-27649	49	18	in	in	ADP
fbem-27649	49	19	china	china	PROPN
fbem-27649	49	20	's	's	PART
fbem-27649	49	21	game	game	NOUN
fbem-27649	49	22	industry	industry	NOUN
fbem-27649	49	23	revenue	revenue	NOUN
fbem-27649	49	24	overall	overall	ADV
fbem-27649	49	25	in	in	ADP
fbem-27649	49	26	the	the	DET
fbem-27649	49	27	rising	rise	VERB
fbem-27649	49	28	stage	stage	NOUN
fbem-27649	49	29	.	.	PUNCT
fbem-27649	50	1	3.2	3.2	NUM
fbem-27649	50	2	.	.	PUNCT
fbem-27649	50	3	operation	operation	NOUN
fbem-27649	50	4	modes	mode	NOUN
fbem-27649	50	5	of	of	ADP
fbem-27649	50	6	online	online	ADJ
fbem-27649	50	7	game	game	NOUN
fbem-27649	50	8	industry	industry	NOUN
fbem-27649	50	9	after	after	ADP
fbem-27649	50	10	the	the	DET
fbem-27649	50	11	continuous	continuous	ADJ
fbem-27649	50	12	development	development	NOUN
fbem-27649	50	13	in	in	ADP
fbem-27649	50	14	recent	recent	ADJ
fbem-27649	50	15	years	year	NOUN
fbem-27649	50	16	,	,	PUNCT
fbem-27649	50	17	the	the	DET
fbem-27649	50	18	online	online	ADJ
fbem-27649	50	19	game	game	NOUN
fbem-27649	50	20	industry	industry	NOUN
fbem-27649	50	21	has	have	AUX
fbem-27649	50	22	formed	form	VERB
fbem-27649	50	23	three	three	NUM
fbem-27649	50	24	mature	mature	ADJ
fbem-27649	50	25	operation	operation	NOUN
fbem-27649	50	26	modes	mode	NOUN
fbem-27649	50	27	:	:	PUNCT
fbem-27649	50	28	independent	independent	ADJ
fbem-27649	50	29	operation	operation	NOUN
fbem-27649	50	30	mode	mode	NOUN
fbem-27649	50	31	,	,	PUNCT
fbem-27649	50	32	joint	joint	ADJ
fbem-27649	50	33	operation	operation	NOUN
fbem-27649	50	34	mode	mode	NOUN
fbem-27649	50	35	,	,	PUNCT
fbem-27649	50	36	and	and	CCONJ
fbem-27649	50	37	authorised	authorise	VERB
fbem-27649	50	38	operation	operation	NOUN
fbem-27649	50	39	mode	mode	NOUN
fbem-27649	50	40	.	.	PUNCT
fbem-27649	51	1	it	it	PRON
fbem-27649	51	2	is	be	AUX
fbem-27649	51	3	not	not	PART
fbem-27649	51	4	necessary	necessary	ADJ
fbem-27649	51	5	to	to	PART
fbem-27649	51	6	choose	choose	VERB
fbem-27649	51	7	only	only	ADV
fbem-27649	51	8	one	one	NUM
fbem-27649	51	9	of	of	ADP
fbem-27649	51	10	these	these	DET
fbem-27649	51	11	three	three	NUM
fbem-27649	51	12	modes	mode	NOUN
fbem-27649	51	13	,	,	PUNCT
fbem-27649	51	14	therefore	therefore	ADV
fbem-27649	51	15	,	,	PUNCT
fbem-27649	51	16	online	online	ADJ
fbem-27649	51	17	game	game	NOUN
fbem-27649	51	18	enterprises	enterprise	NOUN
fbem-27649	51	19	usually	usually	ADV
fbem-27649	51	20	choose	choose	VERB
fbem-27649	51	21	multiple	multiple	ADJ
fbem-27649	51	22	operation	operation	NOUN
fbem-27649	51	23	modes	mode	NOUN
fbem-27649	51	24	according	accord	VERB
fbem-27649	51	25	to	to	ADP
fbem-27649	51	26	the	the	DET
fbem-27649	51	27	feedback	feedback	NOUN
fbem-27649	51	28	information	information	NOUN
fbem-27649	51	29	on	on	ADP
fbem-27649	51	30	the	the	DET
fbem-27649	51	31	actual	actual	ADJ
fbem-27649	51	32	gameplay	gameplay	NOUN
fbem-27649	51	33	,	,	PUNCT
fbem-27649	51	34	audience	audience	NOUN
fbem-27649	51	35	,	,	PUNCT
fbem-27649	51	36	development	development	NOUN
fbem-27649	51	37	trend	trend	NOUN
fbem-27649	51	38	and	and	CCONJ
fbem-27649	51	39	other	other	ADJ
fbem-27649	51	40	aspects	aspect	NOUN
fbem-27649	51	41	of	of	ADP
fbem-27649	51	42	an	an	DET
fbem-27649	51	43	online	online	ADJ
fbem-27649	51	44	game	game	NOUN
fbem-27649	51	45	in	in	ADP
fbem-27649	51	46	order	order	NOUN
fbem-27649	51	47	to	to	PART
fbem-27649	51	48	maximise	maximise	VERB
fbem-27649	51	49	the	the	DET
fbem-27649	51	50	benefits	benefit	NOUN
fbem-27649	51	51	of	of	ADP
fbem-27649	51	52	operation	operation	NOUN
fbem-27649	51	53	and	and	CCONJ
fbem-27649	51	54	achieve	achieve	VERB
fbem-27649	51	55	the	the	DET
fbem-27649	51	56	expected	expect	VERB
fbem-27649	51	57	profitability	profitability	NOUN
fbem-27649	51	58	goals	goal	NOUN
fbem-27649	51	59	.	.	PUNCT
fbem-27649	52	1	3.3	3.3	NUM
fbem-27649	52	2	.	.	PUNCT
fbem-27649	53	1	profit	profit	NOUN
fbem-27649	53	2	modes	mode	NOUN
fbem-27649	53	3	of	of	ADP
fbem-27649	53	4	online	online	ADJ
fbem-27649	53	5	game	game	NOUN
fbem-27649	53	6	industry	industry	NOUN
fbem-27649	53	7	revenue	revenue	NOUN
fbem-27649	53	8	in	in	ADP
fbem-27649	53	9	order	order	NOUN
fbem-27649	53	10	to	to	PART
fbem-27649	53	11	get	get	VERB
fbem-27649	53	12	a	a	DET
fbem-27649	53	13	better	well	ADJ
fbem-27649	53	14	or	or	CCONJ
fbem-27649	53	15	easier	easy	ADJ
fbem-27649	53	16	game	game	NOUN
fbem-27649	53	17	experience	experience	NOUN
fbem-27649	53	18	,	,	PUNCT
fbem-27649	53	19	some	some	DET
fbem-27649	53	20	online	online	ADJ
fbem-27649	53	21	game	game	NOUN
fbem-27649	53	22	players	player	NOUN
fbem-27649	53	23	achieve	achieve	VERB
fbem-27649	53	24	this	this	PRON
fbem-27649	53	25	by	by	ADP
fbem-27649	53	26	consuming	consume	VERB
fbem-27649	53	27	time	time	NOUN
fbem-27649	53	28	and	and	CCONJ
fbem-27649	53	29	props	prop	NOUN
fbem-27649	53	30	.	.	PUNCT
fbem-27649	54	1	therefore	therefore	ADV
fbem-27649	54	2	,	,	PUNCT
fbem-27649	54	3	the	the	DET
fbem-27649	54	4	following	follow	VERB
fbem-27649	54	5	profit	profit	NOUN
fbem-27649	54	6	channels	channel	NOUN
fbem-27649	54	7	mainly	mainly	ADV
fbem-27649	54	8	exist	exist	VERB
fbem-27649	54	9	in	in	ADP
fbem-27649	54	10	china	china	PROPN
fbem-27649	54	11	's	's	PART
fbem-27649	54	12	online	online	ADJ
fbem-27649	54	13	game	game	NOUN
fbem-27649	54	14	market	market	NOUN
fbem-27649	54	15	:	:	PUNCT
fbem-27649	54	16	selling	sell	VERB
fbem-27649	54	17	monthly	monthly	ADJ
fbem-27649	54	18	cards	card	NOUN
fbem-27649	54	19	or	or	CCONJ
fbem-27649	54	20	point	point	NOUN
fbem-27649	54	21	cards	card	NOUN
fbem-27649	54	22	,	,	PUNCT
fbem-27649	54	23	selling	sell	VERB
fbem-27649	54	24	game	game	NOUN
fbem-27649	54	25	props	prop	NOUN
fbem-27649	54	26	,	,	PUNCT
fbem-27649	54	27	game	game	NOUN
fbem-27649	54	28	currencies	currency	NOUN
fbem-27649	54	29	or	or	CCONJ
fbem-27649	54	30	in	in	ADP
fbem-27649	54	31	-	-	PUNCT
fbem-27649	54	32	game	game	NOUN
fbem-27649	54	33	resources	resource	NOUN
fbem-27649	54	34	,	,	PUNCT
fbem-27649	54	35	and	and	CCONJ
fbem-27649	54	36	paying	pay	VERB
fbem-27649	54	37	for	for	ADP
fbem-27649	54	38	downloads	download	NOUN
fbem-27649	54	39	,	,	PUNCT
fbem-27649	54	40	etc	etc	X
fbem-27649	54	41	.	.	X
fbem-27649	54	42	earlier	early	ADV
fbem-27649	54	43	,	,	PUNCT
fbem-27649	54	44	time	time	NOUN
fbem-27649	54	45	charges	charge	NOUN
fbem-27649	54	46	,	,	PUNCT
fbem-27649	54	47	point	point	NOUN
fbem-27649	54	48	cards	card	NOUN
fbem-27649	54	49	,	,	PUNCT
fbem-27649	54	50	and	and	CCONJ
fbem-27649	54	51	in	in	ADP
fbem-27649	54	52	-	-	PUNCT
fbem-27649	54	53	game	game	NOUN
fbem-27649	54	54	resources	resource	NOUN
fbem-27649	54	55	were	be	AUX
fbem-27649	54	56	used	use	VERB
fbem-27649	54	57	to	to	PART
fbem-27649	54	58	maximise	maximise	VERB
fbem-27649	54	59	the	the	DET
fbem-27649	54	60	profitability	profitability	NOUN
fbem-27649	54	61	of	of	ADP
fbem-27649	54	62	the	the	DET
fbem-27649	54	63	online	online	ADJ
fbem-27649	54	64	game	game	NOUN
fbem-27649	54	65	industry	industry	NOUN
fbem-27649	54	66	.	.	PUNCT
fbem-27649	55	1	in	in	ADP
fbem-27649	55	2	the	the	DET
fbem-27649	55	3	early	early	ADJ
fbem-27649	55	4	years	year	NOUN
fbem-27649	55	5	,	,	PUNCT
fbem-27649	55	6	time	time	NOUN
fbem-27649	55	7	charges	charge	NOUN
fbem-27649	55	8	and	and	CCONJ
fbem-27649	55	9	point	point	NOUN
fbem-27649	55	10	cards	card	NOUN
fbem-27649	55	11	were	be	AUX
fbem-27649	55	12	the	the	DET
fbem-27649	55	13	main	main	ADJ
fbem-27649	55	14	sources	source	NOUN
fbem-27649	55	15	of	of	ADP
fbem-27649	55	16	income	income	NOUN
fbem-27649	55	17	in	in	ADP
fbem-27649	55	18	the	the	DET
fbem-27649	55	19	online	online	ADJ
fbem-27649	55	20	game	game	NOUN
fbem-27649	55	21	industry	industry	NOUN
fbem-27649	55	22	,	,	PUNCT
fbem-27649	55	23	but	but	CCONJ
fbem-27649	55	24	with	with	ADP
fbem-27649	55	25	the	the	DET
fbem-27649	55	26	continuous	continuous	ADJ
fbem-27649	55	27	development	development	NOUN
fbem-27649	55	28	of	of	ADP
fbem-27649	55	29	society	society	NOUN
fbem-27649	55	30	and	and	CCONJ
fbem-27649	55	31	the	the	DET
fbem-27649	55	32	online	online	ADJ
fbem-27649	55	33	game	game	NOUN
fbem-27649	55	34	industry	industry	NOUN
fbem-27649	55	35	,	,	PUNCT
fbem-27649	55	36	game	game	NOUN
fbem-27649	55	37	operators	operator	NOUN
fbem-27649	55	38	have	have	AUX
fbem-27649	55	39	been	be	AUX
fbem-27649	55	40	gradually	gradually	ADV
fbem-27649	55	41	eliminating	eliminate	VERB
fbem-27649	55	42	profit	profit	NOUN
fbem-27649	55	43	models	model	NOUN
fbem-27649	55	44	such	such	ADJ
fbem-27649	55	45	as	as	ADP
fbem-27649	55	46	point	point	NOUN
fbem-27649	55	47	cards	card	NOUN
fbem-27649	55	48	and	and	CCONJ
fbem-27649	55	49	monthly	monthly	ADJ
fbem-27649	55	50	cards	card	NOUN
fbem-27649	55	51	in	in	ADP
fbem-27649	55	52	order	order	NOUN
fbem-27649	55	53	to	to	PART
fbem-27649	55	54	attract	attract	VERB
fbem-27649	55	55	players	player	NOUN
fbem-27649	55	56	and	and	CCONJ
fbem-27649	55	57	increase	increase	VERB
fbem-27649	55	58	their	their	PRON
fbem-27649	55	59	online	online	ADJ
fbem-27649	55	60	time	time	NOUN
fbem-27649	55	61	.	.	PUNCT
fbem-27649	56	1	currently	currently	ADV
fbem-27649	56	2	,	,	PUNCT
fbem-27649	56	3	the	the	DET
fbem-27649	56	4	most	most	ADV
fbem-27649	56	5	common	common	ADJ
fbem-27649	56	6	is	be	AUX
fbem-27649	56	7	the	the	DET
fbem-27649	56	8	sale	sale	NOUN
fbem-27649	56	9	of	of	ADP
fbem-27649	56	10	game	game	NOUN
fbem-27649	56	11	props	prop	NOUN
fbem-27649	56	12	,	,	PUNCT
fbem-27649	56	13	game	game	NOUN
fbem-27649	56	14	currency	currency	NOUN
fbem-27649	56	15	or	or	CCONJ
fbem-27649	56	16	ingame	ingame	NOUN
fbem-27649	56	17	resources	resource	NOUN
fbem-27649	56	18	.	.	PUNCT
fbem-27649	57	1	if	if	SCONJ
fbem-27649	57	2	online	online	ADJ
fbem-27649	57	3	gamers	gamer	NOUN
fbem-27649	57	4	expect	expect	VERB
fbem-27649	57	5	to	to	PART
fbem-27649	57	6	have	have	VERB
fbem-27649	57	7	a	a	DET
fbem-27649	57	8	better	well	ADJ
fbem-27649	57	9	gaming	gaming	NOUN
fbem-27649	57	10	experience	experience	NOUN
fbem-27649	57	11	in	in	ADP
fbem-27649	57	12	the	the	DET
fbem-27649	57	13	game	game	NOUN
fbem-27649	57	14	or	or	CCONJ
fbem-27649	57	15	have	have	VERB
fbem-27649	57	16	stronger	strong	ADJ
fbem-27649	57	17	weapons	weapon	NOUN
fbem-27649	57	18	or	or	CCONJ
fbem-27649	57	19	more	more	ADV
fbem-27649	57	20	powerful	powerful	ADJ
fbem-27649	57	21	characters	character	NOUN
fbem-27649	57	22	,	,	PUNCT
fbem-27649	57	23	etc	etc	X
fbem-27649	57	24	.	.	X
fbem-27649	57	25	,	,	PUNCT
fbem-27649	57	26	gamers	gamer	NOUN
fbem-27649	57	27	usually	usually	ADV
fbem-27649	57	28	buy	buy	VERB
fbem-27649	57	29	game	game	NOUN
fbem-27649	57	30	point	point	NOUN
fbem-27649	57	31	cards	card	NOUN
fbem-27649	57	32	to	to	PART
fbem-27649	57	33	exchange	exchange	VERB
fbem-27649	57	34	for	for	ADP
fbem-27649	57	35	the	the	DET
fbem-27649	57	36	required	require	VERB
fbem-27649	57	37	items	item	NOUN
fbem-27649	57	38	,	,	PUNCT
fbem-27649	57	39	or	or	CCONJ
fbem-27649	57	40	use	use	VERB
fbem-27649	57	41	wechat	wechat	NOUN
fbem-27649	57	42	pay	pay	NOUN
fbem-27649	57	43	and	and	CCONJ
fbem-27649	57	44	alipay	alipay	PROPN
fbem-27649	57	45	payment	payment	NOUN
fbem-27649	57	46	to	to	PART
fbem-27649	57	47	buy	buy	VERB
fbem-27649	57	48	the	the	DET
fbem-27649	57	49	required	require	VERB
fbem-27649	57	50	items	item	NOUN
fbem-27649	57	51	directly	directly	ADV
fbem-27649	57	52	.	.	PUNCT
fbem-27649	58	1	4	4	X
fbem-27649	58	2	.	.	NUM
fbem-27649	58	3	problems	problem	NOUN
fbem-27649	58	4	and	and	CCONJ
fbem-27649	58	5	analyses	analysis	NOUN
fbem-27649	58	6	of	of	ADP
fbem-27649	58	7	revenue	revenue	NOUN
fbem-27649	58	8	recognition	recognition	NOUN
fbem-27649	58	9	in	in	ADP
fbem-27649	58	10	the	the	DET
fbem-27649	58	11	online	online	ADJ
fbem-27649	58	12	game	game	NOUN
fbem-27649	58	13	industry	industry	NOUN
fbem-27649	58	14	4.1	4.1	NUM
fbem-27649	58	15	.	.	PUNCT
fbem-27649	59	1	problems	problem	NOUN
fbem-27649	59	2	of	of	ADP
fbem-27649	59	3	revenue	revenue	NOUN
fbem-27649	59	4	recognition	recognition	NOUN
fbem-27649	59	5	in	in	ADP
fbem-27649	59	6	the	the	DET
fbem-27649	59	7	online	online	ADJ
fbem-27649	59	8	game	game	NOUN
fbem-27649	59	9	industry	industry	NOUN
fbem-27649	59	10	4.1.1	4.1.1	X
fbem-27649	59	11	.	.	PUNCT
fbem-27649	59	12	difficult	difficult	ADJ
fbem-27649	59	13	to	to	PART
fbem-27649	59	14	clarify	clarify	VERB
fbem-27649	59	15	the	the	DET
fbem-27649	59	16	point	point	NOUN
fbem-27649	59	17	of	of	ADP
fbem-27649	59	18	time	time	NOUN
fbem-27649	59	19	of	of	ADP
fbem-27649	59	20	revenue	revenue	NOUN
fbem-27649	59	21	recognition	recognition	NOUN
fbem-27649	59	22	in	in	ADP
fbem-27649	59	23	online	online	ADJ
fbem-27649	59	24	games	game	NOUN
fbem-27649	59	25	,	,	PUNCT
fbem-27649	59	26	usually	usually	ADV
fbem-27649	59	27	the	the	DET
fbem-27649	59	28	game	game	NOUN
fbem-27649	59	29	company	company	NOUN
fbem-27649	59	30	relies	rely	VERB
fbem-27649	59	31	on	on	ADP
fbem-27649	59	32	players	player	NOUN
fbem-27649	59	33	to	to	PART
fbem-27649	59	34	buy	buy	VERB
fbem-27649	59	35	virtual	virtual	ADJ
fbem-27649	59	36	currency	currency	NOUN
fbem-27649	59	37	and	and	CCONJ
fbem-27649	59	38	buy	buy	VERB
fbem-27649	59	39	virtual	virtual	ADJ
fbem-27649	59	40	props	prop	NOUN
fbem-27649	59	41	to	to	PART
fbem-27649	59	42	obtain	obtain	VERB
fbem-27649	59	43	revenue	revenue	NOUN
fbem-27649	59	44	,	,	PUNCT
fbem-27649	59	45	online	online	ADJ
fbem-27649	59	46	game	game	NOUN
fbem-27649	59	47	companies	company	NOUN
fbem-27649	59	48	have	have	VERB
fbem-27649	59	49	different	different	ADJ
fbem-27649	59	50	choices	choice	NOUN
fbem-27649	59	51	for	for	ADP
fbem-27649	59	52	this	this	DET
fbem-27649	59	53	point	point	NOUN
fbem-27649	59	54	in	in	ADP
fbem-27649	59	55	time	time	NOUN
fbem-27649	59	56	,	,	PUNCT
fbem-27649	59	57	some	some	DET
fbem-27649	59	58	companies	company	NOUN
fbem-27649	59	59	in	in	ADP
fbem-27649	59	60	the	the	DET
fbem-27649	59	61	players	player	NOUN
fbem-27649	59	62	use	use	VERB
fbem-27649	59	63	virtual	virtual	ADJ
fbem-27649	59	64	currency	currency	NOUN
fbem-27649	59	65	to	to	PART
fbem-27649	59	66	buy	buy	VERB
fbem-27649	59	67	virtual	virtual	ADJ
fbem-27649	59	68	props	prop	NOUN
fbem-27649	59	69	after	after	ADP
fbem-27649	59	70	the	the	DET
fbem-27649	59	71	recognition	recognition	NOUN
fbem-27649	59	72	of	of	ADP
fbem-27649	59	73	revenue	revenue	NOUN
fbem-27649	59	74	,	,	PUNCT
fbem-27649	59	75	for	for	ADP
fbem-27649	59	76	example	example	NOUN
fbem-27649	59	77	,	,	PUNCT
fbem-27649	59	78	sanqihou	sanqihou	PROPN
fbem-27649	59	79	entertainment	entertainment	NOUN
fbem-27649	59	80	and	and	CCONJ
fbem-27649	59	81	kaiying	kaiying	NOUN
fbem-27649	59	82	network	network	NOUN
fbem-27649	59	83	,	,	PUNCT
fbem-27649	59	84	there	there	PRON
fbem-27649	59	85	are	be	VERB
fbem-27649	59	86	game	game	NOUN
fbem-27649	59	87	companies	company	NOUN
fbem-27649	59	88	in	in	ADP
fbem-27649	59	89	the	the	DET
fbem-27649	59	90	players	player	NOUN
fbem-27649	59	91	use	use	VERB
fbem-27649	59	92	the	the	DET
fbem-27649	59	93	currency	currency	NOUN
fbem-27649	59	94	to	to	PART
fbem-27649	59	95	buy	buy	VERB
fbem-27649	59	96	props	prop	NOUN
fbem-27649	59	97	after	after	ADP
fbem-27649	59	98	the	the	DET
fbem-27649	59	99	use	use	NOUN
fbem-27649	59	100	of	of	ADP
fbem-27649	59	101	a	a	DET
fbem-27649	59	102	certain	certain	ADJ
fbem-27649	59	103	period	period	NOUN
fbem-27649	59	104	of	of	ADP
fbem-27649	59	105	deferred	deferred	ADJ
fbem-27649	59	106	revenue	revenue	NOUN
fbem-27649	59	107	,	,	PUNCT
fbem-27649	59	108	such	such	ADJ
fbem-27649	59	109	as	as	ADP
fbem-27649	59	110	tencent	tencent	NOUN
fbem-27649	59	111	,	,	PUNCT
fbem-27649	59	112	perfect	perfect	ADJ
fbem-27649	59	113	world	world	NOUN
fbem-27649	59	114	and	and	CCONJ
fbem-27649	59	115	netease	netease	PROPN
fbem-27649	59	116	.	.	PUNCT
fbem-27649	60	1	this	this	DET
fbem-27649	60	2	different	different	ADJ
fbem-27649	60	3	point	point	NOUN
fbem-27649	60	4	in	in	ADP
fbem-27649	60	5	time	time	NOUN
fbem-27649	60	6	to	to	PART
fbem-27649	60	7	confirm	confirm	VERB
fbem-27649	60	8	the	the	DET
fbem-27649	60	9	way	way	NOUN
fbem-27649	60	10	,	,	PUNCT
fbem-27649	60	11	so	so	SCONJ
fbem-27649	60	12	that	that	SCONJ
fbem-27649	60	13	the	the	DET
fbem-27649	60	14	online	online	ADJ
fbem-27649	60	15	game	game	NOUN
fbem-27649	60	16	industry	industry	NOUN
fbem-27649	60	17	is	be	AUX
fbem-27649	60	18	not	not	PART
fbem-27649	60	19	enough	enough	ADJ
fbem-27649	60	20	norms	norm	NOUN
fbem-27649	60	21	,	,	PUNCT
fbem-27649	60	22	the	the	DET
fbem-27649	60	23	industry	industry	NOUN
fbem-27649	60	24	is	be	AUX
fbem-27649	60	25	difficult	difficult	ADJ
fbem-27649	60	26	to	to	PART
fbem-27649	60	27	compare	compare	VERB
fbem-27649	60	28	,	,	PUNCT
fbem-27649	60	29	can	can	AUX
fbem-27649	60	30	not	not	PART
fbem-27649	60	31	reflect	reflect	VERB
fbem-27649	60	32	the	the	DET
fbem-27649	60	33	characteristics	characteristic	NOUN
fbem-27649	60	34	of	of	ADP
fbem-27649	60	35	the	the	DET
fbem-27649	60	36	online	online	ADJ
fbem-27649	60	37	game	game	NOUN
fbem-27649	60	38	industry	industry	NOUN
fbem-27649	60	39	,	,	PUNCT
fbem-27649	60	40	for	for	ADP
fbem-27649	60	41	the	the	DET
fbem-27649	60	42	judgement	judgement	NOUN
fbem-27649	60	43	of	of	ADP
fbem-27649	60	44	the	the	DET
fbem-27649	60	45	point	point	NOUN
fbem-27649	60	46	of	of	ADP
fbem-27649	60	47	time	time	NOUN
fbem-27649	60	48	of	of	ADP
fbem-27649	60	49	revenue	revenue	NOUN
fbem-27649	60	50	recognition	recognition	NOUN
fbem-27649	60	51	,	,	PUNCT
fbem-27649	60	52	the	the	DET
fbem-27649	60	53	existence	existence	NOUN
fbem-27649	60	54	of	of	ADP
fbem-27649	60	55	each	each	DET
fbem-27649	60	56	company	company	NOUN
fbem-27649	60	57	is	be	AUX
fbem-27649	60	58	more	more	ADV
fbem-27649	60	59	subjective	subjective	ADJ
fbem-27649	60	60	,	,	PUNCT
fbem-27649	60	61	the	the	DET
fbem-27649	60	62	authenticity	authenticity	NOUN
fbem-27649	60	63	of	of	ADP
fbem-27649	60	64	the	the	DET
fbem-27649	60	65	accounting	accounting	NOUN
fbem-27649	60	66	information	information	NOUN
fbem-27649	60	67	to	to	PART
fbem-27649	60	68	be	be	AUX
fbem-27649	60	69	verified	verify	VERB
fbem-27649	60	70	.	.	PUNCT
fbem-27649	61	1	the	the	DET
fbem-27649	61	2	profit	profit	NOUN
fbem-27649	61	3	model	model	NOUN
fbem-27649	61	4	of	of	ADP
fbem-27649	61	5	internet	internet	NOUN
fbem-27649	61	6	game	game	NOUN
fbem-27649	61	7	enterprises	enterprise	NOUN
fbem-27649	61	8	mainly	mainly	ADV
fbem-27649	61	9	includes	include	VERB
fbem-27649	61	10	:	:	PUNCT
fbem-27649	61	11	charging	charge	VERB
fbem-27649	61	12	for	for	ADP
fbem-27649	61	13	package	package	NOUN
fbem-27649	61	14	time	time	NOUN
fbem-27649	61	15	,	,	PUNCT
fbem-27649	61	16	charging	charge	VERB
fbem-27649	61	17	for	for	ADP
fbem-27649	61	18	time	time	NOUN
fbem-27649	61	19	duration	duration	NOUN
fbem-27649	61	20	,	,	PUNCT
fbem-27649	61	21	charging	charge	VERB
fbem-27649	61	22	for	for	ADP
fbem-27649	61	23	virtual	virtual	ADJ
fbem-27649	61	24	items	item	NOUN
fbem-27649	61	25	,	,	PUNCT
fbem-27649	61	26	built	build	VERB
fbem-27649	61	27	-	-	PUNCT
fbem-27649	61	28	in	in	ADP
fbem-27649	61	29	advertisement	advertisement	NOUN
fbem-27649	61	30	and	and	CCONJ
fbem-27649	61	31	membership	membership	NOUN
fbem-27649	61	32	charging	charge	VERB
fbem-27649	61	33	mode	mode	NOUN
fbem-27649	61	34	.	.	PUNCT
fbem-27649	62	1	at	at	ADP
fbem-27649	62	2	present	present	ADJ
fbem-27649	62	3	,	,	PUNCT
fbem-27649	62	4	the	the	DET
fbem-27649	62	5	mainstream	mainstream	NOUN
fbem-27649	62	6	revenue	revenue	NOUN
fbem-27649	62	7	model	model	NOUN
fbem-27649	62	8	of	of	ADP
fbem-27649	62	9	the	the	DET
fbem-27649	62	10	domestic	domestic	ADJ
fbem-27649	62	11	internet	internet	NOUN
fbem-27649	62	12	game	game	NOUN
fbem-27649	62	13	enterprises	enterprise	NOUN
fbem-27649	62	14	is	be	AUX
fbem-27649	62	15	to	to	PART
fbem-27649	62	16	sell	sell	VERB
fbem-27649	62	17	virtual	virtual	ADJ
fbem-27649	62	18	goods	good	NOUN
fbem-27649	62	19	through	through	ADP
fbem-27649	62	20	the	the	DET
fbem-27649	62	21	profit	profit	NOUN
fbem-27649	62	22	mode	mode	NOUN
fbem-27649	62	23	,	,	PUNCT
fbem-27649	62	24	and	and	CCONJ
fbem-27649	62	25	the	the	DET
fbem-27649	62	26	price	price	NOUN
fbem-27649	62	27	of	of	ADP
fbem-27649	62	28	virtual	virtual	ADJ
fbem-27649	62	29	goods	good	NOUN
fbem-27649	62	30	is	be	AUX
fbem-27649	62	31	difficult	difficult	ADJ
fbem-27649	62	32	to	to	PART
fbem-27649	62	33	confirm	confirm	VERB
fbem-27649	62	34	,	,	PUNCT
fbem-27649	62	35	and	and	CCONJ
fbem-27649	62	36	the	the	DET
fbem-27649	62	37	use	use	NOUN
fbem-27649	62	38	cycle	cycle	NOUN
fbem-27649	62	39	of	of	ADP
fbem-27649	62	40	different	different	ADJ
fbem-27649	62	41	virtual	virtual	ADJ
fbem-27649	62	42	goods	good	NOUN
fbem-27649	62	43	is	be	AUX
fbem-27649	62	44	not	not	PART
fbem-27649	62	45	the	the	DET
fbem-27649	62	46	same	same	ADJ
fbem-27649	62	47	.	.	PUNCT
fbem-27649	63	1	in	in	ADP
fbem-27649	63	2	addition	addition	NOUN
fbem-27649	63	3	,	,	PUNCT
fbem-27649	63	4	the	the	DET
fbem-27649	63	5	consumption	consumption	NOUN
fbem-27649	63	6	of	of	ADP
fbem-27649	63	7	online	online	ADJ
fbem-27649	63	8	game	game	NOUN
fbem-27649	63	9	products	product	NOUN
fbem-27649	63	10	is	be	AUX
fbem-27649	63	11	uninterrupted	uninterrupted	ADJ
fbem-27649	63	12	and	and	CCONJ
fbem-27649	63	13	uneven	uneven	ADJ
fbem-27649	63	14	24	24	NUM
fbem-27649	63	15	hours	hour	NOUN
fbem-27649	63	16	a	a	DET
fbem-27649	63	17	day	day	NOUN
fbem-27649	63	18	,	,	PUNCT
fbem-27649	63	19	and	and	CCONJ
fbem-27649	63	20	there	there	PRON
fbem-27649	63	21	is	be	VERB
fbem-27649	63	22	no	no	DET
fbem-27649	63	23	specific	specific	ADJ
fbem-27649	63	24	survival	survival	NOUN
fbem-27649	63	25	time	time	NOUN
fbem-27649	63	26	for	for	ADP
fbem-27649	63	27	the	the	DET
fbem-27649	63	28	products	product	NOUN
fbem-27649	63	29	,	,	PUNCT
fbem-27649	63	30	and	and	CCONJ
fbem-27649	63	31	many	many	ADJ
fbem-27649	63	32	props	prop	NOUN
fbem-27649	63	33	can	can	AUX
fbem-27649	63	34	be	be	AUX
fbem-27649	63	35	used	use	VERB
fbem-27649	63	36	at	at	ADP
fbem-27649	63	37	any	any	DET
fbem-27649	63	38	time	time	NOUN
fbem-27649	63	39	in	in	ADP
fbem-27649	63	40	the	the	DET
fbem-27649	63	41	game	game	NOUN
fbem-27649	63	42	.	.	PUNCT
fbem-27649	64	1	sometimes	sometimes	ADV
fbem-27649	64	2	game	game	NOUN
fbem-27649	64	3	operators	operator	NOUN
fbem-27649	64	4	launch	launch	VERB
fbem-27649	64	5	a	a	DET
fbem-27649	64	6	variety	variety	NOUN
fbem-27649	64	7	of	of	ADP
fbem-27649	64	8	promotional	promotional	ADJ
fbem-27649	64	9	activities	activity	NOUN
fbem-27649	64	10	at	at	ADP
fbem-27649	64	11	certain	certain	ADJ
fbem-27649	64	12	times	time	NOUN
fbem-27649	64	13	of	of	ADP
fbem-27649	64	14	the	the	DET
fbem-27649	64	15	day	day	NOUN
fbem-27649	64	16	,	,	PUNCT
fbem-27649	64	17	often	often	ADV
fbem-27649	64	18	making	make	VERB
fbem-27649	64	19	it	it	PRON
fbem-27649	64	20	difficult	difficult	ADJ
fbem-27649	64	21	to	to	PART
fbem-27649	64	22	match	match	VERB
fbem-27649	64	23	revenues	revenue	NOUN
fbem-27649	64	24	with	with	ADP
fbem-27649	64	25	cash	cash	NOUN
fbem-27649	64	26	flow	flow	NOUN
fbem-27649	64	27	and	and	CCONJ
fbem-27649	64	28	causing	cause	VERB
fbem-27649	64	29	measurement	measurement	NOUN
fbem-27649	64	30	problems	problem	NOUN
fbem-27649	64	31	in	in	ADP
fbem-27649	64	32	the	the	DET
fbem-27649	64	33	amount	amount	NOUN
fbem-27649	64	34	of	of	ADP
fbem-27649	64	35	discounting	discount	VERB
fbem-27649	64	36	.	.	PUNCT
fbem-27649	65	1	4.1.2	4.1.2	X
fbem-27649	65	2	.	.	PUNCT
fbem-27649	65	3	internet	internet	NOUN
fbem-27649	65	4	transactions	transaction	NOUN
fbem-27649	65	5	are	be	AUX
fbem-27649	65	6	more	more	ADV
fbem-27649	65	7	complex	complex	ADJ
fbem-27649	65	8	compared	compare	VERB
fbem-27649	65	9	with	with	ADP
fbem-27649	65	10	traditional	traditional	ADJ
fbem-27649	65	11	industries	industry	NOUN
fbem-27649	65	12	,	,	PUNCT
fbem-27649	65	13	the	the	DET
fbem-27649	65	14	transactions	transaction	NOUN
fbem-27649	65	15	of	of	ADP
fbem-27649	65	16	online	online	ADJ
fbem-27649	65	17	game	game	NOUN
fbem-27649	65	18	enterprises	enterprise	NOUN
fbem-27649	65	19	have	have	VERB
fbem-27649	65	20	certain	certain	ADJ
fbem-27649	65	21	complexity	complexity	NOUN
fbem-27649	65	22	and	and	CCONJ
fbem-27649	65	23	uniqueness	uniqueness	NOUN
fbem-27649	65	24	.	.	PUNCT
fbem-27649	66	1	the	the	DET
fbem-27649	66	2	biggest	big	ADJ
fbem-27649	66	3	difference	difference	NOUN
fbem-27649	66	4	between	between	ADP
fbem-27649	66	5	online	online	ADJ
fbem-27649	66	6	game	game	NOUN
fbem-27649	66	7	enterprises	enterprise	NOUN
fbem-27649	66	8	and	and	CCONJ
fbem-27649	66	9	traditional	traditional	ADJ
fbem-27649	66	10	enterprises	enterprise	NOUN
fbem-27649	66	11	is	be	AUX
fbem-27649	66	12	that	that	SCONJ
fbem-27649	66	13	the	the	DET
fbem-27649	66	14	main	main	ADJ
fbem-27649	66	15	commodities	commodity	NOUN
fbem-27649	66	16	sold	sell	VERB
fbem-27649	66	17	by	by	ADP
fbem-27649	66	18	online	online	ADJ
fbem-27649	66	19	game	game	NOUN
fbem-27649	66	20	enterprises	enterprise	NOUN
fbem-27649	66	21	are	be	AUX
fbem-27649	66	22	virtual	virtual	ADJ
fbem-27649	66	23	and	and	CCONJ
fbem-27649	66	24	without	without	ADP
fbem-27649	66	25	entity	entity	NOUN
fbem-27649	66	26	.	.	PUNCT
fbem-27649	67	1	the	the	DET
fbem-27649	67	2	virtual	virtual	ADJ
fbem-27649	67	3	props	prop	NOUN
fbem-27649	67	4	sold	sell	VERB
fbem-27649	67	5	in	in	ADP
fbem-27649	67	6	online	online	ADJ
fbem-27649	67	7	games	game	NOUN
fbem-27649	67	8	carry	carry	VERB
fbem-27649	67	9	the	the	DET
fbem-27649	67	10	performance	performance	NOUN
fbem-27649	67	11	obligations	obligation	NOUN
fbem-27649	67	12	of	of	ADP
fbem-27649	67	13	online	online	ADJ
fbem-27649	67	14	game	game	NOUN
fbem-27649	67	15	enterprises	enterprise	NOUN
fbem-27649	67	16	for	for	ADP
fbem-27649	67	17	players	player	NOUN
fbem-27649	67	18	,	,	PUNCT
fbem-27649	67	19	which	which	PRON
fbem-27649	67	20	can	can	AUX
fbem-27649	67	21	be	be	AUX
fbem-27649	67	22	regarded	regard	VERB
fbem-27649	67	23	as	as	ADP
fbem-27649	67	24	a	a	DET
fbem-27649	67	25	kind	kind	NOUN
fbem-27649	67	26	of	of	ADP
fbem-27649	67	27	liability	liability	NOUN
fbem-27649	67	28	of	of	ADP
fbem-27649	67	29	online	online	ADJ
fbem-27649	67	30	game	game	NOUN
fbem-27649	67	31	enterprises	enterprise	NOUN
fbem-27649	67	32	.	.	PUNCT
fbem-27649	68	1	in	in	ADP
fbem-27649	68	2	the	the	DET
fbem-27649	68	3	specific	specific	ADJ
fbem-27649	68	4	transaction	transaction	NOUN
fbem-27649	68	5	process	process	NOUN
fbem-27649	68	6	,	,	PUNCT
fbem-27649	68	7	players	player	NOUN
fbem-27649	68	8	need	need	VERB
fbem-27649	68	9	to	to	PART
fbem-27649	68	10	exchange	exchange	VERB
fbem-27649	68	11	cash	cash	NOUN
fbem-27649	68	12	for	for	ADP
fbem-27649	68	13	virtual	virtual	ADJ
fbem-27649	68	14	currency	currency	NOUN
fbem-27649	68	15	first	first	ADV
fbem-27649	68	16	,	,	PUNCT
fbem-27649	68	17	and	and	CCONJ
fbem-27649	68	18	then	then	ADV
fbem-27649	68	19	through	through	ADP
fbem-27649	68	20	the	the	DET
fbem-27649	68	21	virtual	virtual	ADJ
fbem-27649	68	22	currency	currency	NOUN
fbem-27649	68	23	to	to	PART
fbem-27649	68	24	exchange	exchange	VERB
fbem-27649	68	25	virtual	virtual	ADJ
fbem-27649	68	26	props	prop	NOUN
fbem-27649	68	27	,	,	PUNCT
fbem-27649	68	28	which	which	PRON
fbem-27649	68	29	makes	make	VERB
fbem-27649	68	30	the	the	DET
fbem-27649	68	31	transaction	transaction	NOUN
fbem-27649	68	32	of	of	ADP
fbem-27649	68	33	online	online	ADJ
fbem-27649	68	34	game	game	NOUN
fbem-27649	68	35	enterprises	enterprise	NOUN
fbem-27649	68	36	become	become	VERB
fbem-27649	68	37	more	more	ADV
fbem-27649	68	38	complicated	complicated	ADJ
fbem-27649	68	39	.	.	PUNCT
fbem-27649	69	1	from	from	ADP
fbem-27649	69	2	the	the	DET
fbem-27649	69	3	above	above	ADJ
fbem-27649	69	4	analysis	analysis	NOUN
fbem-27649	69	5	,	,	PUNCT
fbem-27649	69	6	it	it	PRON
fbem-27649	69	7	can	can	AUX
fbem-27649	69	8	be	be	AUX
fbem-27649	69	9	seen	see	VERB
fbem-27649	69	10	that	that	SCONJ
fbem-27649	69	11	online	online	ADJ
fbem-27649	69	12	game	game	NOUN
fbem-27649	69	13	enterprises	enterprise	NOUN
fbem-27649	69	14	can	can	AUX
fbem-27649	69	15	only	only	ADV
fbem-27649	69	16	be	be	AUX
fbem-27649	69	17	regarded	regard	VERB
fbem-27649	69	18	as	as	ADP
fbem-27649	69	19	fulfilling	fulfil	VERB
fbem-27649	69	20	their	their	PRON
fbem-27649	69	21	performance	performance	NOUN
fbem-27649	69	22	obligations	obligation	NOUN
fbem-27649	69	23	to	to	ADP
fbem-27649	69	24	customers	customer	NOUN
fbem-27649	69	25	after	after	SCONJ
fbem-27649	69	26	the	the	DET
fbem-27649	69	27	virtual	virtual	ADJ
fbem-27649	69	28	props	prop	NOUN
fbem-27649	69	29	are	be	AUX
fbem-27649	69	30	consumed	consume	VERB
fbem-27649	69	31	,	,	PUNCT
fbem-27649	69	32	and	and	CCONJ
fbem-27649	69	33	then	then	ADV
fbem-27649	69	34	they	they	PRON
fbem-27649	69	35	can	can	AUX
fbem-27649	69	36	recognise	recognise	VERB
fbem-27649	69	37	revenue	revenue	NOUN
fbem-27649	69	38	for	for	ADP
fbem-27649	69	39	the	the	DET
fbem-27649	69	40	virtual	virtual	ADJ
fbem-27649	69	41	props	prop	NOUN
fbem-27649	69	42	.	.	PUNCT
fbem-27649	70	1	however	however	ADV
fbem-27649	70	2	,	,	PUNCT
fbem-27649	70	3	due	due	ADP
fbem-27649	70	4	to	to	ADP
fbem-27649	70	5	the	the	DET
fbem-27649	70	6	diversity	diversity	NOUN
fbem-27649	70	7	of	of	ADP
fbem-27649	70	8	gameplay	gameplay	NOUN
fbem-27649	70	9	in	in	ADP
fbem-27649	70	10	the	the	DET
fbem-27649	70	11	game	game	NOUN
fbem-27649	70	12	,	,	PUNCT
fbem-27649	70	13	the	the	DET
fbem-27649	70	14	consumption	consumption	NOUN
fbem-27649	70	15	of	of	ADP
fbem-27649	70	16	game	game	NOUN
fbem-27649	70	17	props	prop	NOUN
fbem-27649	70	18	in	in	ADP
fbem-27649	70	19	a	a	DET
fbem-27649	70	20	variety	variety	NOUN
fbem-27649	70	21	of	of	ADP
fbem-27649	70	22	ways	way	NOUN
fbem-27649	70	23	,	,	PUNCT
fbem-27649	70	24	online	online	ADJ
fbem-27649	70	25	gaming	gaming	NOUN
fbem-27649	70	26	enterprises	enterprise	NOUN
fbem-27649	70	27	on	on	ADP
fbem-27649	70	28	the	the	DET
fbem-27649	70	29	timing	timing	NOUN
fbem-27649	70	30	of	of	ADP
fbem-27649	70	31	revenue	revenue	NOUN
fbem-27649	70	32	recognition	recognition	NOUN
fbem-27649	70	33	is	be	AUX
fbem-27649	70	34	difficult	difficult	ADJ
fbem-27649	70	35	to	to	PART
fbem-27649	70	36	grasp	grasp	VERB
fbem-27649	70	37	,	,	PUNCT
fbem-27649	70	38	if	if	SCONJ
fbem-27649	70	39	the	the	DET
fbem-27649	70	40	game	game	NOUN
fbem-27649	70	41	props	prop	VERB
fbem-27649	70	42	in	in	ADP
fbem-27649	70	43	accordance	accordance	NOUN
fbem-27649	70	44	with	with	ADP
fbem-27649	70	45	the	the	DET
fbem-27649	70	46	part	part	NOUN
fbem-27649	70	47	of	of	ADP
fbem-27649	70	48	the	the	DET
fbem-27649	70	49	game	game	NOUN
fbem-27649	70	50	has	have	AUX
fbem-27649	70	51	been	be	AUX
fbem-27649	70	52	consumed	consume	VERB
fbem-27649	70	53	for	for	ADP
fbem-27649	70	54	revenue	revenue	NOUN
fbem-27649	70	55	recognition	recognition	NOUN
fbem-27649	70	56	,	,	PUNCT
fbem-27649	70	57	not	not	PART
fbem-27649	70	58	only	only	ADV
fbem-27649	70	59	more	more	ADV
fbem-27649	70	60	efficient	efficient	ADJ
fbem-27649	70	61	,	,	PUNCT
fbem-27649	70	62	but	but	CCONJ
fbem-27649	70	63	also	also	ADV
fbem-27649	70	64	on	on	ADP
fbem-27649	70	65	the	the	DET
fbem-27649	70	66	accuracy	accuracy	NOUN
fbem-27649	70	67	of	of	ADP
fbem-27649	70	68	the	the	DET
fbem-27649	70	69	enterprise	enterprise	NOUN
fbem-27649	70	70	's	's	PART
fbem-27649	70	71	accounting	accounting	NOUN
fbem-27649	70	72	information	information	NOUN
fbem-27649	70	73	has	have	VERB
fbem-27649	70	74	a	a	DET
fbem-27649	70	75	certain	certain	ADJ
fbem-27649	70	76	degree	degree	NOUN
fbem-27649	70	77	of	of	ADP
fbem-27649	70	78	protection	protection	NOUN
fbem-27649	70	79	,	,	PUNCT
fbem-27649	70	80	so	so	SCONJ
fbem-27649	70	81	that	that	SCONJ
fbem-27649	70	82	in	in	ADP
fbem-27649	70	83	the	the	DET
fbem-27649	70	84	calculation	calculation	NOUN
fbem-27649	70	85	of	of	ADP
fbem-27649	70	86	the	the	DET
fbem-27649	70	87	net	net	ADJ
fbem-27649	70	88	assets	asset	NOUN
fbem-27649	70	89	of	of	ADP
fbem-27649	70	90	the	the	DET
fbem-27649	70	91	enterprise	enterprise	NOUN
fbem-27649	70	92	is	be	AUX
fbem-27649	70	93	more	more	ADJ
fbem-27649	70	94	in	in	ADP
fbem-27649	70	95	line	line	NOUN
fbem-27649	70	96	with	with	ADP
fbem-27649	70	97	the	the	DET
fbem-27649	70	98	actual	actual	ADJ
fbem-27649	70	99	situation	situation	NOUN
fbem-27649	70	100	.	.	PUNCT
fbem-27649	71	1	the	the	DET
fbem-27649	71	2	life	life	NOUN
fbem-27649	71	3	cycle	cycle	NOUN
fbem-27649	71	4	of	of	ADP
fbem-27649	71	5	different	different	ADJ
fbem-27649	71	6	virtual	virtual	ADJ
fbem-27649	71	7	props	prop	NOUN
fbem-27649	71	8	in	in	ADP
fbem-27649	71	9	the	the	DET
fbem-27649	71	10	game	game	NOUN
fbem-27649	71	11	has	have	VERB
fbem-27649	71	12	differences	difference	NOUN
fbem-27649	71	13	,	,	PUNCT
fbem-27649	71	14	and	and	CCONJ
fbem-27649	71	15	the	the	DET
fbem-27649	71	16	degree	degree	NOUN
fbem-27649	71	17	of	of	ADP
fbem-27649	71	18	binding	bind	VERB
fbem-27649	71	19	by	by	ADP
fbem-27649	71	20	time	time	NOUN
fbem-27649	71	21	is	be	AUX
fbem-27649	71	22	also	also	ADV
fbem-27649	71	23	high	high	ADJ
fbem-27649	71	24	and	and	CCONJ
fbem-27649	71	25	low	low	ADJ
fbem-27649	71	26	,	,	PUNCT
fbem-27649	71	27	and	and	CCONJ
fbem-27649	71	28	the	the	DET
fbem-27649	71	29	life	life	NOUN
fbem-27649	71	30	cycle	cycle	NOUN
fbem-27649	71	31	of	of	ADP
fbem-27649	71	32	most	most	ADJ
fbem-27649	71	33	virtual	virtual	ADJ
fbem-27649	71	34	props	prop	NOUN
fbem-27649	71	35	depends	depend	VERB
fbem-27649	71	36	on	on	ADP
fbem-27649	71	37	the	the	DET
fbem-27649	71	38	activity	activity	NOUN
fbem-27649	71	39	of	of	ADP
fbem-27649	71	40	paying	pay	VERB
fbem-27649	71	41	players	player	NOUN
fbem-27649	71	42	.	.	PUNCT
fbem-27649	72	1	therefore	therefore	ADV
fbem-27649	72	2	,	,	PUNCT
fbem-27649	72	3	the	the	DET
fbem-27649	72	4	specificity	specificity	NOUN
fbem-27649	72	5	and	and	CCONJ
fbem-27649	72	6	complexity	complexity	NOUN
fbem-27649	72	7	of	of	ADP
fbem-27649	72	8	online	online	ADJ
fbem-27649	72	9	gaming	gaming	NOUN
fbem-27649	72	10	enterprises	enterprise	NOUN
fbem-27649	72	11	have	have	AUX
fbem-27649	72	12	brought	bring	VERB
fbem-27649	72	13	certain	certain	ADJ
fbem-27649	72	14	challenges	challenge	NOUN
fbem-27649	72	15	to	to	ADP
fbem-27649	72	16	our	our	PRON
fbem-27649	72	17	revenue	revenue	NOUN
fbem-27649	72	18	guidelines	guideline	NOUN
fbem-27649	72	19	,	,	PUNCT
fbem-27649	72	20	and	and	CCONJ
fbem-27649	72	21	in	in	ADP
fbem-27649	72	22	practice	practice	NOUN
fbem-27649	72	23	online	online	ADJ
fbem-27649	72	24	gaming	gaming	NOUN
fbem-27649	72	25	enterprises	enterprise	NOUN
fbem-27649	72	26	will	will	AUX
fbem-27649	72	27	inevitably	inevitably	ADV
fbem-27649	72	28	encounter	encounter	VERB
fbem-27649	72	29	some	some	DET
fbem-27649	72	30	problems	problem	NOUN
fbem-27649	72	31	,	,	PUNCT
fbem-27649	72	32	and	and	CCONJ
fbem-27649	72	33	there	there	PRON
fbem-27649	72	34	are	be	VERB
fbem-27649	72	35	no	no	DET
fbem-27649	72	36	clear	clear	ADJ
fbem-27649	72	37	application	application	NOUN
fbem-27649	72	38	guidelines	guideline	NOUN
fbem-27649	72	39	to	to	PART
fbem-27649	72	40	solve	solve	VERB
fbem-27649	72	41	these	these	DET
fbem-27649	72	42	problems	problem	NOUN
fbem-27649	72	43	.	.	PUNCT
fbem-27649	73	1	4.1.3	4.1.3	X
fbem-27649	73	2	.	.	PUNCT
fbem-27649	73	3	unclear	unclear	ADJ
fbem-27649	73	4	revenue	revenue	NOUN
fbem-27649	73	5	determination	determination	NOUN
fbem-27649	73	6	of	of	ADP
fbem-27649	73	7	sunk	sunk	ADJ
fbem-27649	73	8	income	income	NOUN
fbem-27649	73	9	the	the	DET
fbem-27649	73	10	formation	formation	NOUN
fbem-27649	73	11	of	of	ADP
fbem-27649	73	12	precipitation	precipitation	NOUN
fbem-27649	73	13	income	income	NOUN
fbem-27649	73	14	is	be	AUX
fbem-27649	73	15	due	due	ADJ
fbem-27649	73	16	to	to	ADP
fbem-27649	73	17	the	the	DET
fbem-27649	73	18	fact	fact	NOUN
fbem-27649	73	19	that	that	SCONJ
fbem-27649	73	20	114	114	NUM
fbem-27649	73	21	the	the	DET
fbem-27649	73	22	player	player	NOUN
fbem-27649	73	23	recharges	recharge	VERB
fbem-27649	73	24	his	his	PRON
fbem-27649	73	25	account	account	NOUN
fbem-27649	73	26	,	,	PUNCT
fbem-27649	73	27	but	but	CCONJ
fbem-27649	73	28	gives	give	VERB
fbem-27649	73	29	up	up	ADP
fbem-27649	73	30	the	the	DET
fbem-27649	73	31	game	game	NOUN
fbem-27649	73	32	when	when	SCONJ
fbem-27649	73	33	he	he	PRON
fbem-27649	73	34	does	do	AUX
fbem-27649	73	35	not	not	PART
fbem-27649	73	36	consume	consume	VERB
fbem-27649	73	37	all	all	DET
fbem-27649	73	38	the	the	DET
fbem-27649	73	39	amount	amount	NOUN
fbem-27649	73	40	in	in	ADP
fbem-27649	73	41	his	his	PRON
fbem-27649	73	42	account	account	NOUN
fbem-27649	73	43	,	,	PUNCT
fbem-27649	73	44	which	which	PRON
fbem-27649	73	45	also	also	ADV
fbem-27649	73	46	creates	create	VERB
fbem-27649	73	47	a	a	DET
fbem-27649	73	48	situation	situation	NOUN
fbem-27649	73	49	where	where	SCONJ
fbem-27649	73	50	the	the	DET
fbem-27649	73	51	virtual	virtual	ADJ
fbem-27649	73	52	currency	currency	NOUN
fbem-27649	73	53	remains	remain	VERB
fbem-27649	73	54	in	in	ADP
fbem-27649	73	55	the	the	DET
fbem-27649	73	56	account	account	NOUN
fbem-27649	73	57	.	.	PUNCT
fbem-27649	74	1	in	in	ADP
fbem-27649	74	2	this	this	DET
fbem-27649	74	3	case	case	NOUN
fbem-27649	74	4	,	,	PUNCT
fbem-27649	74	5	once	once	SCONJ
fbem-27649	74	6	the	the	DET
fbem-27649	74	7	player	player	NOUN
fbem-27649	74	8	has	have	AUX
fbem-27649	74	9	purchased	purchase	VERB
fbem-27649	74	10	,	,	PUNCT
fbem-27649	74	11	the	the	DET
fbem-27649	74	12	game	game	NOUN
fbem-27649	74	13	company	company	NOUN
fbem-27649	74	14	will	will	AUX
fbem-27649	74	15	not	not	PART
fbem-27649	74	16	return	return	VERB
fbem-27649	74	17	this	this	DET
fbem-27649	74	18	part	part	NOUN
fbem-27649	74	19	of	of	ADP
fbem-27649	74	20	the	the	DET
fbem-27649	74	21	amount	amount	NOUN
fbem-27649	74	22	,	,	PUNCT
fbem-27649	74	23	online	online	ADJ
fbem-27649	74	24	game	game	NOUN
fbem-27649	74	25	companies	company	NOUN
fbem-27649	74	26	do	do	AUX
fbem-27649	74	27	not	not	PART
fbem-27649	74	28	have	have	VERB
fbem-27649	74	29	a	a	DET
fbem-27649	74	30	unified	unified	ADJ
fbem-27649	74	31	standard	standard	NOUN
fbem-27649	74	32	for	for	ADP
fbem-27649	74	33	this	this	DET
fbem-27649	74	34	treatment	treatment	NOUN
fbem-27649	74	35	,	,	PUNCT
fbem-27649	74	36	for	for	ADP
fbem-27649	74	37	example	example	NOUN
fbem-27649	74	38	,	,	PUNCT
fbem-27649	74	39	netease	netease	PROPN
fbem-27649	74	40	for	for	ADP
fbem-27649	74	41	a	a	DET
fbem-27649	74	42	long	long	ADJ
fbem-27649	74	43	time	time	NOUN
fbem-27649	74	44	not	not	PART
fbem-27649	74	45	to	to	PART
fbem-27649	74	46	use	use	VERB
fbem-27649	74	47	the	the	DET
fbem-27649	74	48	virtual	virtual	ADJ
fbem-27649	74	49	currency	currency	NOUN
fbem-27649	74	50	to	to	PART
fbem-27649	74	51	choose	choose	VERB
fbem-27649	74	52	to	to	PART
fbem-27649	74	53	recognise	recognise	VERB
fbem-27649	74	54	revenue	revenue	NOUN
fbem-27649	74	55	,	,	PUNCT
fbem-27649	74	56	but	but	CCONJ
fbem-27649	74	57	many	many	ADJ
fbem-27649	74	58	other	other	ADJ
fbem-27649	74	59	companies	company	NOUN
fbem-27649	74	60	do	do	AUX
fbem-27649	74	61	not	not	PART
fbem-27649	74	62	recognise	recognise	VERB
fbem-27649	74	63	revenue	revenue	NOUN
fbem-27649	74	64	,	,	PUNCT
fbem-27649	74	65	at	at	ADP
fbem-27649	74	66	the	the	DET
fbem-27649	74	67	same	same	ADJ
fbem-27649	74	68	time	time	NOUN
fbem-27649	74	69	,	,	PUNCT
fbem-27649	74	70	some	some	DET
fbem-27649	74	71	companies	company	NOUN
fbem-27649	74	72	choose	choose	VERB
fbem-27649	74	73	to	to	PART
fbem-27649	74	74	recognise	recognise	VERB
fbem-27649	74	75	this	this	DET
fbem-27649	74	76	revenue	revenue	NOUN
fbem-27649	74	77	after	after	ADP
fbem-27649	74	78	the	the	DET
fbem-27649	74	79	end	end	NOUN
fbem-27649	74	80	of	of	ADP
fbem-27649	74	81	the	the	DET
fbem-27649	74	82	game	game	NOUN
fbem-27649	74	83	,	,	PUNCT
fbem-27649	74	84	which	which	PRON
fbem-27649	74	85	will	will	AUX
fbem-27649	74	86	lead	lead	VERB
fbem-27649	74	87	to	to	ADP
fbem-27649	74	88	a	a	DET
fbem-27649	74	89	large	large	ADJ
fbem-27649	74	90	amount	amount	NOUN
fbem-27649	74	91	of	of	ADP
fbem-27649	74	92	revenue	revenue	NOUN
fbem-27649	74	93	in	in	ADP
fbem-27649	74	94	the	the	DET
fbem-27649	74	95	game	game	NOUN
fbem-27649	74	96	is	be	AUX
fbem-27649	74	97	about	about	ADJ
fbem-27649	74	98	to	to	PART
fbem-27649	74	99	exit	exit	VERB
fbem-27649	74	100	the	the	PRON
fbem-27649	74	101	at	at	ADP
fbem-27649	74	102	the	the	DET
fbem-27649	74	103	same	same	ADJ
fbem-27649	74	104	time	time	NOUN
fbem-27649	74	105	,	,	PUNCT
fbem-27649	74	106	some	some	DET
fbem-27649	74	107	enterprises	enterprise	NOUN
fbem-27649	74	108	choose	choose	VERB
fbem-27649	74	109	to	to	PART
fbem-27649	74	110	recognise	recognise	VERB
fbem-27649	74	111	this	this	DET
fbem-27649	74	112	revenue	revenue	NOUN
fbem-27649	74	113	after	after	SCONJ
fbem-27649	74	114	the	the	DET
fbem-27649	74	115	game	game	NOUN
fbem-27649	74	116	has	have	AUX
fbem-27649	74	117	ended	end	VERB
fbem-27649	74	118	,	,	PUNCT
fbem-27649	74	119	which	which	PRON
fbem-27649	74	120	can	can	AUX
fbem-27649	74	121	lead	lead	VERB
fbem-27649	74	122	to	to	ADP
fbem-27649	74	123	a	a	DET
fbem-27649	74	124	large	large	ADJ
fbem-27649	74	125	amount	amount	NOUN
fbem-27649	74	126	of	of	ADP
fbem-27649	74	127	revenue	revenue	NOUN
fbem-27649	74	128	during	during	ADP
fbem-27649	74	129	the	the	DET
fbem-27649	74	130	period	period	NOUN
fbem-27649	74	131	when	when	SCONJ
fbem-27649	74	132	the	the	DET
fbem-27649	74	133	game	game	NOUN
fbem-27649	74	134	is	be	AUX
fbem-27649	74	135	about	about	ADJ
fbem-27649	74	136	to	to	PART
fbem-27649	74	137	be	be	AUX
fbem-27649	74	138	withdrawn	withdraw	VERB
fbem-27649	74	139	from	from	ADP
fbem-27649	74	140	the	the	DET
fbem-27649	74	141	market	market	NOUN
fbem-27649	74	142	,	,	PUNCT
fbem-27649	74	143	which	which	PRON
fbem-27649	74	144	is	be	AUX
fbem-27649	74	145	obviously	obviously	ADV
fbem-27649	74	146	not	not	PART
fbem-27649	74	147	in	in	ADP
fbem-27649	74	148	line	line	NOUN
fbem-27649	74	149	with	with	ADP
fbem-27649	74	150	the	the	DET
fbem-27649	74	151	truthfulness	truthfulness	ADJ
fbem-27649	74	152	of	of	ADP
fbem-27649	74	153	accounting	accounting	NOUN
fbem-27649	74	154	information	information	NOUN
fbem-27649	74	155	.	.	PUNCT
fbem-27649	75	1	therefore	therefore	ADV
fbem-27649	75	2	,	,	PUNCT
fbem-27649	75	3	there	there	PRON
fbem-27649	75	4	is	be	VERB
fbem-27649	75	5	still	still	ADV
fbem-27649	75	6	a	a	DET
fbem-27649	75	7	need	need	NOUN
fbem-27649	75	8	for	for	ADP
fbem-27649	75	9	clearer	clear	ADJ
fbem-27649	75	10	constraints	constraint	NOUN
fbem-27649	75	11	and	and	CCONJ
fbem-27649	75	12	regulations	regulation	NOUN
fbem-27649	75	13	in	in	ADP
fbem-27649	75	14	this	this	DET
fbem-27649	75	15	regard	regard	NOUN
fbem-27649	75	16	.	.	PUNCT
fbem-27649	76	1	4.2	4.2	NUM
fbem-27649	76	2	.	.	PUNCT
fbem-27649	76	3	impact	impact	NOUN
fbem-27649	76	4	of	of	ADP
fbem-27649	76	5	the	the	DET
fbem-27649	76	6	new	new	ADJ
fbem-27649	76	7	standard	standard	NOUN
fbem-27649	76	8	on	on	ADP
fbem-27649	76	9	the	the	DET
fbem-27649	76	10	online	online	ADJ
fbem-27649	76	11	game	game	NOUN
fbem-27649	76	12	industry	industry	NOUN
fbem-27649	76	13	under	under	ADP
fbem-27649	76	14	the	the	DET
fbem-27649	76	15	new	new	ADJ
fbem-27649	76	16	revenue	revenue	NOUN
fbem-27649	76	17	standard	standard	NOUN
fbem-27649	76	18	,	,	PUNCT
fbem-27649	76	19	there	there	PRON
fbem-27649	76	20	is	be	VERB
fbem-27649	76	21	a	a	DET
fbem-27649	76	22	clear	clear	ADJ
fbem-27649	76	23	principle	principle	NOUN
fbem-27649	76	24	of	of	ADP
fbem-27649	76	25	differentiation	differentiation	NOUN
fbem-27649	76	26	between	between	ADP
fbem-27649	76	27	the	the	DET
fbem-27649	76	28	performance	performance	NOUN
fbem-27649	76	29	obligation	obligation	NOUN
fbem-27649	76	30	of	of	ADP
fbem-27649	76	31	a	a	DET
fbem-27649	76	32	certain	certain	ADJ
fbem-27649	76	33	contract	contract	NOUN
fbem-27649	76	34	which	which	PRON
fbem-27649	76	35	belongs	belong	VERB
fbem-27649	76	36	to	to	ADP
fbem-27649	76	37	the	the	DET
fbem-27649	76	38	performance	performance	NOUN
fbem-27649	76	39	obligation	obligation	NOUN
fbem-27649	76	40	at	at	ADP
fbem-27649	76	41	a	a	DET
fbem-27649	76	42	certain	certain	ADJ
fbem-27649	76	43	point	point	NOUN
fbem-27649	76	44	of	of	ADP
fbem-27649	76	45	time	time	NOUN
fbem-27649	76	46	or	or	CCONJ
fbem-27649	76	47	within	within	ADP
fbem-27649	76	48	a	a	DET
fbem-27649	76	49	certain	certain	ADJ
fbem-27649	76	50	period	period	NOUN
fbem-27649	76	51	of	of	ADP
fbem-27649	76	52	time	time	NOUN
fbem-27649	76	53	,	,	PUNCT
fbem-27649	76	54	and	and	CCONJ
fbem-27649	76	55	some	some	DET
fbem-27649	76	56	experts	expert	NOUN
fbem-27649	76	57	believe	believe	VERB
fbem-27649	76	58	that	that	SCONJ
fbem-27649	76	59	online	online	ADJ
fbem-27649	76	60	game	game	NOUN
fbem-27649	76	61	is	be	AUX
fbem-27649	76	62	a	a	DET
fbem-27649	76	63	kind	kind	NOUN
fbem-27649	76	64	of	of	ADP
fbem-27649	76	65	experiential	experiential	ADJ
fbem-27649	76	66	service	service	NOUN
fbem-27649	76	67	,	,	PUNCT
fbem-27649	76	68	and	and	CCONJ
fbem-27649	76	69	the	the	DET
fbem-27649	76	70	virtual	virtual	ADJ
fbem-27649	76	71	props	prop	NOUN
fbem-27649	76	72	are	be	AUX
fbem-27649	76	73	a	a	DET
fbem-27649	76	74	part	part	NOUN
fbem-27649	76	75	of	of	ADP
fbem-27649	76	76	this	this	DET
fbem-27649	76	77	experiential	experiential	ADJ
fbem-27649	76	78	service	service	NOUN
fbem-27649	76	79	,	,	PUNCT
fbem-27649	76	80	and	and	CCONJ
fbem-27649	76	81	the	the	DET
fbem-27649	76	82	price	price	NOUN
fbem-27649	76	83	paid	pay	VERB
fbem-27649	76	84	by	by	ADP
fbem-27649	76	85	the	the	DET
fbem-27649	76	86	players	player	NOUN
fbem-27649	76	87	for	for	ADP
fbem-27649	76	88	purchasing	purchase	VERB
fbem-27649	76	89	the	the	DET
fbem-27649	76	90	virtual	virtual	ADJ
fbem-27649	76	91	props	prop	NOUN
fbem-27649	76	92	as	as	ADV
fbem-27649	76	93	well	well	ADV
fbem-27649	76	94	as	as	ADP
fbem-27649	76	95	the	the	DET
fbem-27649	76	96	use	use	NOUN
fbem-27649	76	97	of	of	ADP
fbem-27649	76	98	the	the	DET
fbem-27649	76	99	virtual	virtual	ADJ
fbem-27649	76	100	props	prop	NOUN
fbem-27649	76	101	is	be	AUX
fbem-27649	76	102	nominally	nominally	ADV
fbem-27649	76	103	the	the	DET
fbem-27649	76	104	purchase	purchase	NOUN
fbem-27649	76	105	of	of	ADP
fbem-27649	76	106	the	the	DET
fbem-27649	76	107	virtual	virtual	ADJ
fbem-27649	76	108	props	prop	NOUN
fbem-27649	76	109	but	but	CCONJ
fbem-27649	76	110	in	in	ADP
fbem-27649	76	111	fact	fact	NOUN
fbem-27649	76	112	the	the	DET
fbem-27649	76	113	purchase	purchase	NOUN
fbem-27649	76	114	of	of	ADP
fbem-27649	76	115	the	the	DET
fbem-27649	76	116	whole	whole	ADJ
fbem-27649	76	117	service	service	NOUN
fbem-27649	76	118	,	,	PUNCT
fbem-27649	76	119	and	and	CCONJ
fbem-27649	76	120	that	that	SCONJ
fbem-27649	76	121	the	the	DET
fbem-27649	76	122	performance	performance	NOUN
fbem-27649	76	123	of	of	ADP
fbem-27649	76	124	a	a	DET
fbem-27649	76	125	certain	certain	ADJ
fbem-27649	76	126	contract	contract	NOUN
fbem-27649	76	127	is	be	AUX
fbem-27649	76	128	not	not	PART
fbem-27649	76	129	the	the	DET
fbem-27649	76	130	performance	performance	NOUN
fbem-27649	76	131	obligation	obligation	NOUN
fbem-27649	76	132	at	at	ADP
fbem-27649	76	133	a	a	DET
fbem-27649	76	134	certain	certain	ADJ
fbem-27649	76	135	point	point	NOUN
fbem-27649	76	136	of	of	ADP
fbem-27649	76	137	time	time	NOUN
fbem-27649	76	138	,	,	PUNCT
fbem-27649	76	139	and	and	CCONJ
fbem-27649	76	140	that	that	SCONJ
fbem-27649	76	141	it	it	PRON
fbem-27649	76	142	is	be	AUX
fbem-27649	76	143	not	not	PART
fbem-27649	76	144	the	the	DET
fbem-27649	76	145	performance	performance	NOUN
fbem-27649	76	146	obligation	obligation	NOUN
fbem-27649	76	147	at	at	ADP
fbem-27649	76	148	a	a	DET
fbem-27649	76	149	certain	certain	ADJ
fbem-27649	76	150	period	period	NOUN
fbem-27649	76	151	of	of	ADP
fbem-27649	76	152	time	time	NOUN
fbem-27649	76	153	.	.	PUNCT
fbem-27649	77	1	to	to	PART
fbem-27649	77	2	satisfy	satisfy	VERB
fbem-27649	77	3	the	the	DET
fbem-27649	77	4	standard	standard	NOUN
fbem-27649	77	5	that	that	SCONJ
fbem-27649	77	6	‘	'	PUNCT
fbem-27649	77	7	the	the	DET
fbem-27649	77	8	customer	customer	NOUN
fbem-27649	77	9	obtains	obtain	VERB
fbem-27649	77	10	and	and	CCONJ
fbem-27649	77	11	consumes	consume	VERB
fbem-27649	77	12	the	the	DET
fbem-27649	77	13	economic	economic	ADJ
fbem-27649	77	14	benefits	benefit	NOUN
fbem-27649	77	15	brought	bring	VERB
fbem-27649	77	16	about	about	ADP
fbem-27649	77	17	by	by	ADP
fbem-27649	77	18	the	the	DET
fbem-27649	77	19	performance	performance	NOUN
fbem-27649	77	20	of	of	ADP
fbem-27649	77	21	the	the	DET
fbem-27649	77	22	enterprise	enterprise	NOUN
fbem-27649	77	23	at	at	ADP
fbem-27649	77	24	the	the	DET
fbem-27649	77	25	same	same	ADJ
fbem-27649	77	26	time	time	NOUN
fbem-27649	77	27	of	of	ADP
fbem-27649	77	28	the	the	DET
fbem-27649	77	29	performance	performance	NOUN
fbem-27649	77	30	of	of	ADP
fbem-27649	77	31	the	the	DET
fbem-27649	77	32	enterprise	enterprise	NOUN
fbem-27649	77	33	’	'	PUNCT
fbem-27649	77	34	,	,	PUNCT
fbem-27649	77	35	the	the	DET
fbem-27649	77	36	online	online	ADJ
fbem-27649	77	37	gaming	game	VERB
fbem-27649	77	38	company	company	NOUN
fbem-27649	77	39	should	should	AUX
fbem-27649	77	40	recognise	recognise	VERB
fbem-27649	77	41	revenue	revenue	NOUN
fbem-27649	77	42	in	in	ADP
fbem-27649	77	43	accordance	accordance	NOUN
fbem-27649	77	44	with	with	ADP
fbem-27649	77	45	the	the	DET
fbem-27649	77	46	‘	'	PUNCT
fbem-27649	77	47	performance	performance	NOUN
fbem-27649	77	48	of	of	ADP
fbem-27649	77	49	the	the	DET
fbem-27649	77	50	obligation	obligation	NOUN
fbem-27649	77	51	to	to	PART
fbem-27649	77	52	perform	perform	VERB
fbem-27649	77	53	within	within	ADP
fbem-27649	77	54	a	a	DET
fbem-27649	77	55	certain	certain	ADJ
fbem-27649	77	56	period	period	NOUN
fbem-27649	77	57	of	of	ADP
fbem-27649	77	58	time	time	NOUN
fbem-27649	77	59	’	'	PUNCT
fbem-27649	77	60	.	.	PUNCT
fbem-27649	78	1	the	the	DET
fbem-27649	78	2	newly	newly	ADV
fbem-27649	78	3	revised	revise	VERB
fbem-27649	78	4	asbe	asbe	ADJ
fbem-27649	78	5	no	no	INTJ
fbem-27649	78	6	.	.	PROPN
fbem-27649	78	7	14	14	NUM
fbem-27649	78	8	‘	'	PUNCT
fbem-27649	78	9	revenue	revenue	NOUN
fbem-27649	78	10	’	'	PUNCT
fbem-27649	78	11	adopts	adopt	VERB
fbem-27649	78	12	a	a	DET
fbem-27649	78	13	unified	unified	ADJ
fbem-27649	78	14	revenue	revenue	NOUN
fbem-27649	78	15	recognition	recognition	NOUN
fbem-27649	78	16	and	and	CCONJ
fbem-27649	78	17	measurement	measurement	NOUN
fbem-27649	78	18	method	method	NOUN
fbem-27649	78	19	that	that	PRON
fbem-27649	78	20	identifies	identify	VERB
fbem-27649	78	21	the	the	DET
fbem-27649	78	22	point	point	NOUN
fbem-27649	78	23	in	in	ADP
fbem-27649	78	24	time	time	NOUN
fbem-27649	78	25	when	when	SCONJ
fbem-27649	78	26	a	a	DET
fbem-27649	78	27	single	single	ADJ
fbem-27649	78	28	performance	performance	NOUN
fbem-27649	78	29	obligation	obligation	NOUN
fbem-27649	78	30	is	be	AUX
fbem-27649	78	31	fulfilled	fulfil	VERB
fbem-27649	78	32	in	in	ADP
fbem-27649	78	33	a	a	DET
fbem-27649	78	34	contract	contract	NOUN
fbem-27649	78	35	between	between	ADP
fbem-27649	78	36	an	an	DET
fbem-27649	78	37	enterprise	enterprise	NOUN
fbem-27649	78	38	and	and	CCONJ
fbem-27649	78	39	a	a	DET
fbem-27649	78	40	customer	customer	NOUN
fbem-27649	78	41	.	.	PUNCT
fbem-27649	79	1	as	as	SCONJ
fbem-27649	79	2	the	the	DET
fbem-27649	79	3	accounting	accounting	NOUN
fbem-27649	79	4	standard	standard	NOUN
fbem-27649	79	5	is	be	AUX
fbem-27649	79	6	principle	principle	ADV
fbem-27649	79	7	-	-	PUNCT
fbem-27649	79	8	oriented	orient	VERB
fbem-27649	79	9	,	,	PUNCT
fbem-27649	79	10	it	it	PRON
fbem-27649	79	11	gives	give	VERB
fbem-27649	79	12	enterprises	enterprise	NOUN
fbem-27649	79	13	a	a	DET
fbem-27649	79	14	certain	certain	ADJ
fbem-27649	79	15	degree	degree	NOUN
fbem-27649	79	16	of	of	ADP
fbem-27649	79	17	freedom	freedom	NOUN
fbem-27649	79	18	and	and	CCONJ
fbem-27649	79	19	room	room	NOUN
fbem-27649	79	20	for	for	ADP
fbem-27649	79	21	operation	operation	NOUN
fbem-27649	79	22	,	,	PUNCT
fbem-27649	79	23	and	and	CCONJ
fbem-27649	79	24	only	only	ADV
fbem-27649	79	25	specifies	specify	VERB
fbem-27649	79	26	the	the	DET
fbem-27649	79	27	accounting	accounting	NOUN
fbem-27649	79	28	treatment	treatment	NOUN
fbem-27649	79	29	of	of	ADP
fbem-27649	79	30	specific	specific	ADJ
fbem-27649	79	31	transactions	transaction	NOUN
fbem-27649	79	32	.	.	PUNCT
fbem-27649	80	1	there	there	PRON
fbem-27649	80	2	is	be	VERB
fbem-27649	80	3	no	no	DET
fbem-27649	80	4	specific	specific	ADJ
fbem-27649	80	5	application	application	NOUN
fbem-27649	80	6	guideline	guideline	NOUN
fbem-27649	80	7	on	on	ADP
fbem-27649	80	8	revenue	revenue	NOUN
fbem-27649	80	9	recognition	recognition	NOUN
fbem-27649	80	10	for	for	ADP
fbem-27649	80	11	internet	internet	NOUN
fbem-27649	80	12	game	game	NOUN
fbem-27649	80	13	enterprises	enterprise	NOUN
fbem-27649	80	14	,	,	PUNCT
fbem-27649	80	15	which	which	PRON
fbem-27649	80	16	makes	make	VERB
fbem-27649	80	17	different	different	ADJ
fbem-27649	80	18	enterprises	enterprise	NOUN
fbem-27649	80	19	choose	choose	VERB
fbem-27649	80	20	different	different	ADJ
fbem-27649	80	21	judgements	judgement	NOUN
fbem-27649	80	22	and	and	CCONJ
fbem-27649	80	23	treatments	treatment	NOUN
fbem-27649	80	24	on	on	ADP
fbem-27649	80	25	issues	issue	NOUN
fbem-27649	80	26	such	such	ADJ
fbem-27649	80	27	as	as	ADP
fbem-27649	80	28	the	the	DET
fbem-27649	80	29	revenue	revenue	NOUN
fbem-27649	80	30	recognition	recognition	NOUN
fbem-27649	80	31	model	model	NOUN
fbem-27649	80	32	of	of	ADP
fbem-27649	80	33	virtual	virtual	ADJ
fbem-27649	80	34	props	prop	NOUN
fbem-27649	80	35	,	,	PUNCT
fbem-27649	80	36	the	the	DET
fbem-27649	80	37	point	point	NOUN
fbem-27649	80	38	of	of	ADP
fbem-27649	80	39	time	time	NOUN
fbem-27649	80	40	of	of	ADP
fbem-27649	80	41	revenue	revenue	NOUN
fbem-27649	80	42	recognition	recognition	NOUN
fbem-27649	80	43	of	of	ADP
fbem-27649	80	44	sunk	sunk	ADJ
fbem-27649	80	45	currency	currency	NOUN
fbem-27649	80	46	,	,	PUNCT
fbem-27649	80	47	and	and	CCONJ
fbem-27649	80	48	the	the	DET
fbem-27649	80	49	fair	fair	ADJ
fbem-27649	80	50	value	value	NOUN
fbem-27649	80	51	of	of	ADP
fbem-27649	80	52	promotional	promotional	ADJ
fbem-27649	80	53	products	product	NOUN
fbem-27649	80	54	,	,	PUNCT
fbem-27649	80	55	giving	give	VERB
fbem-27649	80	56	enterprises	enterprise	NOUN
fbem-27649	80	57	room	room	NOUN
fbem-27649	80	58	for	for	ADP
fbem-27649	80	59	surplus	surplus	NOUN
fbem-27649	80	60	management	management	NOUN
fbem-27649	80	61	operations	operation	NOUN
fbem-27649	80	62	and	and	CCONJ
fbem-27649	80	63	resulting	result	VERB
fbem-27649	80	64	in	in	ADP
fbem-27649	80	65	poorer	poor	ADJ
fbem-27649	80	66	comparability	comparability	NOUN
fbem-27649	80	67	of	of	ADP
fbem-27649	80	68	earnings	earning	NOUN
fbem-27649	80	69	among	among	ADP
fbem-27649	80	70	the	the	DET
fbem-27649	80	71	same	same	ADJ
fbem-27649	80	72	industry	industry	NOUN
fbem-27649	80	73	.	.	PUNCT
fbem-27649	81	1	4.3	4.3	NUM
fbem-27649	81	2	.	.	PUNCT
fbem-27649	82	1	analysis	analysis	NOUN
fbem-27649	82	2	on	on	ADP
fbem-27649	82	3	revenue	revenue	NOUN
fbem-27649	82	4	recognition	recognition	NOUN
fbem-27649	82	5	issues	issue	NOUN
fbem-27649	82	6	in	in	ADP
fbem-27649	82	7	the	the	DET
fbem-27649	82	8	online	online	ADJ
fbem-27649	82	9	game	game	NOUN
fbem-27649	82	10	industry	industry	NOUN
fbem-27649	82	11	we	we	PRON
fbem-27649	82	12	must	must	AUX
fbem-27649	82	13	recognise	recognise	VERB
fbem-27649	82	14	that	that	SCONJ
fbem-27649	82	15	the	the	DET
fbem-27649	82	16	nature	nature	NOUN
fbem-27649	82	17	of	of	ADP
fbem-27649	82	18	virtual	virtual	ADJ
fbem-27649	82	19	props	prop	NOUN
fbem-27649	82	20	is	be	AUX
fbem-27649	82	21	not	not	PART
fbem-27649	82	22	just	just	ADV
fbem-27649	82	23	a	a	DET
fbem-27649	82	24	service	service	NOUN
fbem-27649	82	25	.	.	PUNCT
fbem-27649	83	1	with	with	ADP
fbem-27649	83	2	the	the	DET
fbem-27649	83	3	prosperous	prosperous	ADJ
fbem-27649	83	4	development	development	NOUN
fbem-27649	83	5	of	of	ADP
fbem-27649	83	6	online	online	ADJ
fbem-27649	83	7	games	game	NOUN
fbem-27649	83	8	,	,	PUNCT
fbem-27649	83	9	hand	hand	NOUN
fbem-27649	83	10	games	game	NOUN
fbem-27649	83	11	and	and	CCONJ
fbem-27649	83	12	e	e	NOUN
fbem-27649	83	13	-	-	NOUN
fbem-27649	83	14	sports	sport	NOUN
fbem-27649	83	15	,	,	PUNCT
fbem-27649	83	16	some	some	DET
fbem-27649	83	17	virtual	virtual	ADJ
fbem-27649	83	18	props	prop	NOUN
fbem-27649	83	19	are	be	AUX
fbem-27649	83	20	not	not	PART
fbem-27649	83	21	only	only	ADV
fbem-27649	83	22	a	a	DET
fbem-27649	83	23	part	part	NOUN
fbem-27649	83	24	of	of	ADP
fbem-27649	83	25	online	online	ADJ
fbem-27649	83	26	game	game	NOUN
fbem-27649	83	27	entertainment	entertainment	NOUN
fbem-27649	83	28	services	service	NOUN
fbem-27649	83	29	,	,	PUNCT
fbem-27649	83	30	virtual	virtual	ADJ
fbem-27649	83	31	props	prop	NOUN
fbem-27649	83	32	have	have	VERB
fbem-27649	83	33	the	the	DET
fbem-27649	83	34	attributes	attribute	NOUN
fbem-27649	83	35	of	of	ADP
fbem-27649	83	36	commodities	commodity	NOUN
fbem-27649	83	37	to	to	ADP
fbem-27649	83	38	a	a	DET
fbem-27649	83	39	certain	certain	ADJ
fbem-27649	83	40	extent	extent	NOUN
fbem-27649	83	41	,	,	PUNCT
fbem-27649	83	42	some	some	DET
fbem-27649	83	43	props	prop	NOUN
fbem-27649	83	44	in	in	ADP
fbem-27649	83	45	the	the	DET
fbem-27649	83	46	game	game	NOUN
fbem-27649	83	47	can	can	AUX
fbem-27649	83	48	be	be	AUX
fbem-27649	83	49	transferred	transfer	VERB
fbem-27649	83	50	to	to	PART
fbem-27649	83	51	sell	sell	VERB
fbem-27649	83	52	tens	ten	NOUN
fbem-27649	83	53	of	of	ADP
fbem-27649	83	54	thousands	thousand	NOUN
fbem-27649	83	55	of	of	ADP
fbem-27649	83	56	yuan	yuan	NOUN
fbem-27649	83	57	or	or	CCONJ
fbem-27649	83	58	even	even	ADV
fbem-27649	83	59	more	more	ADJ
fbem-27649	83	60	than	than	ADP
fbem-27649	83	61	100,000	100,000	NUM
fbem-27649	83	62	yuan	yuan	NOUN
fbem-27649	83	63	,	,	PUNCT
fbem-27649	83	64	the	the	DET
fbem-27649	83	65	game	game	NOUN
fbem-27649	83	66	account	account	NOUN
fbem-27649	83	67	number	number	NOUN
fbem-27649	83	68	can	can	AUX
fbem-27649	83	69	be	be	AUX
fbem-27649	83	70	circulated	circulate	VERB
fbem-27649	83	71	and	and	CCONJ
fbem-27649	83	72	transferred	transfer	VERB
fbem-27649	83	73	.	.	PUNCT
fbem-27649	84	1	at	at	ADP
fbem-27649	84	2	the	the	DET
fbem-27649	84	3	same	same	ADJ
fbem-27649	84	4	time	time	NOUN
fbem-27649	84	5	,	,	PUNCT
fbem-27649	84	6	under	under	ADP
fbem-27649	84	7	the	the	DET
fbem-27649	84	8	existing	exist	VERB
fbem-27649	84	9	online	online	ADJ
fbem-27649	84	10	game	game	NOUN
fbem-27649	84	11	operation	operation	NOUN
fbem-27649	84	12	mode	mode	NOUN
fbem-27649	84	13	,	,	PUNCT
fbem-27649	84	14	players	player	NOUN
fbem-27649	84	15	can	can	AUX
fbem-27649	84	16	independently	independently	ADV
fbem-27649	84	17	decide	decide	VERB
fbem-27649	84	18	whether	whether	SCONJ
fbem-27649	84	19	to	to	PART
fbem-27649	84	20	go	go	VERB
fbem-27649	84	21	online	online	ADV
fbem-27649	84	22	and	and	CCONJ
fbem-27649	84	23	how	how	SCONJ
fbem-27649	84	24	to	to	PART
fbem-27649	84	25	use	use	VERB
fbem-27649	84	26	the	the	DET
fbem-27649	84	27	purchased	purchase	VERB
fbem-27649	84	28	virtual	virtual	ADJ
fbem-27649	84	29	props	prop	NOUN
fbem-27649	84	30	,	,	PUNCT
fbem-27649	84	31	and	and	CCONJ
fbem-27649	84	32	gamers	gamer	NOUN
fbem-27649	84	33	have	have	VERB
fbem-27649	84	34	the	the	DET
fbem-27649	84	35	right	right	NOUN
fbem-27649	84	36	to	to	PART
fbem-27649	84	37	control	control	VERB
fbem-27649	84	38	the	the	DET
fbem-27649	84	39	virtual	virtual	ADJ
fbem-27649	84	40	props	prop	NOUN
fbem-27649	84	41	.	.	PUNCT
fbem-27649	85	1	in	in	ADP
fbem-27649	85	2	reality	reality	NOUN
fbem-27649	85	3	,	,	PUNCT
fbem-27649	85	4	the	the	DET
fbem-27649	85	5	game	game	NOUN
fbem-27649	85	6	player	player	NOUN
fbem-27649	85	7	not	not	PART
fbem-27649	85	8	only	only	ADV
fbem-27649	85	9	enjoys	enjoy	VERB
fbem-27649	85	10	the	the	DET
fbem-27649	85	11	game	game	NOUN
fbem-27649	85	12	entertainment	entertainment	NOUN
fbem-27649	85	13	service	service	NOUN
fbem-27649	85	14	but	but	CCONJ
fbem-27649	85	15	also	also	ADV
fbem-27649	85	16	owns	own	VERB
fbem-27649	85	17	a	a	DET
fbem-27649	85	18	share	share	NOUN
fbem-27649	85	19	of	of	ADP
fbem-27649	85	20	virtual	virtual	ADJ
fbem-27649	85	21	assets	asset	NOUN
fbem-27649	85	22	,	,	PUNCT
fbem-27649	85	23	this	this	DET
fbem-27649	85	24	situation	situation	NOUN
fbem-27649	85	25	exists	exist	VERB
fbem-27649	85	26	at	at	ADP
fbem-27649	85	27	the	the	DET
fbem-27649	85	28	same	same	ADJ
fbem-27649	85	29	time	time	NOUN
fbem-27649	85	30	in	in	ADP
fbem-27649	85	31	the	the	DET
fbem-27649	85	32	whole	whole	ADJ
fbem-27649	85	33	game	game	NOUN
fbem-27649	85	34	duration	duration	NOUN
fbem-27649	85	35	and	and	CCONJ
fbem-27649	85	36	can	can	AUX
fbem-27649	85	37	not	not	PART
fbem-27649	85	38	be	be	AUX
fbem-27649	85	39	divided	divide	VERB
fbem-27649	85	40	,	,	PUNCT
fbem-27649	85	41	the	the	DET
fbem-27649	85	42	game	game	NOUN
fbem-27649	85	43	service	service	NOUN
fbem-27649	85	44	that	that	PRON
fbem-27649	85	45	the	the	DET
fbem-27649	85	46	player	player	NOUN
fbem-27649	85	47	enjoys	enjoy	VERB
fbem-27649	85	48	has	have	AUX
fbem-27649	85	49	existed	exist	VERB
fbem-27649	85	50	since	since	SCONJ
fbem-27649	85	51	the	the	DET
fbem-27649	85	52	first	first	ADJ
fbem-27649	85	53	time	time	NOUN
fbem-27649	85	54	he	he	PRON
fbem-27649	85	55	enters	enter	VERB
fbem-27649	85	56	the	the	DET
fbem-27649	85	57	game	game	NOUN
fbem-27649	85	58	.	.	PUNCT
fbem-27649	86	1	the	the	DET
fbem-27649	86	2	purchase	purchase	NOUN
fbem-27649	86	3	of	of	ADP
fbem-27649	86	4	virtual	virtual	ADJ
fbem-27649	86	5	props	prop	NOUN
fbem-27649	86	6	can	can	AUX
fbem-27649	86	7	be	be	AUX
fbem-27649	86	8	regarded	regard	VERB
fbem-27649	86	9	as	as	ADP
fbem-27649	86	10	two	two	NUM
fbem-27649	86	11	contracts	contract	NOUN
fbem-27649	86	12	,	,	PUNCT
fbem-27649	86	13	one	one	NUM
fbem-27649	86	14	is	be	AUX
fbem-27649	86	15	the	the	DET
fbem-27649	86	16	props	prop	NOUN
fbem-27649	86	17	purchase	purchase	NOUN
fbem-27649	86	18	contract	contract	NOUN
fbem-27649	86	19	and	and	CCONJ
fbem-27649	86	20	the	the	DET
fbem-27649	86	21	other	other	ADJ
fbem-27649	86	22	is	be	AUX
fbem-27649	86	23	the	the	DET
fbem-27649	86	24	long	long	ADJ
fbem-27649	86	25	-	-	PUNCT
fbem-27649	86	26	term	term	NOUN
fbem-27649	86	27	game	game	NOUN
fbem-27649	86	28	experience	experience	NOUN
fbem-27649	86	29	service	service	NOUN
fbem-27649	86	30	contract	contract	NOUN
fbem-27649	86	31	.	.	PUNCT
fbem-27649	87	1	the	the	DET
fbem-27649	87	2	performance	performance	NOUN
fbem-27649	87	3	obligation	obligation	NOUN
fbem-27649	87	4	of	of	ADP
fbem-27649	87	5	the	the	DET
fbem-27649	87	6	online	online	ADJ
fbem-27649	87	7	game	game	NOUN
fbem-27649	87	8	enterprise	enterprise	NOUN
fbem-27649	87	9	in	in	ADP
fbem-27649	87	10	the	the	DET
fbem-27649	87	11	props	prop	NOUN
fbem-27649	87	12	purchase	purchase	NOUN
fbem-27649	87	13	contract	contract	NOUN
fbem-27649	87	14	belongs	belong	VERB
fbem-27649	87	15	to	to	ADP
fbem-27649	87	16	the	the	DET
fbem-27649	87	17	fulfilment	fulfilment	NOUN
fbem-27649	87	18	of	of	ADP
fbem-27649	87	19	the	the	DET
fbem-27649	87	20	performance	performance	NOUN
fbem-27649	87	21	obligation	obligation	NOUN
fbem-27649	87	22	at	at	ADP
fbem-27649	87	23	a	a	DET
fbem-27649	87	24	certain	certain	ADJ
fbem-27649	87	25	point	point	NOUN
fbem-27649	87	26	in	in	ADP
fbem-27649	87	27	time	time	NOUN
fbem-27649	87	28	,	,	PUNCT
fbem-27649	87	29	while	while	SCONJ
fbem-27649	87	30	the	the	DET
fbem-27649	87	31	game	game	NOUN
fbem-27649	87	32	experience	experience	NOUN
fbem-27649	87	33	service	service	NOUN
fbem-27649	87	34	belongs	belong	VERB
fbem-27649	87	35	to	to	ADP
fbem-27649	87	36	the	the	DET
fbem-27649	87	37	fulfilment	fulfilment	NOUN
fbem-27649	87	38	of	of	ADP
fbem-27649	87	39	the	the	DET
fbem-27649	87	40	performance	performance	NOUN
fbem-27649	87	41	obligation	obligation	NOUN
fbem-27649	87	42	within	within	ADP
fbem-27649	87	43	a	a	DET
fbem-27649	87	44	certain	certain	ADJ
fbem-27649	87	45	period	period	NOUN
fbem-27649	87	46	of	of	ADP
fbem-27649	87	47	time	time	NOUN
fbem-27649	87	48	.	.	PUNCT
fbem-27649	88	1	the	the	DET
fbem-27649	88	2	revenue	revenue	NOUN
fbem-27649	88	3	from	from	ADP
fbem-27649	88	4	the	the	DET
fbem-27649	88	5	sale	sale	NOUN
fbem-27649	88	6	of	of	ADP
fbem-27649	88	7	props	prop	NOUN
fbem-27649	88	8	can	can	AUX
fbem-27649	88	9	be	be	AUX
fbem-27649	88	10	allocated	allocate	VERB
fbem-27649	88	11	in	in	ADP
fbem-27649	88	12	accordance	accordance	NOUN
fbem-27649	88	13	with	with	ADP
fbem-27649	88	14	the	the	DET
fbem-27649	88	15	cost	cost	NOUN
fbem-27649	88	16	method	method	NOUN
fbem-27649	88	17	,	,	PUNCT
fbem-27649	88	18	with	with	ADP
fbem-27649	88	19	the	the	DET
fbem-27649	88	20	revenue	revenue	NOUN
fbem-27649	88	21	from	from	ADP
fbem-27649	88	22	the	the	DET
fbem-27649	88	23	props	prop	NOUN
fbem-27649	88	24	purchase	purchase	NOUN
fbem-27649	88	25	contract	contract	NOUN
fbem-27649	88	26	recognised	recognise	VERB
fbem-27649	88	27	at	at	ADP
fbem-27649	88	28	the	the	DET
fbem-27649	88	29	time	time	NOUN
fbem-27649	88	30	of	of	ADP
fbem-27649	88	31	the	the	DET
fbem-27649	88	32	sale	sale	NOUN
fbem-27649	88	33	in	in	ADP
fbem-27649	88	34	its	its	PRON
fbem-27649	88	35	entirety	entirety	NOUN
fbem-27649	88	36	,	,	PUNCT
fbem-27649	88	37	and	and	CCONJ
fbem-27649	88	38	the	the	DET
fbem-27649	88	39	revenue	revenue	NOUN
fbem-27649	88	40	from	from	ADP
fbem-27649	88	41	the	the	DET
fbem-27649	88	42	game	game	NOUN
fbem-27649	88	43	experience	experience	NOUN
fbem-27649	88	44	service	service	NOUN
fbem-27649	88	45	contract	contract	NOUN
fbem-27649	88	46	recognised	recognise	VERB
fbem-27649	88	47	evenly	evenly	ADV
fbem-27649	88	48	over	over	ADP
fbem-27649	88	49	the	the	DET
fbem-27649	88	50	game	game	NOUN
fbem-27649	88	51	's	's	PART
fbem-27649	88	52	life	life	NOUN
fbem-27649	88	53	span	span	NOUN
fbem-27649	88	54	.	.	PUNCT
fbem-27649	89	1	5	5	X
fbem-27649	89	2	.	.	X
fbem-27649	89	3	suggestions	suggestion	NOUN
fbem-27649	89	4	on	on	ADP
fbem-27649	89	5	revenue	revenue	NOUN
fbem-27649	89	6	recognition	recognition	NOUN
fbem-27649	89	7	issues	issue	NOUN
fbem-27649	89	8	in	in	ADP
fbem-27649	89	9	the	the	DET
fbem-27649	89	10	online	online	ADJ
fbem-27649	89	11	game	game	NOUN
fbem-27649	89	12	industry	industry	NOUN
fbem-27649	89	13	5.1	5.1	NUM
fbem-27649	89	14	.	.	PUNCT
fbem-27649	90	1	reasonable	reasonable	ADJ
fbem-27649	90	2	recognition	recognition	NOUN
fbem-27649	90	3	of	of	ADP
fbem-27649	90	4	sunken	sunken	ADJ
fbem-27649	90	5	revenue	revenue	NOUN
fbem-27649	90	6	players	player	NOUN
fbem-27649	90	7	often	often	ADV
fbem-27649	90	8	do	do	AUX
fbem-27649	90	9	not	not	PART
fbem-27649	90	10	use	use	VERB
fbem-27649	90	11	up	up	ADP
fbem-27649	90	12	all	all	DET
fbem-27649	90	13	the	the	DET
fbem-27649	90	14	virtual	virtual	ADJ
fbem-27649	90	15	currency	currency	NOUN
fbem-27649	90	16	after	after	ADP
fbem-27649	90	17	obtaining	obtain	VERB
fbem-27649	90	18	it	it	PRON
fbem-27649	90	19	,	,	PUNCT
fbem-27649	90	20	so	so	SCONJ
fbem-27649	90	21	enterprises	enterprise	NOUN
fbem-27649	90	22	need	need	VERB
fbem-27649	90	23	to	to	PART
fbem-27649	90	24	judge	judge	VERB
fbem-27649	90	25	when	when	SCONJ
fbem-27649	90	26	players	player	NOUN
fbem-27649	90	27	will	will	AUX
fbem-27649	90	28	no	no	ADV
fbem-27649	90	29	longer	long	ADV
fbem-27649	90	30	use	use	VERB
fbem-27649	90	31	the	the	DET
fbem-27649	90	32	precipitated	precipitate	VERB
fbem-27649	90	33	virtual	virtual	ADJ
fbem-27649	90	34	currency	currency	NOUN
fbem-27649	90	35	in	in	ADP
fbem-27649	90	36	their	their	PRON
fbem-27649	90	37	accounts	account	NOUN
fbem-27649	90	38	before	before	SCONJ
fbem-27649	90	39	they	they	PRON
fbem-27649	90	40	can	can	AUX
fbem-27649	90	41	recognise	recognise	VERB
fbem-27649	90	42	this	this	DET
fbem-27649	90	43	part	part	NOUN
fbem-27649	90	44	of	of	ADP
fbem-27649	90	45	the	the	DET
fbem-27649	90	46	virtual	virtual	ADJ
fbem-27649	90	47	currency	currency	NOUN
fbem-27649	90	48	as	as	ADP
fbem-27649	90	49	revenue	revenue	NOUN
fbem-27649	90	50	.	.	PUNCT
fbem-27649	91	1	under	under	ADP
fbem-27649	91	2	the	the	DET
fbem-27649	91	3	guidance	guidance	NOUN
fbem-27649	91	4	of	of	ADP
fbem-27649	91	5	the	the	DET
fbem-27649	91	6	new	new	ADJ
fbem-27649	91	7	revenue	revenue	NOUN
fbem-27649	91	8	standard	standard	NOUN
fbem-27649	91	9	,	,	PUNCT
fbem-27649	91	10	online	online	ADJ
fbem-27649	91	11	game	game	NOUN
fbem-27649	91	12	enterprises	enterprise	NOUN
fbem-27649	91	13	can	can	AUX
fbem-27649	91	14	first	first	ADV
fbem-27649	91	15	recognise	recognise	VERB
fbem-27649	91	16	the	the	DET
fbem-27649	91	17	deposited	deposit	VERB
fbem-27649	91	18	virtual	virtual	ADJ
fbem-27649	91	19	currency	currency	NOUN
fbem-27649	91	20	as	as	ADP
fbem-27649	91	21	deferred	defer	VERB
fbem-27649	91	22	revenue	revenue	NOUN
fbem-27649	91	23	,	,	PUNCT
fbem-27649	91	24	and	and	CCONJ
fbem-27649	91	25	after	after	ADP
fbem-27649	91	26	the	the	DET
fbem-27649	91	27	termination	termination	NOUN
fbem-27649	91	28	of	of	ADP
fbem-27649	91	29	the	the	DET
fbem-27649	91	30	operation	operation	NOUN
fbem-27649	91	31	of	of	ADP
fbem-27649	91	32	the	the	DET
fbem-27649	91	33	game	game	NOUN
fbem-27649	91	34	,	,	PUNCT
fbem-27649	91	35	enterprises	enterprise	NOUN
fbem-27649	91	36	can	can	AUX
fbem-27649	91	37	recognise	recognise	VERB
fbem-27649	91	38	this	this	DET
fbem-27649	91	39	part	part	NOUN
fbem-27649	91	40	of	of	ADP
fbem-27649	91	41	the	the	DET
fbem-27649	91	42	virtual	virtual	ADJ
fbem-27649	91	43	currency	currency	NOUN
fbem-27649	91	44	as	as	ADP
fbem-27649	91	45	deposited	deposit	VERB
fbem-27649	91	46	revenue	revenue	NOUN
fbem-27649	91	47	.	.	PUNCT
fbem-27649	92	1	however	however	ADV
fbem-27649	92	2	,	,	PUNCT
fbem-27649	92	3	this	this	DET
fbem-27649	92	4	method	method	NOUN
fbem-27649	92	5	of	of	ADP
fbem-27649	92	6	revenue	revenue	NOUN
fbem-27649	92	7	recognition	recognition	NOUN
fbem-27649	92	8	may	may	AUX
fbem-27649	92	9	result	result	VERB
fbem-27649	92	10	in	in	ADP
fbem-27649	92	11	the	the	DET
fbem-27649	92	12	situation	situation	NOUN
fbem-27649	92	13	reflected	reflect	VERB
fbem-27649	92	14	in	in	ADP
fbem-27649	92	15	the	the	DET
fbem-27649	92	16	financial	financial	ADJ
fbem-27649	92	17	statements	statement	NOUN
fbem-27649	92	18	not	not	PART
fbem-27649	92	19	being	be	AUX
fbem-27649	92	20	consistent	consistent	ADJ
fbem-27649	92	21	with	with	ADP
fbem-27649	92	22	the	the	DET
fbem-27649	92	23	reality	reality	NOUN
fbem-27649	92	24	.	.	PUNCT
fbem-27649	93	1	online	online	ADJ
fbem-27649	93	2	game	game	NOUN
fbem-27649	93	3	companies	company	NOUN
fbem-27649	93	4	should	should	AUX
fbem-27649	93	5	establish	establish	VERB
fbem-27649	93	6	a	a	DET
fbem-27649	93	7	reasonable	reasonable	ADJ
fbem-27649	93	8	system	system	NOUN
fbem-27649	93	9	to	to	PART
fbem-27649	93	10	regularly	regularly	ADV
fbem-27649	93	11	disclose	disclose	VERB
fbem-27649	93	12	the	the	DET
fbem-27649	93	13	precipitated	precipitate	VERB
fbem-27649	93	14	income	income	NOUN
fbem-27649	93	15	to	to	PART
fbem-27649	93	16	improve	improve	VERB
fbem-27649	93	17	the	the	DET
fbem-27649	93	18	accuracy	accuracy	NOUN
fbem-27649	93	19	and	and	CCONJ
fbem-27649	93	20	reliability	reliability	NOUN
fbem-27649	93	21	of	of	ADP
fbem-27649	93	22	accounting	accounting	NOUN
fbem-27649	93	23	information	information	NOUN
fbem-27649	93	24	,	,	PUNCT
fbem-27649	93	25	the	the	DET
fbem-27649	93	26	system	system	NOUN
fbem-27649	93	27	can	can	AUX
fbem-27649	93	28	be	be	AUX
fbem-27649	93	29	based	base	VERB
fbem-27649	93	30	on	on	ADP
fbem-27649	93	31	the	the	DET
fbem-27649	93	32	historical	historical	ADJ
fbem-27649	93	33	data	datum	NOUN
fbem-27649	93	34	of	of	ADP
fbem-27649	93	35	players	player	NOUN
fbem-27649	93	36	.	.	PUNCT
fbem-27649	94	1	when	when	SCONJ
fbem-27649	94	2	the	the	DET
fbem-27649	94	3	online	online	ADJ
fbem-27649	94	4	game	game	NOUN
fbem-27649	94	5	enterprise	enterprise	NOUN
fbem-27649	94	6	can	can	AUX
fbem-27649	94	7	reasonably	reasonably	ADV
fbem-27649	94	8	predict	predict	VERB
fbem-27649	94	9	the	the	DET
fbem-27649	94	10	point	point	NOUN
fbem-27649	94	11	when	when	SCONJ
fbem-27649	94	12	the	the	DET
fbem-27649	94	13	player	player	NOUN
fbem-27649	94	14	abandons	abandon	VERB
fbem-27649	94	15	the	the	DET
fbem-27649	94	16	game	game	NOUN
fbem-27649	94	17	,	,	PUNCT
fbem-27649	94	18	the	the	DET
fbem-27649	94	19	enterprise	enterprise	NOUN
fbem-27649	94	20	can	can	AUX
fbem-27649	94	21	recognise	recognise	VERB
fbem-27649	94	22	the	the	DET
fbem-27649	94	23	sinking	sink	VERB
fbem-27649	94	24	revenue	revenue	NOUN
fbem-27649	94	25	.	.	PUNCT
fbem-27649	95	1	for	for	ADP
fbem-27649	95	2	example	example	NOUN
fbem-27649	95	3	,	,	PUNCT
fbem-27649	95	4	the	the	DET
fbem-27649	95	5	enterprise	enterprise	NOUN
fbem-27649	95	6	believes	believe	VERB
fbem-27649	95	7	that	that	SCONJ
fbem-27649	95	8	the	the	DET
fbem-27649	95	9	player	player	NOUN
fbem-27649	95	10	has	have	AUX
fbem-27649	95	11	not	not	PART
fbem-27649	95	12	logged	log	VERB
fbem-27649	95	13	into	into	ADP
fbem-27649	95	14	the	the	DET
fbem-27649	95	15	game	game	NOUN
fbem-27649	95	16	for	for	ADP
fbem-27649	95	17	two	two	NUM
fbem-27649	95	18	consecutive	consecutive	ADJ
fbem-27649	95	19	months	month	NOUN
fbem-27649	95	20	,	,	PUNCT
fbem-27649	95	21	in	in	ADP
fbem-27649	95	22	which	which	DET
fbem-27649	95	23	case	case	NOUN
fbem-27649	95	24	the	the	DET
fbem-27649	95	25	likelihood	likelihood	NOUN
fbem-27649	95	26	of	of	ADP
fbem-27649	95	27	the	the	DET
fbem-27649	95	28	game	game	NOUN
fbem-27649	95	29	player	player	NOUN
fbem-27649	95	30	abandoning	abandon	VERB
fbem-27649	95	31	the	the	DET
fbem-27649	95	32	game	game	NOUN
fbem-27649	95	33	is	be	AUX
fbem-27649	95	34	extremely	extremely	ADV
fbem-27649	95	35	high	high	ADJ
fbem-27649	95	36	.	.	PUNCT
fbem-27649	96	1	then	then	ADV
fbem-27649	96	2	the	the	DET
fbem-27649	96	3	enterprise	enterprise	NOUN
fbem-27649	96	4	can	can	AUX
fbem-27649	96	5	recognise	recognise	VERB
fbem-27649	96	6	revenue	revenue	NOUN
fbem-27649	96	7	on	on	ADP
fbem-27649	96	8	the	the	DET
fbem-27649	96	9	virtual	virtual	ADJ
fbem-27649	96	10	currency	currency	NOUN
fbem-27649	96	11	in	in	ADP
fbem-27649	96	12	the	the	DET
fbem-27649	96	13	account	account	NOUN
fbem-27649	96	14	of	of	ADP
fbem-27649	96	15	the	the	DET
fbem-27649	96	16	player	player	NOUN
fbem-27649	96	17	who	who	PRON
fbem-27649	96	18	has	have	AUX
fbem-27649	96	19	not	not	PART
fbem-27649	96	20	logged	log	VERB
fbem-27649	96	21	in	in	ADP
fbem-27649	96	22	for	for	ADP
fbem-27649	96	23	two	two	NUM
fbem-27649	96	24	consecutive	consecutive	ADJ
fbem-27649	96	25	months	month	NOUN
fbem-27649	96	26	.	.	PUNCT
fbem-27649	97	1	this	this	DET
fbem-27649	97	2	method	method	NOUN
fbem-27649	97	3	is	be	AUX
fbem-27649	97	4	more	more	ADV
fbem-27649	97	5	scientific	scientific	ADJ
fbem-27649	97	6	,	,	PUNCT
fbem-27649	97	7	but	but	CCONJ
fbem-27649	97	8	how	how	SCONJ
fbem-27649	97	9	to	to	PART
fbem-27649	97	10	judge	judge	VERB
fbem-27649	97	11	the	the	DET
fbem-27649	97	12	point	point	NOUN
fbem-27649	97	13	of	of	ADP
fbem-27649	97	14	time	time	NOUN
fbem-27649	97	15	when	when	SCONJ
fbem-27649	97	16	the	the	DET
fbem-27649	97	17	game	game	NOUN
fbem-27649	97	18	player	player	NOUN
fbem-27649	97	19	abandons	abandon	VERB
fbem-27649	97	20	the	the	DET
fbem-27649	97	21	game	game	NOUN
fbem-27649	97	22	is	be	AUX
fbem-27649	97	23	a	a	DET
fbem-27649	97	24	difficult	difficult	ADJ
fbem-27649	97	25	problem	problem	NOUN
fbem-27649	97	26	.	.	PUNCT
fbem-27649	98	1	enterprises	enterprise	NOUN
fbem-27649	98	2	need	need	VERB
fbem-27649	98	3	to	to	PART
fbem-27649	98	4	conduct	conduct	VERB
fbem-27649	98	5	extensive	extensive	ADJ
fbem-27649	98	6	,	,	PUNCT
fbem-27649	98	7	scientific	scientific	ADJ
fbem-27649	98	8	analyses	analysis	NOUN
fbem-27649	98	9	of	of	ADP
fbem-27649	98	10	the	the	DET
fbem-27649	98	11	data	datum	NOUN
fbem-27649	98	12	in	in	ADP
fbem-27649	98	13	the	the	DET
fbem-27649	98	14	gamer	gamer	PROPN
fbem-27649	98	15	data	data	PROPN
fbem-27649	98	16	system	system	NOUN
fbem-27649	98	17	before	before	SCONJ
fbem-27649	98	18	they	they	PRON
fbem-27649	98	19	can	can	AUX
fbem-27649	98	20	reasonably	reasonably	ADV
fbem-27649	98	21	define	define	VERB
fbem-27649	98	22	this	this	DET
fbem-27649	98	23	point	point	NOUN
fbem-27649	98	24	in	in	ADP
fbem-27649	98	25	time	time	NOUN
fbem-27649	98	26	.	.	PUNCT
fbem-27649	99	1	when	when	SCONJ
fbem-27649	99	2	using	use	VERB
fbem-27649	99	3	this	this	DET
fbem-27649	99	4	method	method	NOUN
fbem-27649	99	5	,	,	PUNCT
fbem-27649	99	6	it	it	PRON
fbem-27649	99	7	is	be	AUX
fbem-27649	99	8	important	important	ADJ
fbem-27649	99	9	to	to	PART
fbem-27649	99	10	ensure	ensure	VERB
fbem-27649	99	11	that	that	SCONJ
fbem-27649	99	12	the	the	DET
fbem-27649	99	13	analysis	analysis	NOUN
fbem-27649	99	14	of	of	ADP
fbem-27649	99	15	the	the	DET
fbem-27649	99	16	player	player	NOUN
fbem-27649	99	17	data	data	NOUN
fbem-27649	99	18	system	system	NOUN
fbem-27649	99	19	is	be	AUX
fbem-27649	99	20	representative	representative	ADJ
fbem-27649	99	21	of	of	ADP
fbem-27649	99	22	the	the	DET
fbem-27649	99	23	future	future	ADJ
fbem-27649	99	24	business	business	NOUN
fbem-27649	99	25	results	result	NOUN
fbem-27649	99	26	of	of	ADP
fbem-27649	99	27	the	the	DET
fbem-27649	99	28	game	game	NOUN
fbem-27649	99	29	to	to	PART
fbem-27649	99	30	ensure	ensure	VERB
fbem-27649	99	31	the	the	DET
fbem-27649	99	32	accuracy	accuracy	NOUN
fbem-27649	99	33	of	of	ADP
fbem-27649	99	34	the	the	DET
fbem-27649	99	35	estimate	estimate	NOUN
fbem-27649	99	36	.	.	PUNCT
fbem-27649	100	1	this	this	DET
fbem-27649	100	2	method	method	NOUN
fbem-27649	100	3	requires	require	VERB
fbem-27649	100	4	the	the	DET
fbem-27649	100	5	enterprise	enterprise	NOUN
fbem-27649	100	6	's	's	PART
fbem-27649	100	7	prediction	prediction	NOUN
fbem-27649	100	8	and	and	CCONJ
fbem-27649	100	9	estimation	estimation	NOUN
fbem-27649	100	10	,	,	PUNCT
fbem-27649	100	11	and	and	CCONJ
fbem-27649	100	12	it	it	PRON
fbem-27649	100	13	is	be	AUX
fbem-27649	100	14	inevitable	inevitable	ADJ
fbem-27649	100	15	that	that	SCONJ
fbem-27649	100	16	there	there	PRON
fbem-27649	100	17	will	will	AUX
fbem-27649	100	18	be	be	AUX
fbem-27649	100	19	errors	error	NOUN
fbem-27649	100	20	,	,	PUNCT
fbem-27649	100	21	but	but	CCONJ
fbem-27649	100	22	such	such	ADJ
fbem-27649	100	23	errors	error	NOUN
fbem-27649	100	24	tend	tend	VERB
fbem-27649	100	25	not	not	PART
fbem-27649	100	26	to	to	PART
fbem-27649	100	27	be	be	AUX
fbem-27649	100	28	too	too	ADV
fbem-27649	100	29	large	large	ADJ
fbem-27649	100	30	,	,	PUNCT
fbem-27649	100	31	115	115	NUM
fbem-27649	100	32	so	so	ADV
fbem-27649	100	33	after	after	SCONJ
fbem-27649	100	34	the	the	DET
fbem-27649	100	35	game	game	NOUN
fbem-27649	100	36	terminates	terminate	VERB
fbem-27649	100	37	its	its	PRON
fbem-27649	100	38	operation	operation	NOUN
fbem-27649	100	39	,	,	PUNCT
fbem-27649	100	40	the	the	DET
fbem-27649	100	41	enterprise	enterprise	NOUN
fbem-27649	100	42	can	can	AUX
fbem-27649	100	43	adjust	adjust	VERB
fbem-27649	100	44	the	the	DET
fbem-27649	100	45	corresponding	correspond	VERB
fbem-27649	100	46	errors	error	NOUN
fbem-27649	100	47	.	.	PUNCT
fbem-27649	101	1	for	for	ADP
fbem-27649	101	2	the	the	DET
fbem-27649	101	3	existence	existence	NOUN
fbem-27649	101	4	of	of	ADP
fbem-27649	101	5	errors	error	NOUN
fbem-27649	101	6	enterprises	enterprise	NOUN
fbem-27649	101	7	should	should	AUX
fbem-27649	101	8	more	more	ADV
fbem-27649	101	9	refund	refund	VERB
fbem-27649	101	10	and	and	CCONJ
fbem-27649	101	11	less	less	ADJ
fbem-27649	101	12	make	make	VERB
fbem-27649	101	13	up	up	ADP
fbem-27649	101	14	for	for	ADP
fbem-27649	101	15	the	the	DET
fbem-27649	101	16	overrecognised	overrecognise	VERB
fbem-27649	101	17	sinking	sinking	NOUN
fbem-27649	101	18	revenues	revenue	NOUN
fbem-27649	101	19	to	to	PART
fbem-27649	101	20	be	be	AUX
fbem-27649	101	21	re	re	VERB
fbem-27649	101	22	-	-	VERB
fbem-27649	101	23	recognised	recognise	VERB
fbem-27649	101	24	as	as	ADP
fbem-27649	101	25	income	income	NOUN
fbem-27649	101	26	from	from	ADP
fbem-27649	101	27	the	the	DET
fbem-27649	101	28	main	main	ADJ
fbem-27649	101	29	business	business	NOUN
fbem-27649	101	30	,	,	PUNCT
fbem-27649	101	31	and	and	CCONJ
fbem-27649	101	32	the	the	DET
fbem-27649	101	33	recognised	recognise	VERB
fbem-27649	101	34	non	non	ADJ
fbem-27649	101	35	-	-	ADJ
fbem-27649	101	36	operating	operating	ADJ
fbem-27649	101	37	revenues	revenue	NOUN
fbem-27649	101	38	to	to	PART
fbem-27649	101	39	be	be	AUX
fbem-27649	101	40	eliminated	eliminate	VERB
fbem-27649	101	41	;	;	PUNCT
fbem-27649	101	42	the	the	DET
fbem-27649	101	43	under	under	ADV
fbem-27649	101	44	-	-	PUNCT
fbem-27649	101	45	recognised	recognise	VERB
fbem-27649	101	46	portion	portion	NOUN
fbem-27649	101	47	of	of	ADP
fbem-27649	101	48	the	the	DET
fbem-27649	101	49	non	non	ADJ
fbem-27649	101	50	-	-	ADJ
fbem-27649	101	51	operating	operating	ADJ
fbem-27649	101	52	revenues	revenue	NOUN
fbem-27649	101	53	to	to	PART
fbem-27649	101	54	be	be	AUX
fbem-27649	101	55	made	make	VERB
fbem-27649	101	56	up	up	ADP
fbem-27649	101	57	in	in	ADP
fbem-27649	101	58	accordance	accordance	NOUN
fbem-27649	101	59	with	with	ADP
fbem-27649	101	60	the	the	DET
fbem-27649	101	61	actual	actual	ADJ
fbem-27649	101	62	amount	amount	NOUN
fbem-27649	101	63	.	.	PUNCT
fbem-27649	102	1	sunk	sink	VERB
fbem-27649	102	2	revenue	revenue	NOUN
fbem-27649	102	3	is	be	AUX
fbem-27649	102	4	recognised	recognise	VERB
fbem-27649	102	5	in	in	ADP
fbem-27649	102	6	conjunction	conjunction	NOUN
fbem-27649	102	7	with	with	ADP
fbem-27649	102	8	the	the	DET
fbem-27649	102	9	concept	concept	NOUN
fbem-27649	102	10	of	of	ADP
fbem-27649	102	11	control	control	NOUN
fbem-27649	102	12	.	.	PUNCT
fbem-27649	103	1	online	online	ADJ
fbem-27649	103	2	game	game	NOUN
fbem-27649	103	3	enterprises	enterprise	NOUN
fbem-27649	103	4	control	control	VERB
fbem-27649	103	5	the	the	DET
fbem-27649	103	6	operation	operation	NOUN
fbem-27649	103	7	of	of	ADP
fbem-27649	103	8	the	the	DET
fbem-27649	103	9	game	game	NOUN
fbem-27649	103	10	in	in	ADP
fbem-27649	103	11	the	the	DET
fbem-27649	103	12	virtual	virtual	ADJ
fbem-27649	103	13	world	world	NOUN
fbem-27649	103	14	,	,	PUNCT
fbem-27649	103	15	and	and	CCONJ
fbem-27649	103	16	all	all	DET
fbem-27649	103	17	transactions	transaction	NOUN
fbem-27649	103	18	occurring	occur	VERB
fbem-27649	103	19	in	in	ADP
fbem-27649	103	20	the	the	DET
fbem-27649	103	21	enterprise	enterprise	NOUN
fbem-27649	103	22	are	be	AUX
fbem-27649	103	23	carried	carry	VERB
fbem-27649	103	24	out	out	ADP
fbem-27649	103	25	in	in	ADP
fbem-27649	103	26	the	the	DET
fbem-27649	103	27	virtual	virtual	ADJ
fbem-27649	103	28	world	world	NOUN
fbem-27649	103	29	through	through	ADP
fbem-27649	103	30	the	the	DET
fbem-27649	103	31	internet	internet	NOUN
fbem-27649	103	32	.	.	PUNCT
fbem-27649	104	1	determining	determine	VERB
fbem-27649	104	2	the	the	DET
fbem-27649	104	3	point	point	NOUN
fbem-27649	104	4	of	of	ADP
fbem-27649	104	5	time	time	NOUN
fbem-27649	104	6	for	for	ADP
fbem-27649	104	7	revenue	revenue	NOUN
fbem-27649	104	8	recognition	recognition	NOUN
fbem-27649	104	9	and	and	CCONJ
fbem-27649	104	10	the	the	DET
fbem-27649	104	11	period	period	NOUN
fbem-27649	104	12	of	of	ADP
fbem-27649	104	13	revenue	revenue	NOUN
fbem-27649	104	14	deferral	deferral	NOUN
fbem-27649	104	15	by	by	ADP
fbem-27649	104	16	the	the	DET
fbem-27649	104	17	performance	performance	NOUN
fbem-27649	104	18	obligation	obligation	NOUN
fbem-27649	104	19	of	of	ADP
fbem-27649	104	20	the	the	DET
fbem-27649	104	21	contract	contract	NOUN
fbem-27649	104	22	and	and	CCONJ
fbem-27649	104	23	combining	combine	VERB
fbem-27649	104	24	the	the	DET
fbem-27649	104	25	concept	concept	NOUN
fbem-27649	104	26	of	of	ADP
fbem-27649	104	27	transfer	transfer	NOUN
fbem-27649	104	28	of	of	ADP
fbem-27649	104	29	control	control	NOUN
fbem-27649	104	30	can	can	AUX
fbem-27649	104	31	largely	largely	ADV
fbem-27649	104	32	solve	solve	VERB
fbem-27649	104	33	the	the	DET
fbem-27649	104	34	problem	problem	NOUN
fbem-27649	104	35	of	of	ADP
fbem-27649	104	36	determining	determine	VERB
fbem-27649	104	37	whether	whether	SCONJ
fbem-27649	104	38	the	the	DET
fbem-27649	104	39	major	major	ADJ
fbem-27649	104	40	risks	risk	NOUN
fbem-27649	104	41	and	and	CCONJ
fbem-27649	104	42	rewards	reward	NOUN
fbem-27649	104	43	of	of	ADP
fbem-27649	104	44	the	the	DET
fbem-27649	104	45	goods	good	NOUN
fbem-27649	104	46	are	be	AUX
fbem-27649	104	47	transferred	transfer	VERB
fbem-27649	104	48	.	.	PUNCT
fbem-27649	105	1	a	a	DET
fbem-27649	105	2	performance	performance	NOUN
fbem-27649	105	3	obligation	obligation	NOUN
fbem-27649	105	4	is	be	AUX
fbem-27649	105	5	a	a	DET
fbem-27649	105	6	contractual	contractual	ADJ
fbem-27649	105	7	commitment	commitment	NOUN
fbem-27649	105	8	by	by	ADP
fbem-27649	105	9	an	an	DET
fbem-27649	105	10	enterprise	enterprise	NOUN
fbem-27649	105	11	to	to	PART
fbem-27649	105	12	transfer	transfer	VERB
fbem-27649	105	13	clearly	clearly	ADV
fbem-27649	105	14	distinguishable	distinguishable	ADJ
fbem-27649	105	15	goods	good	NOUN
fbem-27649	105	16	or	or	CCONJ
fbem-27649	105	17	services	service	NOUN
fbem-27649	105	18	to	to	ADP
fbem-27649	105	19	a	a	DET
fbem-27649	105	20	customer	customer	NOUN
fbem-27649	105	21	,	,	PUNCT
fbem-27649	105	22	which	which	PRON
fbem-27649	105	23	can	can	AUX
fbem-27649	105	24	be	be	AUX
fbem-27649	105	25	further	far	ADV
fbem-27649	105	26	divided	divide	VERB
fbem-27649	105	27	into	into	ADP
fbem-27649	105	28	a	a	DET
fbem-27649	105	29	performance	performance	NOUN
fbem-27649	105	30	obligation	obligation	NOUN
fbem-27649	105	31	that	that	PRON
fbem-27649	105	32	is	be	AUX
fbem-27649	105	33	completed	complete	VERB
fbem-27649	105	34	at	at	ADP
fbem-27649	105	35	a	a	DET
fbem-27649	105	36	point	point	NOUN
fbem-27649	105	37	in	in	ADP
fbem-27649	105	38	time	time	NOUN
fbem-27649	105	39	and	and	CCONJ
fbem-27649	105	40	a	a	DET
fbem-27649	105	41	performance	performance	NOUN
fbem-27649	105	42	obligation	obligation	NOUN
fbem-27649	105	43	that	that	PRON
fbem-27649	105	44	is	be	AUX
fbem-27649	105	45	completed	complete	VERB
fbem-27649	105	46	over	over	ADP
fbem-27649	105	47	a	a	DET
fbem-27649	105	48	period	period	NOUN
fbem-27649	105	49	of	of	ADP
fbem-27649	105	50	time	time	NOUN
fbem-27649	105	51	.	.	PUNCT
fbem-27649	106	1	the	the	DET
fbem-27649	106	2	transfer	transfer	NOUN
fbem-27649	106	3	of	of	ADP
fbem-27649	106	4	control	control	NOUN
fbem-27649	106	5	,	,	PUNCT
fbem-27649	106	6	on	on	ADP
fbem-27649	106	7	the	the	DET
fbem-27649	106	8	other	other	ADJ
fbem-27649	106	9	hand	hand	NOUN
fbem-27649	106	10	,	,	PUNCT
fbem-27649	106	11	is	be	AUX
fbem-27649	106	12	based	base	VERB
fbem-27649	106	13	on	on	ADP
fbem-27649	106	14	the	the	DET
fbem-27649	106	15	ability	ability	NOUN
fbem-27649	106	16	to	to	PART
fbem-27649	106	17	dominate	dominate	VERB
fbem-27649	106	18	the	the	DET
fbem-27649	106	19	use	use	NOUN
fbem-27649	106	20	of	of	ADP
fbem-27649	106	21	the	the	DET
fbem-27649	106	22	good	good	NOUN
fbem-27649	106	23	or	or	CCONJ
fbem-27649	106	24	service	service	NOUN
fbem-27649	106	25	and	and	CCONJ
fbem-27649	106	26	the	the	DET
fbem-27649	106	27	ability	ability	NOUN
fbem-27649	106	28	to	to	PART
fbem-27649	106	29	obtain	obtain	VERB
fbem-27649	106	30	almost	almost	ADV
fbem-27649	106	31	all	all	PRON
fbem-27649	106	32	of	of	ADP
fbem-27649	106	33	the	the	DET
fbem-27649	106	34	economic	economic	ADJ
fbem-27649	106	35	benefits	benefit	NOUN
fbem-27649	106	36	on	on	ADP
fbem-27649	106	37	the	the	DET
fbem-27649	106	38	good	good	NOUN
fbem-27649	106	39	or	or	CCONJ
fbem-27649	106	40	service	service	NOUN
fbem-27649	106	41	.	.	PUNCT
fbem-27649	107	1	in	in	ADP
fbem-27649	107	2	giant	giant	ADJ
fbem-27649	107	3	network	network	NOUN
fbem-27649	107	4	's	's	PART
fbem-27649	107	5	internet	internet	NOUN
fbem-27649	107	6	community	community	NOUN
fbem-27649	107	7	tools	tool	NOUN
fbem-27649	107	8	,	,	PUNCT
fbem-27649	107	9	customers	customer	NOUN
fbem-27649	107	10	often	often	ADV
fbem-27649	107	11	do	do	AUX
fbem-27649	107	12	not	not	PART
fbem-27649	107	13	use	use	VERB
fbem-27649	107	14	all	all	PRON
fbem-27649	107	15	of	of	ADP
fbem-27649	107	16	the	the	DET
fbem-27649	107	17	virtual	virtual	ADJ
fbem-27649	107	18	currencies	currency	NOUN
fbem-27649	107	19	after	after	ADP
fbem-27649	107	20	recharging	recharge	VERB
fbem-27649	107	21	and	and	CCONJ
fbem-27649	107	22	obtaining	obtain	VERB
fbem-27649	107	23	them	they	PRON
fbem-27649	107	24	,	,	PUNCT
fbem-27649	107	25	so	so	ADV
fbem-27649	107	26	it	it	PRON
fbem-27649	107	27	is	be	AUX
fbem-27649	107	28	necessary	necessary	ADJ
fbem-27649	107	29	to	to	PART
fbem-27649	107	30	first	first	ADV
fbem-27649	107	31	determine	determine	VERB
fbem-27649	107	32	when	when	SCONJ
fbem-27649	107	33	customers	customer	NOUN
fbem-27649	107	34	will	will	AUX
fbem-27649	107	35	no	no	ADV
fbem-27649	107	36	longer	long	ADV
fbem-27649	107	37	use	use	VERB
fbem-27649	107	38	the	the	DET
fbem-27649	107	39	virtual	virtual	ADJ
fbem-27649	107	40	currencies	currency	NOUN
fbem-27649	107	41	deposited	deposit	VERB
fbem-27649	107	42	in	in	ADP
fbem-27649	107	43	their	their	PRON
fbem-27649	107	44	accounts	account	NOUN
fbem-27649	107	45	,	,	PUNCT
fbem-27649	107	46	and	and	CCONJ
fbem-27649	107	47	under	under	ADP
fbem-27649	107	48	the	the	DET
fbem-27649	107	49	guidance	guidance	NOUN
fbem-27649	107	50	of	of	ADP
fbem-27649	107	51	the	the	DET
fbem-27649	107	52	new	new	ADJ
fbem-27649	107	53	revenue	revenue	NOUN
fbem-27649	107	54	standard	standard	NOUN
fbem-27649	107	55	,	,	PUNCT
fbem-27649	107	56	online	online	ADJ
fbem-27649	107	57	game	game	NOUN
fbem-27649	107	58	companies	company	NOUN
fbem-27649	107	59	may	may	AUX
fbem-27649	107	60	first	first	ADV
fbem-27649	107	61	recognise	recognise	VERB
fbem-27649	107	62	the	the	DET
fbem-27649	107	63	deposited	deposit	VERB
fbem-27649	107	64	virtual	virtual	ADJ
fbem-27649	107	65	currencies	currency	NOUN
fbem-27649	107	66	as	as	ADP
fbem-27649	107	67	deferred	defer	VERB
fbem-27649	107	68	revenue	revenue	NOUN
fbem-27649	107	69	and	and	CCONJ
fbem-27649	107	70	then	then	ADV
fbem-27649	107	71	recognise	recognise	VERB
fbem-27649	107	72	this	this	DET
fbem-27649	107	73	virtual	virtual	ADJ
fbem-27649	107	74	currency	currency	NOUN
fbem-27649	107	75	as	as	ADP
fbem-27649	107	76	revenue	revenue	NOUN
fbem-27649	107	77	afterwards	afterwards	ADV
fbem-27649	107	78	.	.	PUNCT
fbem-27649	108	1	recognition	recognition	NOUN
fbem-27649	108	2	based	base	VERB
fbem-27649	108	3	on	on	ADP
fbem-27649	108	4	player	player	NOUN
fbem-27649	108	5	game	game	NOUN
fbem-27649	108	6	life	life	NOUN
fbem-27649	108	7	.	.	PUNCT
fbem-27649	109	1	the	the	DET
fbem-27649	109	2	online	online	ADJ
fbem-27649	109	3	gaming	gaming	NOUN
fbem-27649	109	4	industry	industry	NOUN
fbem-27649	109	5	is	be	AUX
fbem-27649	109	6	a	a	DET
fbem-27649	109	7	fast	fast	ADV
fbem-27649	109	8	-	-	PUNCT
fbem-27649	109	9	changing	change	VERB
fbem-27649	109	10	environment	environment	NOUN
fbem-27649	109	11	with	with	ADP
fbem-27649	109	12	rapid	rapid	ADJ
fbem-27649	109	13	product	product	NOUN
fbem-27649	109	14	updates	update	VERB
fbem-27649	109	15	,	,	PUNCT
fbem-27649	109	16	and	and	CCONJ
fbem-27649	109	17	paying	pay	VERB
fbem-27649	109	18	players	player	NOUN
fbem-27649	109	19	may	may	AUX
fbem-27649	109	20	switch	switch	VERB
fbem-27649	109	21	to	to	ADP
fbem-27649	109	22	other	other	ADJ
fbem-27649	109	23	players	player	NOUN
fbem-27649	109	24	,	,	PUNCT
fbem-27649	109	25	generating	generate	VERB
fbem-27649	109	26	a	a	DET
fbem-27649	109	27	lot	lot	NOUN
fbem-27649	109	28	of	of	ADP
fbem-27649	109	29	deposited	deposit	VERB
fbem-27649	109	30	revenue	revenue	NOUN
fbem-27649	109	31	.	.	PUNCT
fbem-27649	110	1	the	the	DET
fbem-27649	110	2	new	new	ADJ
fbem-27649	110	3	revenue	revenue	NOUN
fbem-27649	110	4	standard	standard	NOUN
fbem-27649	110	5	instructs	instruct	VERB
fbem-27649	110	6	online	online	ADJ
fbem-27649	110	7	game	game	NOUN
fbem-27649	110	8	enterprises	enterprise	NOUN
fbem-27649	110	9	to	to	PART
fbem-27649	110	10	recognise	recognise	VERB
fbem-27649	110	11	deposited	deposit	VERB
fbem-27649	110	12	revenue	revenue	NOUN
fbem-27649	110	13	as	as	ADP
fbem-27649	110	14	deferred	defer	VERB
fbem-27649	110	15	revenue	revenue	NOUN
fbem-27649	110	16	until	until	SCONJ
fbem-27649	110	17	the	the	DET
fbem-27649	110	18	game	game	NOUN
fbem-27649	110	19	terminates	terminate	VERB
fbem-27649	110	20	operation	operation	NOUN
fbem-27649	110	21	,	,	PUNCT
fbem-27649	110	22	and	and	CCONJ
fbem-27649	110	23	then	then	ADV
fbem-27649	110	24	finally	finally	ADV
fbem-27649	110	25	recognise	recognise	VERB
fbem-27649	110	26	the	the	DET
fbem-27649	110	27	deposited	deposited	ADJ
fbem-27649	110	28	revenue	revenue	NOUN
fbem-27649	110	29	.	.	PUNCT
fbem-27649	111	1	online	online	ADJ
fbem-27649	111	2	game	game	NOUN
fbem-27649	111	3	companies	company	NOUN
fbem-27649	111	4	can	can	AUX
fbem-27649	111	5	make	make	VERB
fbem-27649	111	6	full	full	ADJ
fbem-27649	111	7	use	use	NOUN
fbem-27649	111	8	of	of	ADP
fbem-27649	111	9	the	the	DET
fbem-27649	111	10	data	datum	NOUN
fbem-27649	111	11	analysis	analysis	NOUN
fbem-27649	111	12	system	system	NOUN
fbem-27649	111	13	(	(	PUNCT
fbem-27649	111	14	players	player	NOUN
fbem-27649	111	15	)	)	PUNCT
fbem-27649	111	16	,	,	PUNCT
fbem-27649	111	17	the	the	DET
fbem-27649	111	18	paid	pay	VERB
fbem-27649	111	19	players	player	NOUN
fbem-27649	111	20	in	in	ADP
fbem-27649	111	21	the	the	DET
fbem-27649	111	22	game	game	NOUN
fbem-27649	111	23	to	to	PART
fbem-27649	111	24	play	play	VERB
fbem-27649	111	25	the	the	DET
fbem-27649	111	26	time	time	NOUN
fbem-27649	111	27	for	for	ADP
fbem-27649	111	28	general	general	ADJ
fbem-27649	111	29	analysis	analysis	NOUN
fbem-27649	111	30	,	,	PUNCT
fbem-27649	111	31	so	so	SCONJ
fbem-27649	111	32	as	as	SCONJ
fbem-27649	111	33	to	to	PART
fbem-27649	111	34	calculate	calculate	VERB
fbem-27649	111	35	the	the	DET
fbem-27649	111	36	average	average	ADJ
fbem-27649	111	37	life	life	NOUN
fbem-27649	111	38	cycle	cycle	NOUN
fbem-27649	111	39	of	of	ADP
fbem-27649	111	40	these	these	DET
fbem-27649	111	41	players	player	NOUN
fbem-27649	111	42	t	t	PROPN
fbem-27649	111	43	,	,	PUNCT
fbem-27649	111	44	precipitation	precipitation	NOUN
fbem-27649	111	45	income	income	NOUN
fbem-27649	111	46	in	in	ADP
fbem-27649	111	47	the	the	DET
fbem-27649	111	48	cycle	cycle	NOUN
fbem-27649	111	49	t	t	NOUN
fbem-27649	111	50	for	for	ADP
fbem-27649	111	51	the	the	DET
fbem-27649	111	52	assessment	assessment	NOUN
fbem-27649	111	53	of	of	ADP
fbem-27649	111	54	accounting	accounting	NOUN
fbem-27649	111	55	,	,	PUNCT
fbem-27649	111	56	in	in	ADP
fbem-27649	111	57	the	the	DET
fbem-27649	111	58	end	end	NOUN
fbem-27649	111	59	of	of	ADP
fbem-27649	111	60	the	the	DET
fbem-27649	111	61	game	game	NOUN
fbem-27649	111	62	life	life	NOUN
fbem-27649	111	63	of	of	ADP
fbem-27649	111	64	the	the	DET
fbem-27649	111	65	players	player	NOUN
fbem-27649	111	66	will	will	AUX
fbem-27649	111	67	also	also	ADV
fbem-27649	111	68	be	be	AUX
fbem-27649	111	69	disclosed	disclose	VERB
fbem-27649	111	70	in	in	ADP
fbem-27649	111	71	advance	advance	NOUN
fbem-27649	111	72	of	of	ADP
fbem-27649	111	73	the	the	DET
fbem-27649	111	74	precipitation	precipitation	NOUN
fbem-27649	111	75	income	income	NOUN
fbem-27649	111	76	.	.	PUNCT
fbem-27649	112	1	5.2	5.2	NUM
fbem-27649	112	2	.	.	PUNCT
fbem-27649	112	3	emphasis	emphasis	NOUN
fbem-27649	112	4	on	on	ADP
fbem-27649	112	5	revenue	revenue	NOUN
fbem-27649	112	6	recognition	recognition	NOUN
fbem-27649	112	7	and	and	CCONJ
fbem-27649	112	8	information	information	NOUN
fbem-27649	112	9	disclosure	disclosure	NOUN
fbem-27649	112	10	issues	issue	NOUN
fbem-27649	112	11	in	in	ADP
fbem-27649	112	12	the	the	DET
fbem-27649	112	13	online	online	ADJ
fbem-27649	112	14	game	game	NOUN
fbem-27649	112	15	industry	industry	NOUN
fbem-27649	112	16	the	the	DET
fbem-27649	112	17	new	new	ADJ
fbem-27649	112	18	revenue	revenue	NOUN
fbem-27649	112	19	standard	standard	NOUN
fbem-27649	112	20	has	have	AUX
fbem-27649	112	21	added	add	VERB
fbem-27649	112	22	a	a	DET
fbem-27649	112	23	large	large	ADJ
fbem-27649	112	24	number	number	NOUN
fbem-27649	112	25	of	of	ADP
fbem-27649	112	26	contents	content	NOUN
fbem-27649	112	27	that	that	PRON
fbem-27649	112	28	need	need	VERB
fbem-27649	112	29	to	to	PART
fbem-27649	112	30	be	be	AUX
fbem-27649	112	31	estimated	estimate	VERB
fbem-27649	112	32	by	by	ADP
fbem-27649	112	33	accountants	accountant	NOUN
fbem-27649	112	34	,	,	PUNCT
fbem-27649	112	35	and	and	CCONJ
fbem-27649	112	36	there	there	PRON
fbem-27649	112	37	is	be	VERB
fbem-27649	112	38	no	no	DET
fbem-27649	112	39	specific	specific	ADJ
fbem-27649	112	40	specification	specification	NOUN
fbem-27649	112	41	on	on	ADP
fbem-27649	112	42	the	the	DET
fbem-27649	112	43	practical	practical	ADJ
fbem-27649	112	44	operation	operation	NOUN
fbem-27649	112	45	,	,	PUNCT
fbem-27649	112	46	which	which	PRON
fbem-27649	112	47	requires	require	VERB
fbem-27649	112	48	the	the	DET
fbem-27649	112	49	financial	financial	ADJ
fbem-27649	112	50	personnel	personnel	NOUN
fbem-27649	112	51	of	of	ADP
fbem-27649	112	52	online	online	ADJ
fbem-27649	112	53	game	game	NOUN
fbem-27649	112	54	enterprises	enterprise	NOUN
fbem-27649	112	55	to	to	PART
fbem-27649	112	56	make	make	VERB
fbem-27649	112	57	professional	professional	ADJ
fbem-27649	112	58	judgement	judgement	NOUN
fbem-27649	112	59	according	accord	VERB
fbem-27649	112	60	to	to	ADP
fbem-27649	112	61	their	their	PRON
fbem-27649	112	62	working	work	VERB
fbem-27649	112	63	experience	experience	NOUN
fbem-27649	112	64	in	in	ADP
fbem-27649	112	65	the	the	DET
fbem-27649	112	66	specific	specific	ADJ
fbem-27649	112	67	operation	operation	NOUN
fbem-27649	112	68	.	.	PUNCT
fbem-27649	113	1	however	however	ADV
fbem-27649	113	2	,	,	PUNCT
fbem-27649	113	3	there	there	PRON
fbem-27649	113	4	are	be	VERB
fbem-27649	113	5	many	many	ADJ
fbem-27649	113	6	matters	matter	NOUN
fbem-27649	113	7	that	that	PRON
fbem-27649	113	8	can	can	AUX
fbem-27649	113	9	not	not	PART
fbem-27649	113	10	be	be	AUX
fbem-27649	113	11	accurately	accurately	ADV
fbem-27649	113	12	assessed	assess	VERB
fbem-27649	113	13	and	and	CCONJ
fbem-27649	113	14	can	can	AUX
fbem-27649	113	15	only	only	ADV
fbem-27649	113	16	be	be	AUX
fbem-27649	113	17	reasonably	reasonably	ADV
fbem-27649	113	18	estimated	estimate	VERB
fbem-27649	113	19	,	,	PUNCT
fbem-27649	113	20	with	with	ADP
fbem-27649	113	21	a	a	DET
fbem-27649	113	22	certain	certain	ADJ
fbem-27649	113	23	degree	degree	NOUN
fbem-27649	113	24	of	of	ADP
fbem-27649	113	25	error	error	NOUN
fbem-27649	113	26	,	,	PUNCT
fbem-27649	113	27	resulting	result	VERB
fbem-27649	113	28	in	in	ADP
fbem-27649	113	29	a	a	DET
fbem-27649	113	30	greater	great	ADJ
fbem-27649	113	31	room	room	NOUN
fbem-27649	113	32	for	for	ADP
fbem-27649	113	33	operation	operation	NOUN
fbem-27649	113	34	in	in	ADP
fbem-27649	113	35	revenue	revenue	NOUN
fbem-27649	113	36	recognition	recognition	NOUN
fbem-27649	113	37	by	by	ADP
fbem-27649	113	38	online	online	ADJ
fbem-27649	113	39	gaming	gaming	NOUN
fbem-27649	113	40	enterprises	enterprise	NOUN
fbem-27649	113	41	.	.	PUNCT
fbem-27649	114	1	at	at	ADP
fbem-27649	114	2	the	the	DET
fbem-27649	114	3	same	same	ADJ
fbem-27649	114	4	time	time	NOUN
fbem-27649	114	5	,	,	PUNCT
fbem-27649	114	6	the	the	DET
fbem-27649	114	7	new	new	ADJ
fbem-27649	114	8	revenue	revenue	NOUN
fbem-27649	114	9	standard	standard	PROPN
fbem-27649	114	10	allows	allow	VERB
fbem-27649	114	11	enterprises	enterprise	NOUN
fbem-27649	114	12	to	to	PART
fbem-27649	114	13	base	base	VERB
fbem-27649	114	14	on	on	ADP
fbem-27649	114	15	their	their	PRON
fbem-27649	114	16	own	own	ADJ
fbem-27649	114	17	development	development	NOUN
fbem-27649	114	18	,	,	PUNCT
fbem-27649	114	19	according	accord	VERB
fbem-27649	114	20	to	to	ADP
fbem-27649	114	21	their	their	PRON
fbem-27649	114	22	own	own	ADJ
fbem-27649	114	23	business	business	NOUN
fbem-27649	114	24	model	model	NOUN
fbem-27649	114	25	to	to	PART
fbem-27649	114	26	make	make	VERB
fbem-27649	114	27	reasonable	reasonable	ADJ
fbem-27649	114	28	judgement	judgement	NOUN
fbem-27649	114	29	,	,	PUNCT
fbem-27649	114	30	choose	choose	VERB
fbem-27649	114	31	the	the	DET
fbem-27649	114	32	appropriate	appropriate	ADJ
fbem-27649	114	33	accounting	accounting	NOUN
fbem-27649	114	34	estimates	estimate	NOUN
fbem-27649	114	35	,	,	PUNCT
fbem-27649	114	36	so	so	SCONJ
fbem-27649	114	37	as	as	SCONJ
fbem-27649	114	38	to	to	PART
fbem-27649	114	39	improve	improve	VERB
fbem-27649	114	40	the	the	DET
fbem-27649	114	41	decision	decision	NOUN
fbem-27649	114	42	-	-	PUNCT
fbem-27649	114	43	making	make	VERB
fbem-27649	114	44	usefulness	usefulness	NOUN
fbem-27649	114	45	of	of	ADP
fbem-27649	114	46	the	the	DET
fbem-27649	114	47	financial	financial	ADJ
fbem-27649	114	48	report	report	NOUN
fbem-27649	114	49	,	,	PUNCT
fbem-27649	114	50	which	which	PRON
fbem-27649	114	51	makes	make	VERB
fbem-27649	114	52	the	the	DET
fbem-27649	114	53	enterprise	enterprise	NOUN
fbem-27649	114	54	's	's	PART
fbem-27649	114	55	business	business	NOUN
fbem-27649	114	56	model	model	NOUN
fbem-27649	114	57	in	in	ADP
fbem-27649	114	58	the	the	DET
fbem-27649	114	59	accounting	accounting	NOUN
fbem-27649	114	60	information	information	NOUN
fbem-27649	114	61	has	have	VERB
fbem-27649	114	62	more	more	ADJ
fbem-27649	114	63	value	value	NOUN
fbem-27649	114	64	.	.	PUNCT
fbem-27649	115	1	this	this	DET
fbem-27649	115	2	paper	paper	NOUN
fbem-27649	115	3	suggests	suggest	VERB
fbem-27649	115	4	that	that	SCONJ
fbem-27649	115	5	the	the	DET
fbem-27649	115	6	new	new	ADJ
fbem-27649	115	7	revenue	revenue	NOUN
fbem-27649	115	8	standard	standard	NOUN
fbem-27649	115	9	should	should	AUX
fbem-27649	115	10	emphasise	emphasise	VERB
fbem-27649	115	11	the	the	DET
fbem-27649	115	12	importance	importance	NOUN
fbem-27649	115	13	of	of	ADP
fbem-27649	115	14	information	information	NOUN
fbem-27649	115	15	disclosure	disclosure	NOUN
fbem-27649	115	16	of	of	ADP
fbem-27649	115	17	online	online	ADJ
fbem-27649	115	18	gaming	gaming	NOUN
fbem-27649	115	19	enterprises	enterprise	NOUN
fbem-27649	115	20	,	,	PUNCT
fbem-27649	115	21	and	and	CCONJ
fbem-27649	115	22	clearly	clearly	ADV
fbem-27649	115	23	stipulate	stipulate	VERB
fbem-27649	115	24	the	the	DET
fbem-27649	115	25	key	key	ADJ
fbem-27649	115	26	points	point	NOUN
fbem-27649	115	27	of	of	ADP
fbem-27649	115	28	disclosure	disclosure	NOUN
fbem-27649	115	29	and	and	CCONJ
fbem-27649	115	30	the	the	DET
fbem-27649	115	31	evidence	evidence	NOUN
fbem-27649	115	32	to	to	PART
fbem-27649	115	33	be	be	AUX
fbem-27649	115	34	presented	present	VERB
fbem-27649	115	35	by	by	ADP
fbem-27649	115	36	the	the	DET
fbem-27649	115	37	company	company	NOUN
fbem-27649	115	38	for	for	ADP
fbem-27649	115	39	the	the	DET
fbem-27649	115	40	possible	possible	ADJ
fbem-27649	115	41	manipulation	manipulation	NOUN
fbem-27649	115	42	of	of	ADP
fbem-27649	115	43	the	the	DET
fbem-27649	115	44	online	online	ADJ
fbem-27649	115	45	gaming	gaming	NOUN
fbem-27649	115	46	enterprises	enterprise	NOUN
fbem-27649	115	47	,	,	PUNCT
fbem-27649	115	48	so	so	SCONJ
fbem-27649	115	49	as	as	SCONJ
fbem-27649	115	50	to	to	PART
fbem-27649	115	51	ensure	ensure	VERB
fbem-27649	115	52	that	that	SCONJ
fbem-27649	115	53	there	there	PRON
fbem-27649	115	54	is	be	VERB
fbem-27649	115	55	evidence	evidence	NOUN
fbem-27649	115	56	to	to	PART
fbem-27649	115	57	follow	follow	VERB
fbem-27649	115	58	.	.	PUNCT
fbem-27649	116	1	the	the	DET
fbem-27649	116	2	new	new	ADJ
fbem-27649	116	3	revenue	revenue	NOUN
fbem-27649	116	4	standard	standard	NOUN
fbem-27649	116	5	can	can	AUX
fbem-27649	116	6	take	take	VERB
fbem-27649	116	7	into	into	ADP
fbem-27649	116	8	account	account	NOUN
fbem-27649	116	9	the	the	DET
fbem-27649	116	10	characteristics	characteristic	NOUN
fbem-27649	116	11	of	of	ADP
fbem-27649	116	12	online	online	ADJ
fbem-27649	116	13	gaming	gaming	NOUN
fbem-27649	116	14	enterprises	enterprise	NOUN
fbem-27649	116	15	and	and	CCONJ
fbem-27649	116	16	formulate	formulate	VERB
fbem-27649	116	17	a	a	DET
fbem-27649	116	18	unified	unified	ADJ
fbem-27649	116	19	reporting	reporting	NOUN
fbem-27649	116	20	standard	standard	NOUN
fbem-27649	116	21	for	for	ADP
fbem-27649	116	22	the	the	DET
fbem-27649	116	23	disclosure	disclosure	NOUN
fbem-27649	116	24	of	of	ADP
fbem-27649	116	25	business	business	NOUN
fbem-27649	116	26	models	model	NOUN
fbem-27649	116	27	of	of	ADP
fbem-27649	116	28	online	online	ADJ
fbem-27649	116	29	gaming	gaming	NOUN
fbem-27649	116	30	enterprises	enterprise	NOUN
fbem-27649	116	31	,	,	PUNCT
fbem-27649	116	32	so	so	SCONJ
fbem-27649	116	33	that	that	SCONJ
fbem-27649	116	34	online	online	ADJ
fbem-27649	116	35	gaming	gaming	NOUN
fbem-27649	116	36	enterprises	enterprise	NOUN
fbem-27649	116	37	can	can	AUX
fbem-27649	116	38	make	make	VERB
fbem-27649	116	39	relevant	relevant	ADJ
fbem-27649	116	40	disclosure	disclosure	NOUN
fbem-27649	116	41	of	of	ADP
fbem-27649	116	42	their	their	PRON
fbem-27649	116	43	business	business	NOUN
fbem-27649	116	44	models	model	NOUN
fbem-27649	116	45	in	in	ADP
fbem-27649	116	46	their	their	PRON
fbem-27649	116	47	financial	financial	ADJ
fbem-27649	116	48	statements	statement	NOUN
fbem-27649	116	49	,	,	PUNCT
fbem-27649	116	50	which	which	PRON
fbem-27649	116	51	is	be	AUX
fbem-27649	116	52	convenient	convenient	ADJ
fbem-27649	116	53	for	for	ADP
fbem-27649	116	54	the	the	DET
fbem-27649	116	55	management	management	NOUN
fbem-27649	116	56	of	of	ADP
fbem-27649	116	57	the	the	DET
fbem-27649	116	58	regulatory	regulatory	ADJ
fbem-27649	116	59	authorities	authority	NOUN
fbem-27649	116	60	.	.	PUNCT
fbem-27649	117	1	online	online	ADJ
fbem-27649	117	2	gaming	gaming	NOUN
fbem-27649	117	3	enterprises	enterprise	NOUN
fbem-27649	117	4	should	should	AUX
fbem-27649	117	5	disclose	disclose	VERB
fbem-27649	117	6	their	their	PRON
fbem-27649	117	7	business	business	NOUN
fbem-27649	117	8	models	model	NOUN
fbem-27649	117	9	in	in	ADP
fbem-27649	117	10	their	their	PRON
fbem-27649	117	11	regular	regular	ADJ
fbem-27649	117	12	reports	report	NOUN
fbem-27649	117	13	and	and	CCONJ
fbem-27649	117	14	give	give	VERB
fbem-27649	117	15	reasonable	reasonable	ADJ
fbem-27649	117	16	reasons	reason	NOUN
fbem-27649	117	17	in	in	ADP
fbem-27649	117	18	their	their	PRON
fbem-27649	117	19	reports	report	NOUN
fbem-27649	117	20	when	when	SCONJ
fbem-27649	117	21	their	their	PRON
fbem-27649	117	22	business	business	NOUN
fbem-27649	117	23	models	model	NOUN
fbem-27649	117	24	change	change	VERB
fbem-27649	117	25	.	.	PUNCT
fbem-27649	118	1	establishment	establishment	NOUN
fbem-27649	118	2	of	of	ADP
fbem-27649	118	3	an	an	DET
fbem-27649	118	4	industry	industry	NOUN
fbem-27649	118	5	oversight	oversight	NOUN
fbem-27649	118	6	committee	committee	NOUN
fbem-27649	118	7	.	.	PUNCT
fbem-27649	119	1	in	in	ADP
fbem-27649	119	2	the	the	DET
fbem-27649	119	3	early	early	ADJ
fbem-27649	119	4	stage	stage	NOUN
fbem-27649	119	5	of	of	ADP
fbem-27649	119	6	the	the	DET
fbem-27649	119	7	implementation	implementation	NOUN
fbem-27649	119	8	of	of	ADP
fbem-27649	119	9	the	the	DET
fbem-27649	119	10	new	new	ADJ
fbem-27649	119	11	standard	standard	NOUN
fbem-27649	119	12	,	,	PUNCT
fbem-27649	119	13	it	it	PRON
fbem-27649	119	14	is	be	AUX
fbem-27649	119	15	recommended	recommend	VERB
fbem-27649	119	16	that	that	SCONJ
fbem-27649	119	17	online	online	ADJ
fbem-27649	119	18	gaming	gaming	NOUN
fbem-27649	119	19	enterprises	enterprise	NOUN
fbem-27649	119	20	establish	establish	VERB
fbem-27649	119	21	an	an	DET
fbem-27649	119	22	industry	industry	NOUN
fbem-27649	119	23	supervision	supervision	NOUN
fbem-27649	119	24	committee	committee	NOUN
fbem-27649	119	25	to	to	PART
fbem-27649	119	26	supervise	supervise	VERB
fbem-27649	119	27	and	and	CCONJ
fbem-27649	119	28	check	check	VERB
fbem-27649	119	29	the	the	DET
fbem-27649	119	30	implementation	implementation	NOUN
fbem-27649	119	31	of	of	ADP
fbem-27649	119	32	the	the	DET
fbem-27649	119	33	new	new	ADJ
fbem-27649	119	34	standard	standard	NOUN
fbem-27649	119	35	in	in	ADP
fbem-27649	119	36	real	real	ADJ
fbem-27649	119	37	time	time	NOUN
fbem-27649	119	38	,	,	PUNCT
fbem-27649	119	39	because	because	SCONJ
fbem-27649	119	40	in	in	ADP
fbem-27649	119	41	the	the	DET
fbem-27649	119	42	early	early	ADJ
fbem-27649	119	43	stage	stage	NOUN
fbem-27649	119	44	of	of	ADP
fbem-27649	119	45	the	the	DET
fbem-27649	119	46	implementation	implementation	NOUN
fbem-27649	119	47	of	of	ADP
fbem-27649	119	48	the	the	DET
fbem-27649	119	49	new	new	ADJ
fbem-27649	119	50	standard	standard	NOUN
fbem-27649	119	51	,	,	PUNCT
fbem-27649	119	52	many	many	ADJ
fbem-27649	119	53	accountants	accountant	NOUN
fbem-27649	119	54	have	have	AUX
fbem-27649	119	55	not	not	PART
fbem-27649	119	56	studied	study	VERB
fbem-27649	119	57	the	the	DET
fbem-27649	119	58	content	content	NOUN
fbem-27649	119	59	of	of	ADP
fbem-27649	119	60	the	the	DET
fbem-27649	119	61	standard	standard	NOUN
fbem-27649	119	62	thoroughly	thoroughly	ADV
fbem-27649	119	63	,	,	PUNCT
fbem-27649	119	64	which	which	PRON
fbem-27649	119	65	may	may	AUX
fbem-27649	119	66	lead	lead	VERB
fbem-27649	119	67	to	to	ADP
fbem-27649	119	68	errors	error	NOUN
fbem-27649	119	69	in	in	ADP
fbem-27649	119	70	the	the	DET
fbem-27649	119	71	implementation	implementation	NOUN
fbem-27649	119	72	process	process	NOUN
fbem-27649	119	73	,	,	PUNCT
fbem-27649	119	74	and	and	CCONJ
fbem-27649	119	75	some	some	DET
fbem-27649	119	76	enterprises	enterprise	NOUN
fbem-27649	119	77	may	may	AUX
fbem-27649	119	78	even	even	ADV
fbem-27649	119	79	take	take	VERB
fbem-27649	119	80	advantage	advantage	NOUN
fbem-27649	119	81	of	of	ADP
fbem-27649	119	82	the	the	DET
fbem-27649	119	83	chaotic	chaotic	ADJ
fbem-27649	119	84	situation	situation	NOUN
fbem-27649	119	85	during	during	ADP
fbem-27649	119	86	the	the	DET
fbem-27649	119	87	transition	transition	NOUN
fbem-27649	119	88	period	period	NOUN
fbem-27649	119	89	of	of	ADP
fbem-27649	119	90	the	the	DET
fbem-27649	119	91	old	old	ADJ
fbem-27649	119	92	and	and	CCONJ
fbem-27649	119	93	the	the	DET
fbem-27649	119	94	new	new	ADJ
fbem-27649	119	95	standard	standard	NOUN
fbem-27649	119	96	to	to	PART
fbem-27649	119	97	increase	increase	VERB
fbem-27649	119	98	revenue	revenue	NOUN
fbem-27649	119	99	and	and	CCONJ
fbem-27649	119	100	other	other	ADJ
fbem-27649	119	101	illegal	illegal	ADJ
fbem-27649	119	102	behaviours	behaviour	NOUN
fbem-27649	119	103	,	,	PUNCT
fbem-27649	119	104	so	so	SCONJ
fbem-27649	119	105	an	an	DET
fbem-27649	119	106	industry	industry	NOUN
fbem-27649	119	107	supervision	supervision	NOUN
fbem-27649	119	108	committee	committee	NOUN
fbem-27649	119	109	should	should	AUX
fbem-27649	119	110	be	be	AUX
fbem-27649	119	111	set	set	VERB
fbem-27649	119	112	up	up	ADP
fbem-27649	119	113	to	to	PART
fbem-27649	119	114	focus	focus	VERB
fbem-27649	119	115	on	on	ADP
fbem-27649	119	116	the	the	DET
fbem-27649	119	117	implementation	implementation	NOUN
fbem-27649	119	118	of	of	ADP
fbem-27649	119	119	the	the	DET
fbem-27649	119	120	new	new	ADJ
fbem-27649	119	121	standard	standard	NOUN
fbem-27649	119	122	.	.	PUNCT
fbem-27649	120	1	therefore	therefore	ADV
fbem-27649	120	2	,	,	PUNCT
fbem-27649	120	3	an	an	DET
fbem-27649	120	4	industry	industry	NOUN
fbem-27649	120	5	supervisory	supervisory	ADJ
fbem-27649	120	6	committee	committee	NOUN
fbem-27649	120	7	should	should	AUX
fbem-27649	120	8	be	be	AUX
fbem-27649	120	9	set	set	VERB
fbem-27649	120	10	up	up	ADP
fbem-27649	120	11	to	to	PART
fbem-27649	120	12	follow	follow	VERB
fbem-27649	120	13	up	up	ADP
fbem-27649	120	14	and	and	CCONJ
fbem-27649	120	15	verify	verify	VERB
fbem-27649	120	16	the	the	DET
fbem-27649	120	17	application	application	NOUN
fbem-27649	120	18	of	of	ADP
fbem-27649	120	19	the	the	DET
fbem-27649	120	20	new	new	ADJ
fbem-27649	120	21	standard	standard	NOUN
fbem-27649	120	22	of	of	ADP
fbem-27649	120	23	online	online	ADJ
fbem-27649	120	24	game	game	NOUN
fbem-27649	120	25	enterprises	enterprise	NOUN
fbem-27649	120	26	,	,	PUNCT
fbem-27649	120	27	for	for	ADP
fbem-27649	120	28	example	example	NOUN
fbem-27649	120	29	,	,	PUNCT
fbem-27649	120	30	focusing	focus	VERB
fbem-27649	120	31	on	on	ADP
fbem-27649	120	32	the	the	DET
fbem-27649	120	33	estimation	estimation	NOUN
fbem-27649	120	34	of	of	ADP
fbem-27649	120	35	the	the	DET
fbem-27649	120	36	deferred	deferred	ADJ
fbem-27649	120	37	period	period	NOUN
fbem-27649	120	38	and	and	CCONJ
fbem-27649	120	39	the	the	DET
fbem-27649	120	40	treatment	treatment	NOUN
fbem-27649	120	41	of	of	ADP
fbem-27649	120	42	sunk	sunk	ADJ
fbem-27649	120	43	income	income	NOUN
fbem-27649	120	44	mentioned	mention	VERB
fbem-27649	120	45	above	above	ADV
fbem-27649	120	46	,	,	PUNCT
fbem-27649	120	47	and	and	CCONJ
fbem-27649	120	48	verifying	verify	VERB
fbem-27649	120	49	whether	whether	SCONJ
fbem-27649	120	50	it	it	PRON
fbem-27649	120	51	is	be	AUX
fbem-27649	120	52	in	in	ADP
fbem-27649	120	53	line	line	NOUN
fbem-27649	120	54	with	with	ADP
fbem-27649	120	55	the	the	DET
fbem-27649	120	56	provisions	provision	NOUN
fbem-27649	120	57	of	of	ADP
fbem-27649	120	58	the	the	DET
fbem-27649	120	59	new	new	ADJ
fbem-27649	120	60	standard	standard	NOUN
fbem-27649	120	61	,	,	PUNCT
fbem-27649	120	62	whether	whether	SCONJ
fbem-27649	120	63	it	it	PRON
fbem-27649	120	64	is	be	AUX
fbem-27649	120	65	in	in	ADP
fbem-27649	120	66	line	line	NOUN
fbem-27649	120	67	with	with	ADP
fbem-27649	120	68	the	the	DET
fbem-27649	120	69	enterprise	enterprise	NOUN
fbem-27649	120	70	's	's	PART
fbem-27649	120	71	own	own	ADJ
fbem-27649	120	72	situation	situation	NOUN
fbem-27649	120	73	,	,	PUNCT
fbem-27649	120	74	whether	whether	SCONJ
fbem-27649	120	75	the	the	DET
fbem-27649	120	76	treatment	treatment	NOUN
fbem-27649	120	77	process	process	NOUN
fbem-27649	120	78	is	be	AUX
fbem-27649	120	79	accurate	accurate	ADJ
fbem-27649	120	80	,	,	PUNCT
fbem-27649	120	81	and	and	CCONJ
fbem-27649	120	82	whether	whether	SCONJ
fbem-27649	120	83	the	the	DET
fbem-27649	120	84	accountants	accountant	NOUN
fbem-27649	120	85	have	have	AUX
fbem-27649	120	86	systematically	systematically	ADV
fbem-27649	120	87	learnt	learn	VERB
fbem-27649	120	88	the	the	DET
fbem-27649	120	89	new	new	ADJ
fbem-27649	120	90	standard	standard	NOUN
fbem-27649	120	91	and	and	CCONJ
fbem-27649	120	92	other	other	ADJ
fbem-27649	120	93	issues	issue	NOUN
fbem-27649	120	94	.	.	PUNCT
fbem-27649	121	1	the	the	DET
fbem-27649	121	2	establishment	establishment	NOUN
fbem-27649	121	3	of	of	ADP
fbem-27649	121	4	the	the	DET
fbem-27649	121	5	industry	industry	NOUN
fbem-27649	121	6	supervision	supervision	NOUN
fbem-27649	121	7	committee	committee	NOUN
fbem-27649	121	8	can	can	AUX
fbem-27649	121	9	ensure	ensure	VERB
fbem-27649	121	10	the	the	DET
fbem-27649	121	11	smooth	smooth	ADJ
fbem-27649	121	12	replacement	replacement	NOUN
fbem-27649	121	13	of	of	ADP
fbem-27649	121	14	the	the	DET
fbem-27649	121	15	old	old	ADJ
fbem-27649	121	16	and	and	CCONJ
fbem-27649	121	17	new	new	ADJ
fbem-27649	121	18	standards	standard	NOUN
fbem-27649	121	19	in	in	ADP
fbem-27649	121	20	the	the	DET
fbem-27649	121	21	early	early	ADJ
fbem-27649	121	22	stage	stage	NOUN
fbem-27649	121	23	of	of	ADP
fbem-27649	121	24	the	the	DET
fbem-27649	121	25	implementation	implementation	NOUN
fbem-27649	121	26	of	of	ADP
fbem-27649	121	27	the	the	DET
fbem-27649	121	28	new	new	ADJ
fbem-27649	121	29	revenue	revenue	NOUN
fbem-27649	121	30	standards	standard	NOUN
fbem-27649	121	31	,	,	PUNCT
fbem-27649	121	32	reduce	reduce	VERB
fbem-27649	121	33	the	the	DET
fbem-27649	121	34	possibility	possibility	NOUN
fbem-27649	121	35	of	of	ADP
fbem-27649	121	36	fraudulent	fraudulent	ADJ
fbem-27649	121	37	behaviour	behaviour	NOUN
fbem-27649	121	38	of	of	ADP
fbem-27649	121	39	accountants	accountant	NOUN
fbem-27649	121	40	,	,	PUNCT
fbem-27649	121	41	ensure	ensure	VERB
fbem-27649	121	42	the	the	DET
fbem-27649	121	43	smooth	smooth	ADJ
fbem-27649	121	44	operation	operation	NOUN
fbem-27649	121	45	of	of	ADP
fbem-27649	121	46	the	the	DET
fbem-27649	121	47	new	new	ADJ
fbem-27649	121	48	standards	standard	NOUN
fbem-27649	121	49	,	,	PUNCT
fbem-27649	121	50	strengthen	strengthen	VERB
fbem-27649	121	51	the	the	DET
fbem-27649	121	52	authenticity	authenticity	NOUN
fbem-27649	121	53	of	of	ADP
fbem-27649	121	54	accounting	accounting	NOUN
fbem-27649	121	55	information	information	NOUN
fbem-27649	121	56	in	in	ADP
fbem-27649	121	57	the	the	DET
fbem-27649	121	58	online	online	NOUN
fbem-27649	121	59	gaming	gaming	NOUN
fbem-27649	121	60	industry	industry	NOUN
fbem-27649	121	61	,	,	PUNCT
fbem-27649	121	62	and	and	CCONJ
fbem-27649	121	63	ensure	ensure	VERB
fbem-27649	121	64	the	the	DET
fbem-27649	121	65	healthy	healthy	ADJ
fbem-27649	121	66	and	and	CCONJ
fbem-27649	121	67	orderly	orderly	ADJ
fbem-27649	121	68	development	development	NOUN
fbem-27649	121	69	of	of	ADP
fbem-27649	121	70	the	the	DET
fbem-27649	121	71	online	online	ADJ
fbem-27649	121	72	gaming	gaming	NOUN
fbem-27649	121	73	industry	industry	NOUN
fbem-27649	121	74	.	.	PUNCT
fbem-27649	122	1	after	after	ADP
fbem-27649	122	2	the	the	DET
fbem-27649	122	3	application	application	NOUN
fbem-27649	122	4	of	of	ADP
fbem-27649	122	5	the	the	DET
fbem-27649	122	6	new	new	ADJ
fbem-27649	122	7	revenue	revenue	NOUN
fbem-27649	122	8	standard	standard	NOUN
fbem-27649	122	9	,	,	PUNCT
fbem-27649	122	10	the	the	DET
fbem-27649	122	11	accounting	accounting	NOUN
fbem-27649	122	12	treatment	treatment	NOUN
fbem-27649	122	13	of	of	ADP
fbem-27649	122	14	virtual	virtual	ADJ
fbem-27649	122	15	props	prop	NOUN
fbem-27649	122	16	income	income	NOUN
fbem-27649	122	17	,	,	PUNCT
fbem-27649	122	18	promotional	promotional	ADJ
fbem-27649	122	19	activities	activity	NOUN
fbem-27649	122	20	and	and	CCONJ
fbem-27649	122	21	precipitation	precipitation	NOUN
fbem-27649	122	22	income	income	NOUN
fbem-27649	122	23	of	of	ADP
fbem-27649	122	24	online	online	ADJ
fbem-27649	122	25	game	game	NOUN
fbem-27649	122	26	enterprises	enterprise	NOUN
fbem-27649	122	27	will	will	AUX
fbem-27649	122	28	be	be	AUX
fbem-27649	122	29	improved	improve	VERB
fbem-27649	122	30	and	and	CCONJ
fbem-27649	122	31	standardised	standardise	VERB
fbem-27649	122	32	to	to	ADP
fbem-27649	122	33	a	a	DET
fbem-27649	122	34	greater	great	ADJ
fbem-27649	122	35	extent	extent	NOUN
fbem-27649	122	36	.	.	PUNCT
fbem-27649	123	1	in	in	ADP
fbem-27649	123	2	order	order	NOUN
fbem-27649	123	3	to	to	PART
fbem-27649	123	4	improve	improve	VERB
fbem-27649	123	5	the	the	DET
fbem-27649	123	6	quality	quality	NOUN
fbem-27649	123	7	of	of	ADP
fbem-27649	123	8	accounting	accounting	NOUN
fbem-27649	123	9	information	information	NOUN
fbem-27649	123	10	,	,	PUNCT
fbem-27649	123	11	this	this	DET
fbem-27649	123	12	paper	paper	NOUN
fbem-27649	123	13	suggests	suggest	VERB
fbem-27649	123	14	that	that	SCONJ
fbem-27649	123	15	online	online	ADJ
fbem-27649	123	16	game	game	NOUN
fbem-27649	123	17	enterprises	enterprise	NOUN
fbem-27649	123	18	disclose	disclose	VERB
fbem-27649	123	19	the	the	DET
fbem-27649	123	20	game	game	NOUN
fbem-27649	123	21	operation	operation	NOUN
fbem-27649	123	22	mode	mode	NOUN
fbem-27649	123	23	in	in	ADP
fbem-27649	123	24	their	their	PRON
fbem-27649	123	25	financial	financial	ADJ
fbem-27649	123	26	reports	report	NOUN
fbem-27649	123	27	,	,	PUNCT
fbem-27649	123	28	and	and	CCONJ
fbem-27649	123	29	clarify	clarify	VERB
fbem-27649	123	30	the	the	DET
fbem-27649	123	31	responsibilities	responsibility	NOUN
fbem-27649	123	32	undertaken	undertake	VERB
fbem-27649	123	33	by	by	ADP
fbem-27649	123	34	the	the	DET
fbem-27649	123	35	company	company	NOUN
fbem-27649	123	36	in	in	ADP
fbem-27649	123	37	the	the	DET
fbem-27649	123	38	industrial	industrial	ADJ
fbem-27649	123	39	chain	chain	NOUN
fbem-27649	123	40	.	.	PUNCT
fbem-27649	124	1	the	the	DET
fbem-27649	124	2	identity	identity	NOUN
fbem-27649	124	3	of	of	ADP
fbem-27649	124	4	the	the	DET
fbem-27649	124	5	company	company	NOUN
fbem-27649	124	6	should	should	AUX
fbem-27649	124	7	be	be	AUX
fbem-27649	124	8	defined	define	VERB
fbem-27649	124	9	according	accord	VERB
fbem-27649	124	10	to	to	ADP
fbem-27649	124	11	whether	whether	SCONJ
fbem-27649	124	12	it	it	PRON
fbem-27649	124	13	owns	own	VERB
fbem-27649	124	14	the	the	DET
fbem-27649	124	15	control	control	NOUN
fbem-27649	124	16	of	of	ADP
fbem-27649	124	17	the	the	DET
fbem-27649	124	18	game	game	NOUN
fbem-27649	124	19	products	product	NOUN
fbem-27649	124	20	,	,	PUNCT
fbem-27649	124	21	whether	whether	SCONJ
fbem-27649	124	22	it	it	PRON
fbem-27649	124	23	is	be	AUX
fbem-27649	124	24	responsible	responsible	ADJ
fbem-27649	124	25	for	for	ADP
fbem-27649	124	26	the	the	DET
fbem-27649	124	27	daily	daily	ADJ
fbem-27649	124	28	operation	operation	NOUN
fbem-27649	124	29	and	and	CCONJ
fbem-27649	124	30	management	management	NOUN
fbem-27649	124	31	of	of	ADP
fbem-27649	124	32	the	the	DET
fbem-27649	124	33	game	game	NOUN
fbem-27649	124	34	,	,	PUNCT
fbem-27649	124	35	whether	whether	SCONJ
fbem-27649	124	36	it	it	PRON
fbem-27649	124	37	provides	provide	VERB
fbem-27649	124	38	major	major	ADJ
fbem-27649	124	39	customer	customer	NOUN
fbem-27649	124	40	services	service	NOUN
fbem-27649	124	41	,	,	PUNCT
fbem-27649	124	42	etc	etc	X
fbem-27649	124	43	.	.	X
fbem-27649	125	1	it	it	PRON
fbem-27649	125	2	should	should	AUX
fbem-27649	125	3	be	be	AUX
fbem-27649	125	4	clear	clear	ADJ
fbem-27649	125	5	whether	whether	SCONJ
fbem-27649	125	6	it	it	PRON
fbem-27649	125	7	belongs	belong	VERB
fbem-27649	125	8	to	to	ADP
fbem-27649	125	9	the	the	DET
fbem-27649	125	10	main	main	ADJ
fbem-27649	125	11	116	116	NUM
fbem-27649	125	12	responsible	responsible	ADJ
fbem-27649	125	13	person	person	NOUN
fbem-27649	125	14	or	or	CCONJ
fbem-27649	125	15	the	the	DET
fbem-27649	125	16	agent	agent	NOUN
fbem-27649	125	17	,	,	PUNCT
fbem-27649	125	18	and	and	CCONJ
fbem-27649	125	19	from	from	ADP
fbem-27649	125	20	this	this	PRON
fbem-27649	125	21	,	,	PUNCT
fbem-27649	125	22	it	it	PRON
fbem-27649	125	23	should	should	AUX
fbem-27649	125	24	be	be	AUX
fbem-27649	125	25	determined	determine	VERB
fbem-27649	125	26	whether	whether	SCONJ
fbem-27649	125	27	it	it	PRON
fbem-27649	125	28	adopts	adopt	VERB
fbem-27649	125	29	the	the	DET
fbem-27649	125	30	gross	gross	ADJ
fbem-27649	125	31	method	method	NOUN
fbem-27649	125	32	or	or	CCONJ
fbem-27649	125	33	the	the	DET
fbem-27649	125	34	net	net	ADJ
fbem-27649	125	35	method	method	NOUN
fbem-27649	125	36	for	for	ADP
fbem-27649	125	37	recognising	recognise	VERB
fbem-27649	125	38	the	the	DET
fbem-27649	125	39	revenues	revenue	NOUN
fbem-27649	125	40	under	under	ADP
fbem-27649	125	41	the	the	DET
fbem-27649	125	42	different	different	ADJ
fbem-27649	125	43	operation	operation	NOUN
fbem-27649	125	44	modes	mode	NOUN
fbem-27649	125	45	.	.	PUNCT
fbem-27649	126	1	at	at	ADP
fbem-27649	126	2	the	the	DET
fbem-27649	126	3	same	same	ADJ
fbem-27649	126	4	time	time	NOUN
fbem-27649	126	5	,	,	PUNCT
fbem-27649	126	6	it	it	PRON
fbem-27649	126	7	is	be	AUX
fbem-27649	126	8	also	also	ADV
fbem-27649	126	9	recommended	recommend	VERB
fbem-27649	126	10	that	that	SCONJ
fbem-27649	126	11	online	online	ADJ
fbem-27649	126	12	game	game	NOUN
fbem-27649	126	13	companies	company	NOUN
fbem-27649	126	14	disclose	disclose	VERB
fbem-27649	126	15	the	the	DET
fbem-27649	126	16	revenue	revenue	NOUN
fbem-27649	126	17	recognition	recognition	NOUN
fbem-27649	126	18	policies	policy	NOUN
fbem-27649	126	19	for	for	ADP
fbem-27649	126	20	different	different	ADJ
fbem-27649	126	21	types	type	NOUN
fbem-27649	126	22	of	of	ADP
fbem-27649	126	23	virtual	virtual	ADJ
fbem-27649	126	24	props	prop	NOUN
fbem-27649	126	25	,	,	PUNCT
fbem-27649	126	26	the	the	DET
fbem-27649	126	27	principles	principle	NOUN
fbem-27649	126	28	of	of	ADP
fbem-27649	126	29	allocating	allocate	VERB
fbem-27649	126	30	transaction	transaction	NOUN
fbem-27649	126	31	prices	price	NOUN
fbem-27649	126	32	for	for	ADP
fbem-27649	126	33	promotional	promotional	ADJ
fbem-27649	126	34	activities	activity	NOUN
fbem-27649	126	35	,	,	PUNCT
fbem-27649	126	36	the	the	DET
fbem-27649	126	37	method	method	NOUN
fbem-27649	126	38	of	of	ADP
fbem-27649	126	39	accounting	account	VERB
fbem-27649	126	40	for	for	ADP
fbem-27649	126	41	sunk	sunk	ADJ
fbem-27649	126	42	revenues	revenue	NOUN
fbem-27649	126	43	,	,	PUNCT
fbem-27649	126	44	etc	etc	X
fbem-27649	126	45	.	.	X
fbem-27649	126	46	,	,	PUNCT
fbem-27649	126	47	and	and	CCONJ
fbem-27649	126	48	explain	explain	VERB
fbem-27649	126	49	the	the	DET
fbem-27649	126	50	method	method	NOUN
fbem-27649	126	51	of	of	ADP
fbem-27649	126	52	measuring	measure	VERB
fbem-27649	126	53	the	the	DET
fbem-27649	126	54	progress	progress	NOUN
fbem-27649	126	55	of	of	ADP
fbem-27649	126	56	performance	performance	NOUN
fbem-27649	126	57	.	.	PUNCT
fbem-27649	127	1	each	each	DET
fbem-27649	127	2	online	online	ADJ
fbem-27649	127	3	game	game	NOUN
fbem-27649	127	4	enterprise	enterprise	NOUN
fbem-27649	127	5	should	should	AUX
fbem-27649	127	6	improve	improve	VERB
fbem-27649	127	7	its	its	PRON
fbem-27649	127	8	ability	ability	NOUN
fbem-27649	127	9	to	to	PART
fbem-27649	127	10	mine	mine	VERB
fbem-27649	127	11	and	and	CCONJ
fbem-27649	127	12	analyse	analyse	PROPN
fbem-27649	127	13	players	player	NOUN
fbem-27649	127	14	'	'	PART
fbem-27649	127	15	backstage	backstage	NOUN
fbem-27649	127	16	data	datum	NOUN
fbem-27649	127	17	,	,	PUNCT
fbem-27649	127	18	build	build	VERB
fbem-27649	127	19	a	a	DET
fbem-27649	127	20	scientific	scientific	ADJ
fbem-27649	127	21	life	life	NOUN
fbem-27649	127	22	cycle	cycle	NOUN
fbem-27649	127	23	assessment	assessment	NOUN
fbem-27649	127	24	model	model	NOUN
fbem-27649	127	25	,	,	PUNCT
fbem-27649	127	26	and	and	CCONJ
fbem-27649	127	27	make	make	VERB
fbem-27649	127	28	full	full	ADJ
fbem-27649	127	29	use	use	NOUN
fbem-27649	127	30	of	of	ADP
fbem-27649	127	31	internet	internet	NOUN
fbem-27649	127	32	information	information	NOUN
fbem-27649	127	33	technology	technology	NOUN
fbem-27649	127	34	and	and	CCONJ
fbem-27649	127	35	big	big	ADJ
fbem-27649	127	36	data	datum	NOUN
fbem-27649	127	37	platforms	platform	NOUN
fbem-27649	127	38	to	to	PART
fbem-27649	127	39	improve	improve	VERB
fbem-27649	127	40	the	the	DET
fbem-27649	127	41	accuracy	accuracy	NOUN
fbem-27649	127	42	of	of	ADP
fbem-27649	127	43	accounting	accounting	NOUN
fbem-27649	127	44	estimates	estimate	NOUN
fbem-27649	127	45	.	.	PUNCT
fbem-27649	128	1	in	in	ADP
fbem-27649	128	2	addition	addition	NOUN
fbem-27649	128	3	,	,	PUNCT
fbem-27649	128	4	it	it	PRON
fbem-27649	128	5	is	be	AUX
fbem-27649	128	6	recommended	recommend	VERB
fbem-27649	128	7	that	that	SCONJ
fbem-27649	128	8	online	online	ADJ
fbem-27649	128	9	gaming	gaming	NOUN
fbem-27649	128	10	enterprises	enterprise	NOUN
fbem-27649	128	11	improve	improve	VERB
fbem-27649	128	12	their	their	PRON
fbem-27649	128	13	internal	internal	ADJ
fbem-27649	128	14	processes	process	NOUN
fbem-27649	128	15	and	and	CCONJ
fbem-27649	128	16	promote	promote	VERB
fbem-27649	128	17	the	the	DET
fbem-27649	128	18	integration	integration	NOUN
fbem-27649	128	19	of	of	ADP
fbem-27649	128	20	business	business	NOUN
fbem-27649	128	21	and	and	CCONJ
fbem-27649	128	22	finance	finance	NOUN
fbem-27649	128	23	.	.	PUNCT
fbem-27649	129	1	enterprises	enterprise	NOUN
fbem-27649	129	2	often	often	ADV
fbem-27649	129	3	need	need	VERB
fbem-27649	129	4	to	to	PART
fbem-27649	129	5	obtain	obtain	VERB
fbem-27649	129	6	a	a	DET
fbem-27649	129	7	large	large	ADJ
fbem-27649	129	8	amount	amount	NOUN
fbem-27649	129	9	of	of	ADP
fbem-27649	129	10	business	business	NOUN
fbem-27649	129	11	data	datum	NOUN
fbem-27649	129	12	when	when	SCONJ
fbem-27649	129	13	applying	apply	VERB
fbem-27649	129	14	the	the	DET
fbem-27649	129	15	new	new	ADJ
fbem-27649	129	16	revenue	revenue	NOUN
fbem-27649	129	17	standard	standard	NOUN
fbem-27649	129	18	to	to	PART
fbem-27649	129	19	judge	judge	VERB
fbem-27649	129	20	the	the	DET
fbem-27649	129	21	transfer	transfer	NOUN
fbem-27649	129	22	of	of	ADP
fbem-27649	129	23	control	control	NOUN
fbem-27649	129	24	,	,	PUNCT
fbem-27649	129	25	and	and	CCONJ
fbem-27649	129	26	at	at	ADP
fbem-27649	129	27	the	the	DET
fbem-27649	129	28	same	same	ADJ
fbem-27649	129	29	time	time	NOUN
fbem-27649	129	30	,	,	PUNCT
fbem-27649	129	31	the	the	DET
fbem-27649	129	32	accounting	accounting	NOUN
fbem-27649	129	33	estimation	estimation	NOUN
fbem-27649	129	34	of	of	ADP
fbem-27649	129	35	prop	prop	NOUN
fbem-27649	129	36	life	life	NOUN
fbem-27649	129	37	period	period	NOUN
fbem-27649	129	38	,	,	PUNCT
fbem-27649	129	39	game	game	NOUN
fbem-27649	129	40	life	life	NOUN
fbem-27649	129	41	period	period	NOUN
fbem-27649	129	42	and	and	CCONJ
fbem-27649	129	43	player	player	NOUN
fbem-27649	129	44	active	active	ADJ
fbem-27649	129	45	period	period	NOUN
fbem-27649	129	46	also	also	ADV
fbem-27649	129	47	needs	need	VERB
fbem-27649	129	48	the	the	DET
fbem-27649	129	49	support	support	NOUN
fbem-27649	129	50	of	of	ADP
fbem-27649	129	51	business	business	NOUN
fbem-27649	129	52	information	information	NOUN
fbem-27649	129	53	.	.	PUNCT
fbem-27649	130	1	enterprises	enterprise	NOUN
fbem-27649	130	2	should	should	AUX
fbem-27649	130	3	create	create	VERB
fbem-27649	130	4	a	a	DET
fbem-27649	130	5	good	good	ADJ
fbem-27649	130	6	environmental	environmental	ADJ
fbem-27649	130	7	foundation	foundation	NOUN
fbem-27649	130	8	for	for	ADP
fbem-27649	130	9	the	the	DET
fbem-27649	130	10	implementation	implementation	NOUN
fbem-27649	130	11	of	of	ADP
fbem-27649	130	12	the	the	DET
fbem-27649	130	13	new	new	ADJ
fbem-27649	130	14	revenue	revenue	NOUN
fbem-27649	130	15	standards	standard	NOUN
fbem-27649	130	16	,	,	PUNCT
fbem-27649	130	17	design	design	NOUN
fbem-27649	130	18	and	and	CCONJ
fbem-27649	130	19	optimise	optimise	ADJ
fbem-27649	130	20	corporate	corporate	ADJ
fbem-27649	130	21	processes	process	NOUN
fbem-27649	130	22	so	so	SCONJ
fbem-27649	130	23	as	as	SCONJ
fbem-27649	130	24	to	to	PART
fbem-27649	130	25	obtain	obtain	VERB
fbem-27649	130	26	first	first	ADJ
fbem-27649	130	27	-	-	PUNCT
fbem-27649	130	28	hand	hand	NOUN
fbem-27649	130	29	data	datum	NOUN
fbem-27649	130	30	from	from	ADP
fbem-27649	130	31	sources	source	NOUN
fbem-27649	130	32	such	such	ADJ
fbem-27649	130	33	as	as	ADP
fbem-27649	130	34	game	game	NOUN
fbem-27649	130	35	product	product	NOUN
fbem-27649	130	36	development	development	NOUN
fbem-27649	130	37	,	,	PUNCT
fbem-27649	130	38	operation	operation	NOUN
fbem-27649	130	39	and	and	CCONJ
fbem-27649	130	40	sales	sale	NOUN
fbem-27649	130	41	departments	department	NOUN
fbem-27649	130	42	,	,	PUNCT
fbem-27649	130	43	which	which	PRON
fbem-27649	130	44	will	will	AUX
fbem-27649	130	45	be	be	AUX
fbem-27649	130	46	appropriately	appropriately	ADV
fbem-27649	130	47	consolidated	consolidate	VERB
fbem-27649	130	48	and	and	CCONJ
fbem-27649	130	49	processed	process	VERB
fbem-27649	130	50	by	by	ADP
fbem-27649	130	51	the	the	DET
fbem-27649	130	52	finance	finance	NOUN
fbem-27649	130	53	department	department	NOUN
fbem-27649	130	54	so	so	SCONJ
fbem-27649	130	55	as	as	SCONJ
fbem-27649	130	56	to	to	PART
fbem-27649	130	57	make	make	VERB
fbem-27649	130	58	reasonable	reasonable	ADJ
fbem-27649	130	59	accounting	accounting	NOUN
fbem-27649	130	60	estimates	estimate	NOUN
fbem-27649	130	61	relating	relate	VERB
fbem-27649	130	62	to	to	ADP
fbem-27649	130	63	revenue	revenue	NOUN
fbem-27649	130	64	recognition	recognition	NOUN
fbem-27649	130	65	in	in	ADP
fbem-27649	130	66	the	the	DET
fbem-27649	130	67	subsequent	subsequent	ADJ
fbem-27649	130	68	bookkeeping	bookkeeping	NOUN
fbem-27649	130	69	process	process	NOUN
fbem-27649	130	70	.	.	PUNCT
fbem-27649	131	1	according	accord	VERB
fbem-27649	131	2	to	to	ADP
fbem-27649	131	3	the	the	DET
fbem-27649	131	4	new	new	ADJ
fbem-27649	131	5	standard	standard	NOUN
fbem-27649	131	6	,	,	PUNCT
fbem-27649	131	7	online	online	ADJ
fbem-27649	131	8	game	game	NOUN
fbem-27649	131	9	enterprises	enterprise	NOUN
fbem-27649	131	10	are	be	AUX
fbem-27649	131	11	required	require	VERB
fbem-27649	131	12	to	to	PART
fbem-27649	131	13	fully	fully	ADV
fbem-27649	131	14	disclose	disclose	VERB
fbem-27649	131	15	and	and	CCONJ
fbem-27649	131	16	present	present	ADJ
fbem-27649	131	17	revenue	revenue	NOUN
fbem-27649	131	18	-	-	PUNCT
fbem-27649	131	19	related	relate	VERB
fbem-27649	131	20	information	information	NOUN
fbem-27649	131	21	,	,	PUNCT
fbem-27649	131	22	including	include	VERB
fbem-27649	131	23	significant	significant	ADJ
fbem-27649	131	24	accounting	accounting	NOUN
fbem-27649	131	25	estimates	estimate	NOUN
fbem-27649	131	26	and	and	CCONJ
fbem-27649	131	27	professional	professional	ADJ
fbem-27649	131	28	judgements	judgement	NOUN
fbem-27649	131	29	,	,	PUNCT
fbem-27649	131	30	to	to	PART
fbem-27649	131	31	enhance	enhance	VERB
fbem-27649	131	32	the	the	DET
fbem-27649	131	33	comprehensibility	comprehensibility	NOUN
fbem-27649	131	34	of	of	ADP
fbem-27649	131	35	revenue	revenue	NOUN
fbem-27649	131	36	recognition	recognition	NOUN
fbem-27649	131	37	policies	policy	NOUN
fbem-27649	131	38	and	and	CCONJ
fbem-27649	131	39	the	the	DET
fbem-27649	131	40	transparency	transparency	NOUN
fbem-27649	131	41	of	of	ADP
fbem-27649	131	42	revenue	revenue	NOUN
fbem-27649	131	43	information	information	NOUN
fbem-27649	131	44	,	,	PUNCT
fbem-27649	131	45	and	and	CCONJ
fbem-27649	131	46	to	to	PART
fbem-27649	131	47	improve	improve	VERB
fbem-27649	131	48	horizontal	horizontal	ADJ
fbem-27649	131	49	comparability	comparability	NOUN
fbem-27649	131	50	.	.	PUNCT
fbem-27649	132	1	5.3	5.3	NUM
fbem-27649	132	2	.	.	PUNCT
fbem-27649	132	3	other	other	ADJ
fbem-27649	132	4	related	relate	VERB
fbem-27649	132	5	suggestions	suggestion	NOUN
fbem-27649	132	6	for	for	ADP
fbem-27649	132	7	the	the	DET
fbem-27649	132	8	online	online	ADJ
fbem-27649	132	9	game	game	NOUN
fbem-27649	132	10	industry	industry	NOUN
fbem-27649	132	11	in	in	ADP
fbem-27649	132	12	addition	addition	NOUN
fbem-27649	132	13	to	to	ADP
fbem-27649	132	14	focusing	focus	VERB
fbem-27649	132	15	on	on	ADP
fbem-27649	132	16	the	the	DET
fbem-27649	132	17	timing	timing	NOUN
fbem-27649	132	18	of	of	ADP
fbem-27649	132	19	revenue	revenue	NOUN
fbem-27649	132	20	recognition	recognition	NOUN
fbem-27649	132	21	,	,	PUNCT
fbem-27649	132	22	measurement	measurement	NOUN
fbem-27649	132	23	of	of	ADP
fbem-27649	132	24	revenue	revenue	NOUN
fbem-27649	132	25	and	and	CCONJ
fbem-27649	132	26	disclosure	disclosure	NOUN
fbem-27649	132	27	of	of	ADP
fbem-27649	132	28	revenue	revenue	NOUN
fbem-27649	132	29	policy	policy	NOUN
fbem-27649	132	30	,	,	PUNCT
fbem-27649	132	31	game	game	NOUN
fbem-27649	132	32	enterprises	enterprise	NOUN
fbem-27649	132	33	should	should	AUX
fbem-27649	132	34	also	also	ADV
fbem-27649	132	35	create	create	VERB
fbem-27649	132	36	a	a	DET
fbem-27649	132	37	favourable	favourable	ADJ
fbem-27649	132	38	objective	objective	ADJ
fbem-27649	132	39	environment	environment	NOUN
fbem-27649	132	40	for	for	ADP
fbem-27649	132	41	the	the	DET
fbem-27649	132	42	implementation	implementation	NOUN
fbem-27649	132	43	of	of	ADP
fbem-27649	132	44	the	the	DET
fbem-27649	132	45	new	new	ADJ
fbem-27649	132	46	standard	standard	NOUN
fbem-27649	132	47	.	.	PUNCT
fbem-27649	133	1	firstly	firstly	ADV
fbem-27649	133	2	,	,	PUNCT
fbem-27649	133	3	gaming	gaming	NOUN
fbem-27649	133	4	companies	company	NOUN
fbem-27649	133	5	may	may	AUX
fbem-27649	133	6	need	need	VERB
fbem-27649	133	7	to	to	PART
fbem-27649	133	8	upgrade	upgrade	VERB
fbem-27649	133	9	their	their	PRON
fbem-27649	133	10	it	it	NOUN
fbem-27649	133	11	systems	system	NOUN
fbem-27649	133	12	.	.	PUNCT
fbem-27649	134	1	because	because	SCONJ
fbem-27649	134	2	under	under	ADP
fbem-27649	134	3	the	the	DET
fbem-27649	134	4	requirements	requirement	NOUN
fbem-27649	134	5	of	of	ADP
fbem-27649	134	6	the	the	DET
fbem-27649	134	7	new	new	ADJ
fbem-27649	134	8	standard	standard	NOUN
fbem-27649	134	9	,	,	PUNCT
fbem-27649	134	10	enterprises	enterprise	NOUN
fbem-27649	134	11	need	need	VERB
fbem-27649	134	12	to	to	PART
fbem-27649	134	13	obtain	obtain	VERB
fbem-27649	134	14	more	more	ADJ
fbem-27649	134	15	data	datum	NOUN
fbem-27649	134	16	when	when	SCONJ
fbem-27649	134	17	judging	judge	VERB
fbem-27649	134	18	the	the	DET
fbem-27649	134	19	timing	timing	NOUN
fbem-27649	134	20	and	and	CCONJ
fbem-27649	134	21	amount	amount	NOUN
fbem-27649	134	22	of	of	ADP
fbem-27649	134	23	revenue	revenue	NOUN
fbem-27649	134	24	recognition	recognition	NOUN
fbem-27649	134	25	,	,	PUNCT
fbem-27649	134	26	such	such	ADJ
fbem-27649	134	27	as	as	ADP
fbem-27649	134	28	data	datum	NOUN
fbem-27649	134	29	used	use	VERB
fbem-27649	134	30	to	to	PART
fbem-27649	134	31	make	make	VERB
fbem-27649	134	32	estimates	estimate	NOUN
fbem-27649	134	33	of	of	ADP
fbem-27649	134	34	revenue	revenue	NOUN
fbem-27649	134	35	transactions	transaction	NOUN
fbem-27649	134	36	and	and	CCONJ
fbem-27649	134	37	data	datum	NOUN
fbem-27649	134	38	to	to	PART
fbem-27649	134	39	support	support	VERB
fbem-27649	134	40	information	information	NOUN
fbem-27649	134	41	disclosure	disclosure	NOUN
fbem-27649	134	42	.	.	PUNCT
fbem-27649	135	1	secondly	secondly	ADV
fbem-27649	135	2	,	,	PUNCT
fbem-27649	135	3	gaming	gaming	NOUN
fbem-27649	135	4	companies	company	NOUN
fbem-27649	135	5	need	need	VERB
fbem-27649	135	6	to	to	PART
fbem-27649	135	7	modify	modify	VERB
fbem-27649	135	8	their	their	PRON
fbem-27649	135	9	accounting	accounting	NOUN
fbem-27649	135	10	policies	policy	NOUN
fbem-27649	135	11	and	and	CCONJ
fbem-27649	135	12	internal	internal	ADJ
fbem-27649	135	13	control	control	NOUN
fbem-27649	135	14	processes	process	NOUN
fbem-27649	135	15	to	to	PART
fbem-27649	135	16	suit	suit	VERB
fbem-27649	135	17	their	their	PRON
fbem-27649	135	18	own	own	ADJ
fbem-27649	135	19	circumstances	circumstance	NOUN
fbem-27649	135	20	.	.	PUNCT
fbem-27649	136	1	companies	company	NOUN
fbem-27649	136	2	need	need	VERB
fbem-27649	136	3	to	to	PART
fbem-27649	136	4	design	design	VERB
fbem-27649	136	5	new	new	ADJ
fbem-27649	136	6	processes	process	NOUN
fbem-27649	136	7	to	to	PART
fbem-27649	136	8	obtain	obtain	VERB
fbem-27649	136	9	initial	initial	ADJ
fbem-27649	136	10	data	datum	NOUN
fbem-27649	136	11	from	from	ADP
fbem-27649	136	12	the	the	DET
fbem-27649	136	13	game	game	NOUN
fbem-27649	136	14	development	development	PROPN
fbem-27649	136	15	department	department	PROPN
fbem-27649	136	16	,	,	PUNCT
fbem-27649	136	17	sales	sale	NOUN
fbem-27649	136	18	department	department	NOUN
fbem-27649	136	19	and	and	CCONJ
fbem-27649	136	20	other	other	ADJ
fbem-27649	136	21	sources	source	NOUN
fbem-27649	136	22	,	,	PUNCT
fbem-27649	136	23	and	and	CCONJ
fbem-27649	136	24	make	make	VERB
fbem-27649	136	25	appropriate	appropriate	ADJ
fbem-27649	136	26	records	record	NOUN
fbem-27649	136	27	for	for	ADP
fbem-27649	136	28	future	future	ADJ
fbem-27649	136	29	revenue	revenue	NOUN
fbem-27649	136	30	-	-	PUNCT
fbem-27649	136	31	related	relate	VERB
fbem-27649	136	32	accounting	accounting	NOUN
fbem-27649	136	33	estimates	estimate	NOUN
fbem-27649	136	34	.	.	PUNCT
fbem-27649	137	1	improvement	improvement	NOUN
fbem-27649	137	2	of	of	ADP
fbem-27649	137	3	professional	professional	ADJ
fbem-27649	137	4	competence	competence	NOUN
fbem-27649	137	5	of	of	ADP
fbem-27649	137	6	financial	financial	ADJ
fbem-27649	137	7	personnel	personnel	NOUN
fbem-27649	137	8	.	.	PUNCT
fbem-27649	138	1	compared	compare	VERB
fbem-27649	138	2	with	with	ADP
fbem-27649	138	3	the	the	DET
fbem-27649	138	4	old	old	ADJ
fbem-27649	138	5	standard	standard	NOUN
fbem-27649	138	6	,	,	PUNCT
fbem-27649	138	7	the	the	DET
fbem-27649	138	8	new	new	ADJ
fbem-27649	138	9	revenue	revenue	NOUN
fbem-27649	138	10	standard	standard	NOUN
fbem-27649	138	11	has	have	VERB
fbem-27649	138	12	significant	significant	ADJ
fbem-27649	138	13	differences	difference	NOUN
fbem-27649	138	14	in	in	ADP
fbem-27649	138	15	revenue	revenue	NOUN
fbem-27649	138	16	recognition	recognition	NOUN
fbem-27649	138	17	for	for	ADP
fbem-27649	138	18	online	online	ADJ
fbem-27649	138	19	game	game	NOUN
fbem-27649	138	20	companies	company	NOUN
fbem-27649	138	21	.	.	PUNCT
fbem-27649	139	1	with	with	ADP
fbem-27649	139	2	the	the	DET
fbem-27649	139	3	nationwide	nationwide	ADJ
fbem-27649	139	4	implementation	implementation	NOUN
fbem-27649	139	5	of	of	ADP
fbem-27649	139	6	the	the	DET
fbem-27649	139	7	new	new	ADJ
fbem-27649	139	8	standard	standard	NOUN
fbem-27649	139	9	,	,	PUNCT
fbem-27649	139	10	the	the	DET
fbem-27649	139	11	financial	financial	ADJ
fbem-27649	139	12	staff	staff	NOUN
fbem-27649	139	13	of	of	ADP
fbem-27649	139	14	enterprises	enterprise	NOUN
fbem-27649	139	15	can	can	AUX
fbem-27649	139	16	only	only	ADV
fbem-27649	139	17	keep	keep	VERB
fbem-27649	139	18	up	up	ADP
fbem-27649	139	19	with	with	ADP
fbem-27649	139	20	the	the	DET
fbem-27649	139	21	times	time	NOUN
fbem-27649	139	22	by	by	ADP
fbem-27649	139	23	continuously	continuously	ADV
fbem-27649	139	24	learning	learn	VERB
fbem-27649	139	25	new	new	ADJ
fbem-27649	139	26	financial	financial	ADJ
fbem-27649	139	27	knowledge	knowledge	NOUN
fbem-27649	139	28	.	.	PUNCT
fbem-27649	140	1	both	both	DET
fbem-27649	140	2	accounting	accounting	NOUN
fbem-27649	140	3	treatment	treatment	NOUN
fbem-27649	140	4	and	and	CCONJ
fbem-27649	140	5	estimation	estimation	NOUN
fbem-27649	140	6	flexibility	flexibility	NOUN
fbem-27649	140	7	for	for	ADP
fbem-27649	140	8	online	online	ADJ
fbem-27649	140	9	gaming	gaming	NOUN
fbem-27649	140	10	companies	company	NOUN
fbem-27649	140	11	will	will	AUX
fbem-27649	140	12	be	be	AUX
fbem-27649	140	13	greatly	greatly	ADV
fbem-27649	140	14	increased	increase	VERB
fbem-27649	140	15	with	with	ADP
fbem-27649	140	16	the	the	DET
fbem-27649	140	17	implementation	implementation	NOUN
fbem-27649	140	18	of	of	ADP
fbem-27649	140	19	the	the	DET
fbem-27649	140	20	new	new	ADJ
fbem-27649	140	21	standard	standard	NOUN
fbem-27649	140	22	.	.	PUNCT
fbem-27649	141	1	whether	whether	SCONJ
fbem-27649	141	2	it	it	PRON
fbem-27649	141	3	is	be	AUX
fbem-27649	141	4	the	the	DET
fbem-27649	141	5	determination	determination	NOUN
fbem-27649	141	6	of	of	ADP
fbem-27649	141	7	individual	individual	ADJ
fbem-27649	141	8	performance	performance	NOUN
fbem-27649	141	9	obligations	obligation	NOUN
fbem-27649	141	10	,	,	PUNCT
fbem-27649	141	11	or	or	CCONJ
fbem-27649	141	12	the	the	DET
fbem-27649	141	13	determination	determination	NOUN
fbem-27649	141	14	of	of	ADP
fbem-27649	141	15	individual	individual	ADJ
fbem-27649	141	16	sales	sale	NOUN
fbem-27649	141	17	prices	price	NOUN
fbem-27649	141	18	and	and	CCONJ
fbem-27649	141	19	distribution	distribution	NOUN
fbem-27649	141	20	transaction	transaction	NOUN
fbem-27649	141	21	prices	price	NOUN
fbem-27649	141	22	,	,	PUNCT
fbem-27649	141	23	strong	strong	ADJ
fbem-27649	141	24	accounting	accounting	NOUN
fbem-27649	141	25	estimation	estimation	NOUN
fbem-27649	141	26	skills	skill	NOUN
fbem-27649	141	27	are	be	AUX
fbem-27649	141	28	required	require	VERB
fbem-27649	141	29	.	.	PUNCT
fbem-27649	142	1	therefore	therefore	ADV
fbem-27649	142	2	,	,	PUNCT
fbem-27649	142	3	the	the	DET
fbem-27649	142	4	implementation	implementation	NOUN
fbem-27649	142	5	of	of	ADP
fbem-27649	142	6	the	the	DET
fbem-27649	142	7	new	new	ADJ
fbem-27649	142	8	revenue	revenue	NOUN
fbem-27649	142	9	standard	standard	NOUN
fbem-27649	142	10	has	have	VERB
fbem-27649	142	11	a	a	DET
fbem-27649	142	12	higher	high	ADJ
fbem-27649	142	13	requirement	requirement	NOUN
fbem-27649	142	14	for	for	ADP
fbem-27649	142	15	financial	financial	ADJ
fbem-27649	142	16	personnel	personnel	NOUN
fbem-27649	142	17	's	's	PART
fbem-27649	142	18	professional	professional	ADJ
fbem-27649	142	19	ability	ability	NOUN
fbem-27649	142	20	and	and	CCONJ
fbem-27649	142	21	professional	professional	ADJ
fbem-27649	142	22	quality	quality	NOUN
fbem-27649	142	23	to	to	PART
fbem-27649	142	24	adapt	adapt	VERB
fbem-27649	142	25	to	to	ADP
fbem-27649	142	26	the	the	DET
fbem-27649	142	27	new	new	ADJ
fbem-27649	142	28	situation	situation	NOUN
fbem-27649	142	29	.	.	PUNCT
fbem-27649	143	1	therefore	therefore	ADV
fbem-27649	143	2	,	,	PUNCT
fbem-27649	143	3	the	the	DET
fbem-27649	143	4	online	online	ADJ
fbem-27649	143	5	game	game	NOUN
fbem-27649	143	6	company	company	NOUN
fbem-27649	143	7	should	should	AUX
fbem-27649	143	8	consider	consider	VERB
fbem-27649	143	9	the	the	DET
fbem-27649	143	10	long	long	ADJ
fbem-27649	143	11	-	-	PUNCT
fbem-27649	143	12	term	term	NOUN
fbem-27649	143	13	development	development	NOUN
fbem-27649	143	14	of	of	ADP
fbem-27649	143	15	the	the	DET
fbem-27649	143	16	company	company	NOUN
fbem-27649	143	17	,	,	PUNCT
fbem-27649	143	18	invite	invite	VERB
fbem-27649	143	19	relevant	relevant	ADJ
fbem-27649	143	20	experts	expert	NOUN
fbem-27649	143	21	to	to	PART
fbem-27649	143	22	provide	provide	VERB
fbem-27649	143	23	timely	timely	ADJ
fbem-27649	143	24	professional	professional	ADJ
fbem-27649	143	25	training	training	NOUN
fbem-27649	143	26	for	for	ADP
fbem-27649	143	27	employees	employee	NOUN
fbem-27649	143	28	,	,	PUNCT
fbem-27649	143	29	so	so	SCONJ
fbem-27649	143	30	that	that	SCONJ
fbem-27649	143	31	the	the	DET
fbem-27649	143	32	financial	financial	ADJ
fbem-27649	143	33	staff	staff	NOUN
fbem-27649	143	34	more	more	ADV
fbem-27649	143	35	profound	profound	ADJ
fbem-27649	143	36	understanding	understanding	NOUN
fbem-27649	143	37	of	of	ADP
fbem-27649	143	38	the	the	DET
fbem-27649	143	39	content	content	NOUN
fbem-27649	143	40	and	and	CCONJ
fbem-27649	143	41	scope	scope	NOUN
fbem-27649	143	42	of	of	ADP
fbem-27649	143	43	the	the	DET
fbem-27649	143	44	new	new	ADJ
fbem-27649	143	45	revenue	revenue	NOUN
fbem-27649	143	46	standard	standard	NOUN
fbem-27649	143	47	can	can	AUX
fbem-27649	143	48	inspire	inspire	VERB
fbem-27649	143	49	a	a	DET
fbem-27649	143	50	higher	high	ADJ
fbem-27649	143	51	enthusiasm	enthusiasm	NOUN
fbem-27649	143	52	for	for	ADP
fbem-27649	143	53	learning	learn	VERB
fbem-27649	143	54	.	.	PUNCT
fbem-27649	144	1	and	and	CCONJ
fbem-27649	144	2	use	use	VERB
fbem-27649	144	3	the	the	DET
fbem-27649	144	4	method	method	NOUN
fbem-27649	144	5	of	of	ADP
fbem-27649	144	6	combining	combine	VERB
fbem-27649	144	7	theory	theory	NOUN
fbem-27649	144	8	and	and	CCONJ
fbem-27649	144	9	examples	example	NOUN
fbem-27649	144	10	to	to	PART
fbem-27649	144	11	make	make	VERB
fbem-27649	144	12	financial	financial	ADJ
fbem-27649	144	13	staff	staff	NOUN
fbem-27649	144	14	better	well	ADV
fbem-27649	144	15	understand	understand	VERB
fbem-27649	144	16	and	and	CCONJ
fbem-27649	144	17	master	master	VERB
fbem-27649	144	18	the	the	DET
fbem-27649	144	19	new	new	ADJ
fbem-27649	144	20	income	income	NOUN
fbem-27649	144	21	standard	standard	NOUN
fbem-27649	144	22	.	.	PUNCT
fbem-27649	145	1	at	at	ADP
fbem-27649	145	2	the	the	DET
fbem-27649	145	3	same	same	ADJ
fbem-27649	145	4	time	time	NOUN
fbem-27649	145	5	,	,	PUNCT
fbem-27649	145	6	the	the	DET
fbem-27649	145	7	guidance	guidance	NOUN
fbem-27649	145	8	of	of	ADP
fbem-27649	145	9	theory	theory	NOUN
fbem-27649	145	10	needs	need	VERB
fbem-27649	145	11	practical	practical	ADJ
fbem-27649	145	12	application	application	NOUN
fbem-27649	145	13	,	,	PUNCT
fbem-27649	145	14	when	when	SCONJ
fbem-27649	145	15	the	the	DET
fbem-27649	145	16	financial	financial	ADJ
fbem-27649	145	17	personnel	personnel	NOUN
fbem-27649	145	18	encounter	encounter	VERB
fbem-27649	145	19	practical	practical	ADJ
fbem-27649	145	20	problems	problem	NOUN
fbem-27649	145	21	,	,	PUNCT
fbem-27649	145	22	may	may	AUX
fbem-27649	145	23	also	also	ADV
fbem-27649	145	24	need	need	VERB
fbem-27649	145	25	practical	practical	ADJ
fbem-27649	145	26	experts	expert	NOUN
fbem-27649	145	27	to	to	PART
fbem-27649	145	28	guide	guide	VERB
fbem-27649	145	29	,	,	PUNCT
fbem-27649	145	30	which	which	PRON
fbem-27649	145	31	can	can	AUX
fbem-27649	145	32	reduce	reduce	VERB
fbem-27649	145	33	the	the	DET
fbem-27649	145	34	online	online	ADJ
fbem-27649	145	35	gaming	gaming	NOUN
fbem-27649	145	36	enterprise	enterprise	NOUN
fbem-27649	145	37	financial	financial	ADJ
fbem-27649	145	38	personnel	personnel	NOUN
fbem-27649	145	39	in	in	ADP
fbem-27649	145	40	the	the	DET
fbem-27649	145	41	accounting	accounting	NOUN
fbem-27649	145	42	treatment	treatment	NOUN
fbem-27649	145	43	of	of	ADP
fbem-27649	145	44	the	the	DET
fbem-27649	145	45	possible	possible	ADJ
fbem-27649	145	46	mistakes	mistake	NOUN
fbem-27649	145	47	,	,	PUNCT
fbem-27649	145	48	which	which	PRON
fbem-27649	145	49	can	can	AUX
fbem-27649	145	50	ensure	ensure	VERB
fbem-27649	145	51	that	that	SCONJ
fbem-27649	145	52	the	the	DET
fbem-27649	145	53	online	online	ADJ
fbem-27649	145	54	gaming	gaming	NOUN
fbem-27649	145	55	enterprise	enterprise	NOUN
fbem-27649	145	56	's	's	PART
fbem-27649	145	57	revenue	revenue	NOUN
fbem-27649	145	58	recognition	recognition	NOUN
fbem-27649	145	59	is	be	AUX
fbem-27649	145	60	more	more	ADV
fbem-27649	145	61	reliable	reliable	ADJ
fbem-27649	145	62	.	.	PUNCT
fbem-27649	146	1	in	in	ADP
fbem-27649	146	2	addition	addition	NOUN
fbem-27649	146	3	,	,	PUNCT
fbem-27649	146	4	financial	financial	ADJ
fbem-27649	146	5	personnel	personnel	NOUN
fbem-27649	146	6	can	can	AUX
fbem-27649	146	7	only	only	ADV
fbem-27649	146	8	improve	improve	VERB
fbem-27649	146	9	their	their	PRON
fbem-27649	146	10	financial	financial	ADJ
fbem-27649	146	11	knowledge	knowledge	NOUN
fbem-27649	146	12	system	system	NOUN
fbem-27649	146	13	in	in	ADP
fbem-27649	146	14	a	a	DET
fbem-27649	146	15	timely	timely	ADJ
fbem-27649	146	16	manner	manner	NOUN
fbem-27649	146	17	,	,	PUNCT
fbem-27649	146	18	improve	improve	VERB
fbem-27649	146	19	their	their	PRON
fbem-27649	146	20	professional	professional	ADJ
fbem-27649	146	21	judgement	judgement	NOUN
fbem-27649	146	22	and	and	CCONJ
fbem-27649	146	23	enhance	enhance	VERB
fbem-27649	146	24	their	their	PRON
fbem-27649	146	25	professional	professional	ADJ
fbem-27649	146	26	ethics	ethic	NOUN
fbem-27649	146	27	by	by	ADP
fbem-27649	146	28	continuously	continuously	ADV
fbem-27649	146	29	learning	learn	VERB
fbem-27649	146	30	new	new	ADJ
fbem-27649	146	31	revenue	revenue	NOUN
fbem-27649	146	32	standards	standard	NOUN
fbem-27649	146	33	.	.	PUNCT
fbem-27649	147	1	the	the	DET
fbem-27649	147	2	complexity	complexity	NOUN
fbem-27649	147	3	of	of	ADP
fbem-27649	147	4	revenue	revenue	NOUN
fbem-27649	147	5	recognition	recognition	NOUN
fbem-27649	147	6	of	of	ADP
fbem-27649	147	7	online	online	ADJ
fbem-27649	147	8	game	game	NOUN
fbem-27649	147	9	enterprises	enterprise	NOUN
fbem-27649	147	10	puts	put	VERB
fbem-27649	147	11	forward	forward	ADV
fbem-27649	147	12	higher	high	ADJ
fbem-27649	147	13	requirements	requirement	NOUN
fbem-27649	147	14	for	for	ADP
fbem-27649	147	15	accounting	accounting	NOUN
fbem-27649	147	16	estimation	estimation	NOUN
fbem-27649	147	17	,	,	PUNCT
fbem-27649	147	18	especially	especially	ADV
fbem-27649	147	19	when	when	SCONJ
fbem-27649	147	20	the	the	DET
fbem-27649	147	21	game	game	NOUN
fbem-27649	147	22	version	version	NOUN
fbem-27649	147	23	update	update	NOUN
fbem-27649	147	24	and	and	CCONJ
fbem-27649	147	25	game	game	NOUN
fbem-27649	147	26	content	content	NOUN
fbem-27649	147	27	changes	change	NOUN
fbem-27649	147	28	will	will	AUX
fbem-27649	147	29	affect	affect	VERB
fbem-27649	147	30	the	the	DET
fbem-27649	147	31	game	game	NOUN
fbem-27649	147	32	cycle	cycle	NOUN
fbem-27649	147	33	of	of	ADP
fbem-27649	147	34	players	player	NOUN
fbem-27649	147	35	and	and	CCONJ
fbem-27649	147	36	the	the	DET
fbem-27649	147	37	life	life	NOUN
fbem-27649	147	38	cycle	cycle	NOUN
fbem-27649	147	39	of	of	ADP
fbem-27649	147	40	game	game	NOUN
fbem-27649	147	41	products	product	NOUN
fbem-27649	147	42	,	,	PUNCT
fbem-27649	147	43	which	which	PRON
fbem-27649	147	44	in	in	ADP
fbem-27649	147	45	turn	turn	NOUN
fbem-27649	147	46	will	will	AUX
fbem-27649	147	47	affect	affect	VERB
fbem-27649	147	48	the	the	DET
fbem-27649	147	49	recognition	recognition	NOUN
fbem-27649	147	50	time	time	NOUN
fbem-27649	147	51	and	and	CCONJ
fbem-27649	147	52	recognition	recognition	NOUN
fbem-27649	147	53	amount	amount	NOUN
fbem-27649	147	54	of	of	ADP
fbem-27649	147	55	revenue	revenue	NOUN
fbem-27649	147	56	,	,	PUNCT
fbem-27649	147	57	online	online	ADJ
fbem-27649	147	58	game	game	NOUN
fbem-27649	147	59	enterprises	enterprise	NOUN
fbem-27649	147	60	should	should	AUX
fbem-27649	147	61	improve	improve	VERB
fbem-27649	147	62	the	the	DET
fbem-27649	147	63	data	datum	NOUN
fbem-27649	147	64	analysis	analysis	NOUN
fbem-27649	147	65	system	system	NOUN
fbem-27649	147	66	of	of	ADP
fbem-27649	147	67	the	the	DET
fbem-27649	147	68	enterprise	enterprise	NOUN
fbem-27649	147	69	and	and	CCONJ
fbem-27649	147	70	improve	improve	VERB
fbem-27649	147	71	the	the	DET
fbem-27649	147	72	efficiency	efficiency	NOUN
fbem-27649	147	73	of	of	ADP
fbem-27649	147	74	the	the	DET
fbem-27649	147	75	use	use	NOUN
fbem-27649	147	76	of	of	ADP
fbem-27649	147	77	the	the	DET
fbem-27649	147	78	enterprise	enterprise	NOUN
fbem-27649	147	79	data	datum	NOUN
fbem-27649	147	80	analysis	analysis	NOUN
fbem-27649	147	81	system	system	NOUN
fbem-27649	147	82	,	,	PUNCT
fbem-27649	147	83	and	and	CCONJ
fbem-27649	147	84	make	make	VERB
fbem-27649	147	85	great	great	ADJ
fbem-27649	147	86	use	use	NOUN
fbem-27649	147	87	of	of	ADP
fbem-27649	147	88	a	a	DET
fbem-27649	147	89	large	large	ADJ
fbem-27649	147	90	amount	amount	NOUN
fbem-27649	147	91	of	of	ADP
fbem-27649	147	92	the	the	DET
fbem-27649	147	93	enterprise	enterprise	NOUN
fbem-27649	147	94	's	's	PART
fbem-27649	147	95	the	the	DET
fbem-27649	147	96	company	company	NOUN
fbem-27649	147	97	should	should	AUX
fbem-27649	147	98	improve	improve	VERB
fbem-27649	147	99	its	its	PRON
fbem-27649	147	100	data	datum	NOUN
fbem-27649	147	101	analysis	analysis	NOUN
fbem-27649	147	102	system	system	NOUN
fbem-27649	147	103	and	and	CCONJ
fbem-27649	147	104	increase	increase	VERB
fbem-27649	147	105	the	the	DET
fbem-27649	147	106	efficiency	efficiency	NOUN
fbem-27649	147	107	of	of	ADP
fbem-27649	147	108	its	its	PRON
fbem-27649	147	109	data	data	NOUN
fbem-27649	147	110	analysis	analysis	NOUN
fbem-27649	147	111	system	system	NOUN
fbem-27649	147	112	,	,	PUNCT
fbem-27649	147	113	and	and	CCONJ
fbem-27649	147	114	utilise	utilise	VERB
fbem-27649	147	115	the	the	DET
fbem-27649	147	116	company	company	NOUN
fbem-27649	147	117	's	's	PART
fbem-27649	147	118	large	large	ADJ
fbem-27649	147	119	amount	amount	NOUN
fbem-27649	147	120	of	of	ADP
fbem-27649	147	121	historical	historical	ADJ
fbem-27649	147	122	player	player	NOUN
fbem-27649	147	123	data	datum	NOUN
fbem-27649	147	124	.	.	PUNCT
fbem-27649	148	1	at	at	ADP
fbem-27649	148	2	the	the	DET
fbem-27649	148	3	same	same	ADJ
fbem-27649	148	4	time	time	NOUN
fbem-27649	148	5	,	,	PUNCT
fbem-27649	148	6	online	online	ADJ
fbem-27649	148	7	game	game	NOUN
fbem-27649	148	8	companies	company	NOUN
fbem-27649	148	9	need	need	VERB
fbem-27649	148	10	to	to	PART
fbem-27649	148	11	regularly	regularly	ADV
fbem-27649	148	12	track	track	VERB
fbem-27649	148	13	player	player	NOUN
fbem-27649	148	14	data	datum	NOUN
fbem-27649	148	15	and	and	CCONJ
fbem-27649	148	16	consumer	consumer	NOUN
fbem-27649	148	17	behaviour	behaviour	NOUN
fbem-27649	148	18	,	,	PUNCT
fbem-27649	148	19	regularly	regularly	ADV
fbem-27649	148	20	assess	assess	VERB
fbem-27649	148	21	the	the	DET
fbem-27649	148	22	game	game	NOUN
fbem-27649	148	23	cycle	cycle	NOUN
fbem-27649	148	24	of	of	ADP
fbem-27649	148	25	game	game	NOUN
fbem-27649	148	26	players	player	NOUN
fbem-27649	148	27	and	and	CCONJ
fbem-27649	148	28	the	the	DET
fbem-27649	148	29	life	life	NOUN
fbem-27649	148	30	cycle	cycle	NOUN
fbem-27649	148	31	of	of	ADP
fbem-27649	148	32	game	game	NOUN
fbem-27649	148	33	products	product	NOUN
fbem-27649	148	34	,	,	PUNCT
fbem-27649	148	35	and	and	CCONJ
fbem-27649	148	36	reassess	reassess	VERB
fbem-27649	148	37	the	the	DET
fbem-27649	148	38	game	game	NOUN
fbem-27649	148	39	content	content	NOUN
fbem-27649	148	40	or	or	CCONJ
fbem-27649	148	41	significant	significant	ADJ
fbem-27649	148	42	changes	change	NOUN
fbem-27649	148	43	in	in	ADP
fbem-27649	148	44	the	the	DET
fbem-27649	148	45	industry	industry	NOUN
fbem-27649	148	46	environment	environment	NOUN
fbem-27649	148	47	that	that	PRON
fbem-27649	148	48	may	may	AUX
fbem-27649	148	49	affect	affect	VERB
fbem-27649	148	50	the	the	DET
fbem-27649	148	51	company	company	NOUN
fbem-27649	148	52	's	's	PART
fbem-27649	148	53	previous	previous	ADJ
fbem-27649	148	54	assessment	assessment	NOUN
fbem-27649	148	55	of	of	ADP
fbem-27649	148	56	the	the	DET
fbem-27649	148	57	data	datum	NOUN
fbem-27649	148	58	,	,	PUNCT
fbem-27649	148	59	and	and	CCONJ
fbem-27649	148	60	make	make	VERB
fbem-27649	148	61	corrections	correction	NOUN
fbem-27649	148	62	based	base	VERB
fbem-27649	148	63	on	on	ADP
fbem-27649	148	64	the	the	DET
fbem-27649	148	65	assessment	assessment	NOUN
fbem-27649	148	66	of	of	ADP
fbem-27649	148	67	the	the	DET
fbem-27649	148	68	updates	update	NOUN
fbem-27649	148	69	,	,	PUNCT
fbem-27649	148	70	and	and	CCONJ
fbem-27649	148	71	adopt	adopt	VERB
fbem-27649	148	72	the	the	DET
fbem-27649	148	73	‘	'	PUNCT
fbem-27649	148	74	future	future	ADJ
fbem-27649	148	75	applicable	applicable	ADJ
fbem-27649	148	76	method	method	NOUN
fbem-27649	148	77	’	'	PUNCT
fbem-27649	148	78	for	for	ADP
fbem-27649	148	79	revenue	revenue	NOUN
fbem-27649	148	80	recognition	recognition	NOUN
fbem-27649	148	81	in	in	ADP
fbem-27649	148	82	the	the	DET
fbem-27649	148	83	subsequent	subsequent	ADJ
fbem-27649	148	84	fiscal	fiscal	ADJ
fbem-27649	148	85	year	year	NOUN
fbem-27649	148	86	.	.	PUNCT
fbem-27649	149	1	the	the	DET
fbem-27649	149	2	‘	'	PUNCT
fbem-27649	149	3	future	future	ADJ
fbem-27649	149	4	applicable	applicable	ADJ
fbem-27649	149	5	method	method	NOUN
fbem-27649	149	6	’	'	PUNCT
fbem-27649	149	7	will	will	AUX
fbem-27649	149	8	be	be	AUX
fbem-27649	149	9	adopted	adopt	VERB
fbem-27649	149	10	for	for	ADP
fbem-27649	149	11	the	the	DET
fbem-27649	149	12	amortisation	amortisation	NOUN
fbem-27649	149	13	of	of	ADP
fbem-27649	149	14	revenue	revenue	NOUN
fbem-27649	149	15	in	in	ADP
fbem-27649	149	16	future	future	ADJ
fbem-27649	149	17	accounting	accounting	NOUN
fbem-27649	149	18	years	year	NOUN
fbem-27649	149	19	.	.	PUNCT
fbem-27649	150	1	in	in	ADP
fbem-27649	150	2	terms	term	NOUN
fbem-27649	150	3	of	of	ADP
fbem-27649	150	4	talent	talent	NOUN
fbem-27649	150	5	development	development	NOUN
fbem-27649	150	6	,	,	PUNCT
fbem-27649	150	7	mmos	mmos	PROPN
fbem-27649	150	8	can	can	AUX
fbem-27649	150	9	introduce	introduce	VERB
fbem-27649	150	10	and	and	CCONJ
fbem-27649	150	11	train	train	VERB
fbem-27649	150	12	a	a	DET
fbem-27649	150	13	large	large	ADJ
fbem-27649	150	14	number	number	NOUN
fbem-27649	150	15	of	of	ADP
fbem-27649	150	16	data	datum	NOUN
fbem-27649	150	17	analysts	analyst	NOUN
fbem-27649	150	18	and	and	CCONJ
fbem-27649	150	19	new	new	ADJ
fbem-27649	150	20	types	type	NOUN
fbem-27649	150	21	of	of	ADP
fbem-27649	150	22	accounting	accounting	NOUN
fbem-27649	150	23	talents	talent	NOUN
fbem-27649	150	24	,	,	PUNCT
fbem-27649	150	25	and	and	CCONJ
fbem-27649	150	26	improve	improve	VERB
fbem-27649	150	27	the	the	DET
fbem-27649	150	28	professional	professional	ADJ
fbem-27649	150	29	quality	quality	NOUN
fbem-27649	150	30	of	of	ADP
fbem-27649	150	31	personnel	personnel	NOUN
fbem-27649	150	32	through	through	ADP
fbem-27649	150	33	professional	professional	ADJ
fbem-27649	150	34	skills	skill	NOUN
fbem-27649	150	35	training	training	NOUN
fbem-27649	150	36	at	at	ADP
fbem-27649	150	37	a	a	DET
fbem-27649	150	38	later	later	ADJ
fbem-27649	150	39	stage	stage	NOUN
fbem-27649	150	40	.	.	PUNCT
fbem-27649	151	1	at	at	ADP
fbem-27649	151	2	the	the	DET
fbem-27649	151	3	same	same	ADJ
fbem-27649	151	4	time	time	NOUN
fbem-27649	151	5	,	,	PUNCT
fbem-27649	151	6	the	the	DET
fbem-27649	151	7	management	management	NOUN
fbem-27649	151	8	should	should	AUX
fbem-27649	151	9	enhance	enhance	VERB
fbem-27649	151	10	the	the	DET
fbem-27649	151	11	awareness	awareness	NOUN
fbem-27649	151	12	of	of	ADP
fbem-27649	151	13	financial	financial	ADJ
fbem-27649	151	14	management	management	NOUN
fbem-27649	151	15	and	and	CCONJ
fbem-27649	151	16	recognise	recognise	VERB
fbem-27649	151	17	the	the	DET
fbem-27649	151	18	importance	importance	NOUN
fbem-27649	151	19	of	of	ADP
fbem-27649	151	20	improving	improve	VERB
fbem-27649	151	21	the	the	DET
fbem-27649	151	22	quality	quality	NOUN
fbem-27649	151	23	of	of	ADP
fbem-27649	151	24	accounting	accounting	NOUN
fbem-27649	151	25	statements	statement	NOUN
fbem-27649	151	26	and	and	CCONJ
fbem-27649	151	27	reflecting	reflect	VERB
fbem-27649	151	28	the	the	DET
fbem-27649	151	29	real	real	ADJ
fbem-27649	151	30	financial	financial	ADJ
fbem-27649	151	31	situation	situation	NOUN
fbem-27649	151	32	of	of	ADP
fbem-27649	151	33	the	the	DET
fbem-27649	151	34	enterprise	enterprise	NOUN
fbem-27649	151	35	for	for	ADP
fbem-27649	151	36	the	the	DET
fbem-27649	151	37	management	management	NOUN
fbem-27649	151	38	to	to	PART
fbem-27649	151	39	make	make	VERB
fbem-27649	151	40	correct	correct	ADJ
fbem-27649	151	41	decisions	decision	NOUN
fbem-27649	151	42	and	and	CCONJ
fbem-27649	151	43	be	be	AUX
fbem-27649	151	44	responsible	responsible	ADJ
fbem-27649	151	45	to	to	ADP
fbem-27649	151	46	the	the	DET
fbem-27649	151	47	shareholders	shareholder	NOUN
fbem-27649	151	48	and	and	CCONJ
fbem-27649	151	49	other	other	ADJ
fbem-27649	151	50	statement	statement	NOUN
fbem-27649	151	51	users	user	NOUN
fbem-27649	151	52	.	.	PUNCT
fbem-27649	152	1	6	6	X
fbem-27649	152	2	.	.	X
fbem-27649	152	3	conclusions	conclusion	NOUN
fbem-27649	152	4	and	and	CCONJ
fbem-27649	152	5	shortcomings	shortcoming	NOUN
fbem-27649	152	6	this	this	DET
fbem-27649	152	7	paper	paper	NOUN
fbem-27649	152	8	studies	study	NOUN
fbem-27649	152	9	the	the	DET
fbem-27649	152	10	related	related	ADJ
fbem-27649	152	11	problems	problem	NOUN
fbem-27649	152	12	of	of	ADP
fbem-27649	152	13	revenue	revenue	NOUN
fbem-27649	152	14	recognition	recognition	NOUN
fbem-27649	152	15	in	in	ADP
fbem-27649	152	16	the	the	DET
fbem-27649	152	17	online	online	ADJ
fbem-27649	152	18	game	game	NOUN
fbem-27649	152	19	industry	industry	NOUN
fbem-27649	152	20	under	under	ADP
fbem-27649	152	21	the	the	DET
fbem-27649	152	22	new	new	ADJ
fbem-27649	152	23	revenue	revenue	NOUN
fbem-27649	152	24	standard	standard	NOUN
fbem-27649	152	25	,	,	PUNCT
fbem-27649	152	26	and	and	CCONJ
fbem-27649	152	27	puts	put	VERB
fbem-27649	152	28	forward	forward	ADV
fbem-27649	152	29	corresponding	corresponding	ADJ
fbem-27649	152	30	suggestions	suggestion	NOUN
fbem-27649	152	31	on	on	ADP
fbem-27649	152	32	the	the	DET
fbem-27649	152	33	different	different	ADJ
fbem-27649	152	34	problems	problem	NOUN
fbem-27649	152	35	of	of	ADP
fbem-27649	152	36	revenue	revenue	NOUN
fbem-27649	152	37	recognition	recognition	NOUN
fbem-27649	152	38	117	117	NUM
fbem-27649	152	39	in	in	ADP
fbem-27649	152	40	the	the	DET
fbem-27649	152	41	online	online	ADJ
fbem-27649	152	42	game	game	NOUN
fbem-27649	152	43	industry	industry	NOUN
fbem-27649	152	44	:	:	PUNCT
fbem-27649	152	45	(	(	PUNCT
fbem-27649	152	46	1	1	X
fbem-27649	152	47	)	)	PUNCT
fbem-27649	152	48	the	the	DET
fbem-27649	152	49	five	five	NUM
fbem-27649	152	50	-	-	PUNCT
fbem-27649	152	51	step	step	NOUN
fbem-27649	152	52	revenue	revenue	NOUN
fbem-27649	152	53	recognition	recognition	NOUN
fbem-27649	152	54	model	model	NOUN
fbem-27649	152	55	proposed	propose	VERB
fbem-27649	152	56	in	in	ADP
fbem-27649	152	57	the	the	DET
fbem-27649	152	58	new	new	ADJ
fbem-27649	152	59	revenue	revenue	NOUN
fbem-27649	152	60	standard	standard	NOUN
fbem-27649	152	61	provides	provide	VERB
fbem-27649	152	62	a	a	DET
fbem-27649	152	63	more	more	ADV
fbem-27649	152	64	comprehensive	comprehensive	ADJ
fbem-27649	152	65	judgement	judgement	NOUN
fbem-27649	152	66	basis	basis	NOUN
fbem-27649	152	67	for	for	ADP
fbem-27649	152	68	the	the	DET
fbem-27649	152	69	point	point	NOUN
fbem-27649	152	70	of	of	ADP
fbem-27649	152	71	time	time	NOUN
fbem-27649	152	72	of	of	ADP
fbem-27649	152	73	revenue	revenue	NOUN
fbem-27649	152	74	recognition	recognition	NOUN
fbem-27649	152	75	of	of	ADP
fbem-27649	152	76	virtual	virtual	ADJ
fbem-27649	152	77	props	prop	NOUN
fbem-27649	152	78	for	for	ADP
fbem-27649	152	79	online	online	ADJ
fbem-27649	152	80	game	game	NOUN
fbem-27649	152	81	enterprises	enterprise	NOUN
fbem-27649	152	82	.	.	PUNCT
fbem-27649	153	1	relatively	relatively	ADV
fbem-27649	153	2	clear	clear	ADJ
fbem-27649	153	3	guidance	guidance	NOUN
fbem-27649	153	4	is	be	AUX
fbem-27649	153	5	given	give	VERB
fbem-27649	153	6	on	on	ADP
fbem-27649	153	7	whether	whether	SCONJ
fbem-27649	153	8	revenue	revenue	NOUN
fbem-27649	153	9	should	should	AUX
fbem-27649	153	10	be	be	AUX
fbem-27649	153	11	recognised	recognise	VERB
fbem-27649	153	12	at	at	ADP
fbem-27649	153	13	a	a	DET
fbem-27649	153	14	certain	certain	ADJ
fbem-27649	153	15	point	point	NOUN
fbem-27649	153	16	or	or	CCONJ
fbem-27649	153	17	for	for	ADP
fbem-27649	153	18	a	a	DET
fbem-27649	153	19	certain	certain	ADJ
fbem-27649	153	20	period	period	NOUN
fbem-27649	153	21	of	of	ADP
fbem-27649	153	22	time	time	NOUN
fbem-27649	153	23	,	,	PUNCT
fbem-27649	153	24	which	which	PRON
fbem-27649	153	25	plays	play	VERB
fbem-27649	153	26	a	a	DET
fbem-27649	153	27	non	non	ADJ
fbem-27649	153	28	-	-	ADJ
fbem-27649	153	29	negligible	negligible	ADJ
fbem-27649	153	30	positive	positive	ADJ
fbem-27649	153	31	role	role	NOUN
fbem-27649	153	32	in	in	ADP
fbem-27649	153	33	enhancing	enhance	VERB
fbem-27649	153	34	the	the	DET
fbem-27649	153	35	authenticity	authenticity	NOUN
fbem-27649	153	36	and	and	CCONJ
fbem-27649	153	37	reliability	reliability	NOUN
fbem-27649	153	38	of	of	ADP
fbem-27649	153	39	revenue	revenue	NOUN
fbem-27649	153	40	recognition	recognition	NOUN
fbem-27649	153	41	and	and	CCONJ
fbem-27649	153	42	measurement	measurement	NOUN
fbem-27649	153	43	in	in	ADP
fbem-27649	153	44	the	the	DET
fbem-27649	153	45	online	online	NOUN
fbem-27649	153	46	gaming	gaming	NOUN
fbem-27649	153	47	industry	industry	NOUN
fbem-27649	153	48	.	.	PUNCT
fbem-27649	154	1	(	(	PUNCT
fbem-27649	154	2	2	2	X
fbem-27649	154	3	)	)	PUNCT
fbem-27649	154	4	the	the	DET
fbem-27649	154	5	new	new	ADJ
fbem-27649	154	6	revenue	revenue	NOUN
fbem-27649	154	7	standard	standard	NOUN
fbem-27649	154	8	still	still	ADV
fbem-27649	154	9	has	have	VERB
fbem-27649	154	10	some	some	DET
fbem-27649	154	11	problems	problem	NOUN
fbem-27649	154	12	in	in	ADP
fbem-27649	154	13	actual	actual	ADJ
fbem-27649	154	14	operation	operation	NOUN
fbem-27649	154	15	,	,	PUNCT
fbem-27649	154	16	for	for	ADP
fbem-27649	154	17	example	example	NOUN
fbem-27649	154	18	,	,	PUNCT
fbem-27649	154	19	there	there	PRON
fbem-27649	154	20	is	be	VERB
fbem-27649	154	21	no	no	DET
fbem-27649	154	22	uniform	uniform	ADJ
fbem-27649	154	23	standard	standard	NOUN
fbem-27649	154	24	for	for	ADP
fbem-27649	154	25	the	the	DET
fbem-27649	154	26	revenue	revenue	NOUN
fbem-27649	154	27	recognition	recognition	NOUN
fbem-27649	154	28	mode	mode	NOUN
fbem-27649	154	29	of	of	ADP
fbem-27649	154	30	virtual	virtual	ADJ
fbem-27649	154	31	props	prop	NOUN
fbem-27649	154	32	,	,	PUNCT
fbem-27649	154	33	and	and	CCONJ
fbem-27649	154	34	the	the	DET
fbem-27649	154	35	lack	lack	NOUN
fbem-27649	154	36	of	of	ADP
fbem-27649	154	37	specific	specific	ADJ
fbem-27649	154	38	guidance	guidance	NOUN
fbem-27649	154	39	in	in	ADP
fbem-27649	154	40	the	the	DET
fbem-27649	154	41	face	face	NOUN
fbem-27649	154	42	of	of	ADP
fbem-27649	154	43	the	the	DET
fbem-27649	154	44	many	many	ADJ
fbem-27649	154	45	complex	complex	ADJ
fbem-27649	154	46	operations	operation	NOUN
fbem-27649	154	47	of	of	ADP
fbem-27649	154	48	online	online	ADJ
fbem-27649	154	49	gaming	gaming	NOUN
fbem-27649	154	50	enterprises	enterprise	NOUN
fbem-27649	154	51	has	have	AUX
fbem-27649	154	52	led	lead	VERB
fbem-27649	154	53	to	to	ADP
fbem-27649	154	54	a	a	DET
fbem-27649	154	55	lack	lack	NOUN
fbem-27649	154	56	of	of	ADP
fbem-27649	154	57	comparability	comparability	NOUN
fbem-27649	154	58	of	of	ADP
fbem-27649	154	59	the	the	DET
fbem-27649	154	60	accounting	accounting	NOUN
fbem-27649	154	61	information	information	NOUN
fbem-27649	154	62	of	of	ADP
fbem-27649	154	63	online	online	ADJ
fbem-27649	154	64	gaming	gaming	NOUN
fbem-27649	154	65	enterprises	enterprise	NOUN
fbem-27649	154	66	,	,	PUNCT
fbem-27649	154	67	which	which	PRON
fbem-27649	154	68	has	have	AUX
fbem-27649	154	69	increased	increase	VERB
fbem-27649	154	70	the	the	DET
fbem-27649	154	71	difficulty	difficulty	NOUN
fbem-27649	154	72	of	of	ADP
fbem-27649	154	73	the	the	DET
fbem-27649	154	74	disclosure	disclosure	NOUN
fbem-27649	154	75	of	of	ADP
fbem-27649	154	76	information	information	NOUN
fbem-27649	154	77	in	in	ADP
fbem-27649	154	78	the	the	DET
fbem-27649	154	79	online	online	NOUN
fbem-27649	154	80	gaming	gaming	NOUN
fbem-27649	154	81	industry	industry	NOUN
fbem-27649	154	82	.	.	PUNCT
fbem-27649	155	1	(	(	PUNCT
fbem-27649	155	2	3	3	X
fbem-27649	155	3	)	)	PUNCT
fbem-27649	155	4	different	different	ADJ
fbem-27649	155	5	treatments	treatment	NOUN
fbem-27649	155	6	of	of	ADP
fbem-27649	155	7	the	the	DET
fbem-27649	155	8	recognition	recognition	NOUN
fbem-27649	155	9	of	of	ADP
fbem-27649	155	10	sinking	sink	VERB
fbem-27649	155	11	revenues	revenue	NOUN
fbem-27649	155	12	may	may	AUX
fbem-27649	155	13	lead	lead	VERB
fbem-27649	155	14	to	to	ADP
fbem-27649	155	15	a	a	DET
fbem-27649	155	16	certain	certain	ADJ
fbem-27649	155	17	gap	gap	NOUN
fbem-27649	155	18	between	between	ADP
fbem-27649	155	19	the	the	DET
fbem-27649	155	20	situation	situation	NOUN
fbem-27649	155	21	reflected	reflect	VERB
fbem-27649	155	22	in	in	ADP
fbem-27649	155	23	the	the	DET
fbem-27649	155	24	financial	financial	ADJ
fbem-27649	155	25	statements	statement	NOUN
fbem-27649	155	26	and	and	CCONJ
fbem-27649	155	27	the	the	DET
fbem-27649	155	28	actual	actual	ADJ
fbem-27649	155	29	situation	situation	NOUN
fbem-27649	155	30	of	of	ADP
fbem-27649	155	31	online	online	ADJ
fbem-27649	155	32	game	game	NOUN
fbem-27649	155	33	enterprises	enterprise	NOUN
fbem-27649	155	34	.	.	PUNCT
fbem-27649	156	1	to	to	PART
fbem-27649	156	2	ensure	ensure	VERB
fbem-27649	156	3	the	the	DET
fbem-27649	156	4	reliability	reliability	NOUN
fbem-27649	156	5	of	of	ADP
fbem-27649	156	6	sunk	sink	VERB
fbem-27649	156	7	revenue	revenue	NOUN
fbem-27649	156	8	should	should	AUX
fbem-27649	156	9	be	be	AUX
fbem-27649	156	10	reasonable	reasonable	ADJ
fbem-27649	156	11	recognition	recognition	NOUN
fbem-27649	156	12	of	of	ADP
fbem-27649	156	13	the	the	DET
fbem-27649	156	14	fair	fair	ADJ
fbem-27649	156	15	value	value	NOUN
fbem-27649	156	16	of	of	ADP
fbem-27649	156	17	virtual	virtual	ADJ
fbem-27649	156	18	items	item	NOUN
fbem-27649	156	19	.	.	PUNCT
fbem-27649	157	1	the	the	DET
fbem-27649	157	2	importance	importance	NOUN
fbem-27649	157	3	of	of	ADP
fbem-27649	157	4	accounting	accounting	NOUN
fbem-27649	157	5	disclosure	disclosure	NOUN
fbem-27649	157	6	of	of	ADP
fbem-27649	157	7	online	online	ADJ
fbem-27649	157	8	gaming	gaming	NOUN
fbem-27649	157	9	enterprises	enterprise	NOUN
fbem-27649	157	10	is	be	AUX
fbem-27649	157	11	emphasised	emphasise	VERB
fbem-27649	157	12	to	to	PART
fbem-27649	157	13	correctly	correctly	ADV
fbem-27649	157	14	regulate	regulate	VERB
fbem-27649	157	15	the	the	DET
fbem-27649	157	16	point	point	NOUN
fbem-27649	157	17	of	of	ADP
fbem-27649	157	18	time	time	NOUN
fbem-27649	157	19	when	when	SCONJ
fbem-27649	157	20	virtual	virtual	ADJ
fbem-27649	157	21	items	item	NOUN
fbem-27649	157	22	are	be	AUX
fbem-27649	157	23	recognised	recognise	VERB
fbem-27649	157	24	as	as	ADP
fbem-27649	157	25	revenue	revenue	NOUN
fbem-27649	157	26	and	and	CCONJ
fbem-27649	157	27	the	the	DET
fbem-27649	157	28	correct	correct	ADJ
fbem-27649	157	29	accounting	accounting	NOUN
fbem-27649	157	30	treatment	treatment	NOUN
fbem-27649	157	31	according	accord	VERB
fbem-27649	157	32	to	to	ADP
fbem-27649	157	33	the	the	DET
fbem-27649	157	34	new	new	ADJ
fbem-27649	157	35	revenue	revenue	NOUN
fbem-27649	157	36	standard	standard	NOUN
fbem-27649	157	37	.	.	PUNCT
fbem-27649	158	1	however	however	ADV
fbem-27649	158	2	,	,	PUNCT
fbem-27649	158	3	this	this	DET
fbem-27649	158	4	study	study	NOUN
fbem-27649	158	5	analyses	analyse	VERB
fbem-27649	158	6	less	less	ADJ
fbem-27649	158	7	data	datum	NOUN
fbem-27649	158	8	and	and	CCONJ
fbem-27649	158	9	discusses	discuss	VERB
fbem-27649	158	10	more	more	ADV
fbem-27649	158	11	theoretically	theoretically	ADV
fbem-27649	158	12	,	,	PUNCT
fbem-27649	158	13	there	there	PRON
fbem-27649	158	14	is	be	VERB
fbem-27649	158	15	no	no	DET
fbem-27649	158	16	research	research	NOUN
fbem-27649	158	17	on	on	ADP
fbem-27649	158	18	how	how	SCONJ
fbem-27649	158	19	to	to	PART
fbem-27649	158	20	determine	determine	VERB
fbem-27649	158	21	the	the	DET
fbem-27649	158	22	life	life	NOUN
fbem-27649	158	23	cycle	cycle	NOUN
fbem-27649	158	24	of	of	ADP
fbem-27649	158	25	a	a	DET
fbem-27649	158	26	game	game	NOUN
fbem-27649	158	27	and	and	CCONJ
fbem-27649	158	28	the	the	DET
fbem-27649	158	29	player	player	NOUN
fbem-27649	158	30	's	's	PART
fbem-27649	158	31	life	life	NOUN
fbem-27649	158	32	cycle	cycle	NOUN
fbem-27649	158	33	,	,	PUNCT
fbem-27649	158	34	and	and	CCONJ
fbem-27649	158	35	there	there	PRON
fbem-27649	158	36	is	be	VERB
fbem-27649	158	37	no	no	DET
fbem-27649	158	38	indepth	indepth	ADJ
fbem-27649	158	39	study	study	NOUN
fbem-27649	158	40	on	on	ADP
fbem-27649	158	41	the	the	DET
fbem-27649	158	42	operation	operation	NOUN
fbem-27649	158	43	mode	mode	NOUN
fbem-27649	158	44	of	of	ADP
fbem-27649	158	45	the	the	DET
fbem-27649	158	46	game	game	NOUN
fbem-27649	158	47	enterprise	enterprise	NOUN
fbem-27649	158	48	,	,	PUNCT
fbem-27649	158	49	these	these	DET
fbem-27649	158	50	parts	part	NOUN
fbem-27649	158	51	are	be	AUX
fbem-27649	158	52	also	also	ADV
fbem-27649	158	53	related	relate	VERB
fbem-27649	158	54	to	to	ADP
fbem-27649	158	55	the	the	DET
fbem-27649	158	56	sustainable	sustainable	ADJ
fbem-27649	158	57	and	and	CCONJ
fbem-27649	158	58	healthy	healthy	ADJ
fbem-27649	158	59	development	development	NOUN
fbem-27649	158	60	of	of	ADP
fbem-27649	158	61	the	the	DET
fbem-27649	158	62	online	online	NOUN
fbem-27649	158	63	gaming	gaming	NOUN
fbem-27649	158	64	industry	industry	NOUN
fbem-27649	158	65	in	in	ADP
fbem-27649	158	66	the	the	DET
fbem-27649	158	67	future	future	NOUN
fbem-27649	158	68	,	,	PUNCT
fbem-27649	158	69	and	and	CCONJ
fbem-27649	158	70	thus	thus	ADV
fbem-27649	158	71	the	the	DET
fbem-27649	158	72	impacts	impact	NOUN
fbem-27649	158	73	of	of	ADP
fbem-27649	158	74	these	these	DET
fbem-27649	158	75	parts	part	NOUN
fbem-27649	158	76	on	on	ADP
fbem-27649	158	77	the	the	DET
fbem-27649	158	78	online	online	NOUN
fbem-27649	158	79	gaming	gaming	NOUN
fbem-27649	158	80	industry	industry	NOUN
fbem-27649	158	81	need	need	VERB
fbem-27649	158	82	to	to	PART
fbem-27649	158	83	be	be	AUX
fbem-27649	158	84	further	far	ADV
fbem-27649	158	85	researched	research	VERB
fbem-27649	158	86	.	.	PUNCT
fbem-27649	159	1	references	reference	NOUN
fbem-27649	159	2	[	[	X
fbem-27649	159	3	1	1	NUM
fbem-27649	159	4	]	]	PUNCT
fbem-27649	159	5	chen	chen	PROPN
fbem-27649	159	6	xin	xin	PROPN
fbem-27649	159	7	.	.	PUNCT
fbem-27649	160	1	research	research	NOUN
fbem-27649	160	2	on	on	ADP
fbem-27649	160	3	revenue	revenue	NOUN
fbem-27649	160	4	recognition	recognition	NOUN
fbem-27649	160	5	and	and	CCONJ
fbem-27649	160	6	measurement	measurement	NOUN
fbem-27649	160	7	of	of	ADP
fbem-27649	160	8	online	online	ADJ
fbem-27649	160	9	game	game	NOUN
fbem-27649	160	10	enterprises	enterprise	NOUN
fbem-27649	160	11	under	under	ADP
fbem-27649	160	12	the	the	DET
fbem-27649	160	13	new	new	ADJ
fbem-27649	160	14	revenue	revenue	NOUN
fbem-27649	160	15	standard	standard	NOUN
fbem-27649	161	1	[	[	X
fbem-27649	161	2	d	d	X
fbem-27649	161	3	]	]	X
fbem-27649	161	4	.	.	PUNCT
fbem-27649	162	1	beijing	beijing	PROPN
fbem-27649	162	2	institute	institute	PROPN
fbem-27649	162	3	of	of	ADP
fbem-27649	162	4	printing	printing	NOUN
fbem-27649	162	5	,	,	PUNCT
fbem-27649	162	6	2020	2020	NUM
fbem-27649	162	7	.	.	PUNCT
fbem-27649	163	1	[	[	X
fbem-27649	163	2	2	2	X
fbem-27649	163	3	]	]	PUNCT
fbem-27649	163	4	hong	hong	PROPN
fbem-27649	163	5	weikai	weikai	PROPN
fbem-27649	163	6	.	.	PUNCT
fbem-27649	164	1	revenue	revenue	NOUN
fbem-27649	164	2	recognition	recognition	NOUN
fbem-27649	164	3	and	and	CCONJ
fbem-27649	164	4	measurement	measurement	NOUN
fbem-27649	164	5	of	of	ADP
fbem-27649	164	6	online	online	ADJ
fbem-27649	164	7	game	game	NOUN
fbem-27649	164	8	enterprises	enterprise	NOUN
fbem-27649	164	9	under	under	ADP
fbem-27649	164	10	the	the	DET
fbem-27649	164	11	new	new	ADJ
fbem-27649	164	12	revenue	revenue	NOUN
fbem-27649	164	13	standard	standard	NOUN
fbem-27649	165	1	[	[	X
fbem-27649	165	2	d	d	X
fbem-27649	165	3	]	]	X
fbem-27649	165	4	.	.	PUNCT
fbem-27649	166	1	huaqiao	huaqiao	PROPN
fbem-27649	166	2	university	university	NOUN
fbem-27649	166	3	,	,	PUNCT
fbem-27649	166	4	2020	2020	NUM
fbem-27649	166	5	.	.	PUNCT
fbem-27649	167	1	[	[	X
fbem-27649	167	2	3	3	X
fbem-27649	167	3	]	]	X
fbem-27649	167	4	wang	wang	PROPN
fbem-27649	167	5	zhichao	zhichao	PROPN
fbem-27649	167	6	.	.	PUNCT
fbem-27649	168	1	research	research	NOUN
fbem-27649	168	2	on	on	ADP
fbem-27649	168	3	revenue	revenue	NOUN
fbem-27649	168	4	recognition	recognition	NOUN
fbem-27649	168	5	of	of	ADP
fbem-27649	168	6	online	online	ADJ
fbem-27649	168	7	game	game	NOUN
fbem-27649	168	8	enterprises	enterprise	NOUN
fbem-27649	168	9	under	under	ADP
fbem-27649	168	10	the	the	DET
fbem-27649	168	11	new	new	ADJ
fbem-27649	168	12	standard	standard	NOUN
fbem-27649	169	1	[	[	X
fbem-27649	169	2	d	d	X
fbem-27649	169	3	]	]	X
fbem-27649	169	4	.	.	PUNCT
fbem-27649	170	1	jiangxi	jiangxi	PROPN
fbem-27649	170	2	normal	normal	PROPN
fbem-27649	170	3	university	university	NOUN
fbem-27649	170	4	,	,	PUNCT
fbem-27649	170	5	2020	2020	NUM
fbem-27649	170	6	.	.	PUNCT
fbem-27649	171	1	[	[	X
fbem-27649	171	2	4	4	X
fbem-27649	171	3	]	]	X
fbem-27649	171	4	liu	liu	PROPN
fbem-27649	171	5	yi	yi	PROPN
fbem-27649	171	6	-	-	PUNCT
fbem-27649	171	7	wen	wen	PROPN
fbem-27649	171	8	.	.	PUNCT
fbem-27649	172	1	research	research	NOUN
fbem-27649	172	2	on	on	ADP
fbem-27649	172	3	revenue	revenue	NOUN
fbem-27649	172	4	recognition	recognition	NOUN
fbem-27649	172	5	of	of	ADP
fbem-27649	172	6	online	online	ADJ
fbem-27649	172	7	game	game	NOUN
fbem-27649	172	8	enterprises	enterprise	NOUN
fbem-27649	173	1	[	[	X
fbem-27649	173	2	d	d	X
fbem-27649	173	3	]	]	X
fbem-27649	173	4	.	.	PUNCT
fbem-27649	174	1	jiangxi	jiangxi	PROPN
fbem-27649	174	2	university	university	PROPN
fbem-27649	174	3	of	of	ADP
fbem-27649	174	4	finance	finance	NOUN
fbem-27649	174	5	and	and	CCONJ
fbem-27649	174	6	economics	economic	NOUN
fbem-27649	174	7	,	,	PUNCT
fbem-27649	174	8	2019	2019	NUM
fbem-27649	174	9	.	.	PUNCT
fbem-27649	175	1	[	[	X
fbem-27649	175	2	5	5	NUM
fbem-27649	175	3	]	]	PUNCT
fbem-27649	175	4	nie	nie	PROPN
fbem-27649	175	5	weiqian	weiqian	PROPN
fbem-27649	175	6	.	.	PUNCT
fbem-27649	176	1	research	research	NOUN
fbem-27649	176	2	on	on	ADP
fbem-27649	176	3	revenue	revenue	NOUN
fbem-27649	176	4	recognition	recognition	NOUN
fbem-27649	176	5	and	and	CCONJ
fbem-27649	176	6	measurement	measurement	NOUN
fbem-27649	176	7	of	of	ADP
fbem-27649	176	8	game	game	NOUN
fbem-27649	176	9	enterprises	enterprise	NOUN
fbem-27649	177	1	[	[	X
fbem-27649	177	2	d	d	X
fbem-27649	177	3	]	]	X
fbem-27649	177	4	.	.	PUNCT
fbem-27649	178	1	beijing	beijing	PROPN
fbem-27649	178	2	jiaotong	jiaotong	PROPN
fbem-27649	178	3	university	university	PROPN
fbem-27649	178	4	,	,	PUNCT
fbem-27649	178	5	2018	2018	NUM
fbem-27649	178	6	.	.	PUNCT
fbem-27649	179	1	[	[	X
fbem-27649	179	2	6	6	NUM
fbem-27649	179	3	]	]	X
fbem-27649	179	4	yan	yan	PROPN
fbem-27649	179	5	tian	tian	PROPN
fbem-27649	179	6	.	.	PUNCT
fbem-27649	180	1	research	research	NOUN
fbem-27649	180	2	on	on	ADP
fbem-27649	180	3	revenue	revenue	NOUN
fbem-27649	180	4	recognition	recognition	NOUN
fbem-27649	180	5	of	of	ADP
fbem-27649	180	6	online	online	ADJ
fbem-27649	180	7	game	game	NOUN
fbem-27649	180	8	enterprises	enterprise	NOUN
fbem-27649	180	9	under	under	ADP
fbem-27649	180	10	the	the	DET
fbem-27649	180	11	new	new	ADJ
fbem-27649	180	12	revenue	revenue	NOUN
fbem-27649	180	13	standard	standard	NOUN
fbem-27649	181	1	[	[	X
fbem-27649	181	2	d	d	X
fbem-27649	181	3	]	]	X
fbem-27649	181	4	.	.	PUNCT
fbem-27649	182	1	wuhan	wuhan	PROPN
fbem-27649	182	2	textile	textile	PROPN
fbem-27649	182	3	university,2018	university,2018	NOUN
fbem-27649	182	4	.	.	PUNCT
fbem-27649	183	1	[	[	X
fbem-27649	183	2	7	7	X
fbem-27649	183	3	]	]	X
fbem-27649	183	4	fan	fan	PROPN
fbem-27649	183	5	yujie	yujie	PROPN
fbem-27649	183	6	.	.	PUNCT
fbem-27649	184	1	research	research	NOUN
fbem-27649	184	2	on	on	ADP
fbem-27649	184	3	revenue	revenue	NOUN
fbem-27649	184	4	recognition	recognition	NOUN
fbem-27649	184	5	and	and	CCONJ
fbem-27649	184	6	measurement	measurement	NOUN
fbem-27649	184	7	of	of	ADP
fbem-27649	184	8	internet	internet	NOUN
fbem-27649	184	9	game	game	NOUN
fbem-27649	184	10	enterprises	enterprise	NOUN
fbem-27649	185	1	[	[	X
fbem-27649	185	2	d	d	X
fbem-27649	185	3	]	]	X
fbem-27649	185	4	.	.	PUNCT
fbem-27649	186	1	guangdong	guangdong	PROPN
fbem-27649	186	2	university	university	PROPN
fbem-27649	186	3	of	of	ADP
fbem-27649	186	4	foreign	foreign	ADJ
fbem-27649	186	5	studies	study	NOUN
fbem-27649	186	6	,	,	PUNCT
fbem-27649	186	7	2020	2020	NUM
fbem-27649	186	8	.	.	PUNCT
fbem-27649	187	1	[	[	X
fbem-27649	187	2	8	8	NUM
fbem-27649	187	3	]	]	X
fbem-27649	187	4	tan	tan	PROPN
fbem-27649	187	5	qin	qin	PROPN
fbem-27649	187	6	.	.	PUNCT
fbem-27649	188	1	research	research	NOUN
fbem-27649	188	2	on	on	ADP
fbem-27649	188	3	the	the	DET
fbem-27649	188	4	impact	impact	NOUN
fbem-27649	188	5	of	of	ADP
fbem-27649	188	6	new	new	ADJ
fbem-27649	188	7	revenue	revenue	NOUN
fbem-27649	188	8	standard	standard	NOUN
fbem-27649	188	9	on	on	ADP
fbem-27649	188	10	revenue	revenue	NOUN
fbem-27649	188	11	recognition	recognition	NOUN
fbem-27649	188	12	and	and	CCONJ
fbem-27649	188	13	measurement	measurement	NOUN
fbem-27649	188	14	of	of	ADP
fbem-27649	188	15	online	online	ADJ
fbem-27649	188	16	game	game	NOUN
fbem-27649	188	17	enterprises	enterprise	NOUN
fbem-27649	189	1	[	[	X
fbem-27649	189	2	d	d	X
fbem-27649	189	3	]	]	X
fbem-27649	189	4	.	.	PUNCT
fbem-27649	190	1	henan	henan	PROPN
fbem-27649	190	2	university	university	PROPN
fbem-27649	190	3	of	of	ADP
fbem-27649	190	4	finance	finance	NOUN
fbem-27649	190	5	and	and	CCONJ
fbem-27649	190	6	economics	economic	NOUN
fbem-27649	190	7	,	,	PUNCT
fbem-27649	190	8	2020	2020	NUM
fbem-27649	190	9	.	.	PUNCT
fbem-27649	191	1	[	[	X
fbem-27649	191	2	9	9	NUM
fbem-27649	191	3	]	]	X
fbem-27649	191	4	mu	mu	PROPN
fbem-27649	191	5	qing	qe	VERB
fbem-27649	191	6	.	.	PUNCT
fbem-27649	192	1	research	research	NOUN
fbem-27649	192	2	on	on	ADP
fbem-27649	192	3	revenue	revenue	NOUN
fbem-27649	192	4	recognition	recognition	NOUN
fbem-27649	192	5	and	and	CCONJ
fbem-27649	192	6	measurement	measurement	NOUN
fbem-27649	192	7	issues	issue	NOUN
fbem-27649	192	8	of	of	ADP
fbem-27649	192	9	online	online	ADJ
fbem-27649	192	10	game	game	NOUN
fbem-27649	192	11	enterprises	enterprise	NOUN
fbem-27649	193	1	[	[	X
fbem-27649	193	2	d	d	X
fbem-27649	193	3	]	]	X
fbem-27649	193	4	.	.	PUNCT
fbem-27649	194	1	capital	capital	PROPN
fbem-27649	194	2	university	university	PROPN
fbem-27649	194	3	of	of	ADP
fbem-27649	194	4	economics	economic	NOUN
fbem-27649	194	5	and	and	CCONJ
fbem-27649	194	6	business	business	NOUN
fbem-27649	194	7	,	,	PUNCT
fbem-27649	194	8	2018	2018	NUM
fbem-27649	194	9	.	.	PUNCT
fbem-27649	195	1	[	[	X
fbem-27649	195	2	10	10	NUM
fbem-27649	195	3	]	]	X
fbem-27649	195	4	tao	tao	PROPN
fbem-27649	195	5	jinfeng	jinfeng	PROPN
fbem-27649	195	6	.	.	PUNCT
fbem-27649	196	1	research	research	NOUN
fbem-27649	196	2	on	on	ADP
fbem-27649	196	3	revenue	revenue	NOUN
fbem-27649	196	4	recognition	recognition	NOUN
fbem-27649	196	5	of	of	ADP
fbem-27649	196	6	online	online	ADJ
fbem-27649	196	7	game	game	NOUN
fbem-27649	196	8	internet	internet	NOUN
fbem-27649	196	9	enterprises	enterprise	NOUN
fbem-27649	197	1	[	[	X
fbem-27649	197	2	d	d	X
fbem-27649	197	3	]	]	X
fbem-27649	197	4	.	.	PUNCT
fbem-27649	198	1	chang'an	chang'an	PROPN
fbem-27649	198	2	university	university	NOUN
fbem-27649	198	3	,	,	PUNCT
fbem-27649	198	4	2018	2018	NUM
fbem-27649	198	5	.	.	PUNCT
fbem-27649	199	1	[	[	X
fbem-27649	199	2	11	11	NUM
fbem-27649	199	3	]	]	X
fbem-27649	199	4	yang	yang	PROPN
fbem-27649	199	5	yang	yang	PROPN
fbem-27649	199	6	.	.	PUNCT
fbem-27649	200	1	research	research	NOUN
fbem-27649	200	2	on	on	ADP
fbem-27649	200	3	revenue	revenue	NOUN
fbem-27649	200	4	recognition	recognition	NOUN
fbem-27649	200	5	and	and	CCONJ
fbem-27649	200	6	measurement	measurement	NOUN
fbem-27649	200	7	of	of	ADP
fbem-27649	200	8	online	online	ADJ
fbem-27649	200	9	game	game	NOUN
fbem-27649	200	10	enterprises	enterprise	NOUN
fbem-27649	200	11	under	under	ADP
fbem-27649	200	12	the	the	DET
fbem-27649	200	13	new	new	ADJ
fbem-27649	200	14	revenue	revenue	NOUN
fbem-27649	200	15	standard	standard	NOUN
fbem-27649	201	1	[	[	X
fbem-27649	201	2	j	j	X
fbem-27649	201	3	]	]	X
fbem-27649	201	4	.	.	PUNCT
fbem-27649	202	1	guangxi	guangxi	PROPN
fbem-27649	202	2	quality	quality	PROPN
fbem-27649	202	3	supervision	supervision	NOUN
fbem-27649	202	4	guide	guide	NOUN
fbem-27649	202	5	,	,	PUNCT
fbem-27649	202	6	2019(09):85	2019(09):85	NUM
fbem-27649	202	7	.	.	PUNCT
fbem-27649	203	1	[	[	X
fbem-27649	203	2	12	12	NUM
fbem-27649	203	3	]	]	X
fbem-27649	203	4	liu	liu	PROPN
fbem-27649	203	5	yang	yang	PROPN
fbem-27649	203	6	.	.	PUNCT
fbem-27649	204	1	revenue	revenue	NOUN
fbem-27649	204	2	recognition	recognition	NOUN
fbem-27649	204	3	problems	problem	NOUN
fbem-27649	204	4	of	of	ADP
fbem-27649	204	5	online	online	ADJ
fbem-27649	204	6	game	game	NOUN
fbem-27649	204	7	enterprises	enterprise	NOUN
fbem-27649	204	8	under	under	ADP
fbem-27649	204	9	the	the	DET
fbem-27649	204	10	new	new	ADJ
fbem-27649	204	11	revenue	revenue	NOUN
fbem-27649	204	12	standard	standard	NOUN
fbem-27649	205	1	[	[	X
fbem-27649	205	2	j	j	X
fbem-27649	205	3	]	]	X
fbem-27649	205	4	.	.	PUNCT
fbem-27649	206	1	research	research	NOUN
fbem-27649	206	2	on	on	ADP
fbem-27649	206	3	finance	finance	NOUN
fbem-27649	206	4	and	and	CCONJ
fbem-27649	206	5	accounting	accounting	NOUN
fbem-27649	206	6	,	,	PUNCT
fbem-27649	206	7	2018(06):36	2018(06):36	NUM
fbem-27649	206	8	-	-	SYM
fbem-27649	206	9	39	39	NUM
fbem-27649	206	10	.	.	PUNCT
fbem-27649	207	1	[	[	X
fbem-27649	207	2	13	13	NUM
fbem-27649	207	3	]	]	X
fbem-27649	207	4	tu	tu	PROPN
fbem-27649	207	5	xuzhuo	xuzhuo	PROPN
fbem-27649	207	6	,	,	PUNCT
fbem-27649	207	7	lin	lin	PROPN
fbem-27649	207	8	bin	bin	PROPN
fbem-27649	207	9	.	.	PUNCT
fbem-27649	208	1	revenue	revenue	NOUN
fbem-27649	208	2	cost	cost	NOUN
fbem-27649	208	3	recognition	recognition	NOUN
fbem-27649	208	4	of	of	ADP
fbem-27649	208	5	online	online	ADJ
fbem-27649	208	6	game	game	NOUN
fbem-27649	208	7	enterprises	enterprise	NOUN
fbem-27649	208	8	under	under	ADP
fbem-27649	208	9	new	new	ADJ
fbem-27649	208	10	accounting	accounting	NOUN
fbem-27649	208	11	standards	standard	NOUN
fbem-27649	209	1	[	[	X
fbem-27649	209	2	j	j	X
fbem-27649	209	3	]	]	X
fbem-27649	209	4	.	.	PUNCT
fbem-27649	210	1	business	business	NOUN
fbem-27649	210	2	accounting	accounting	NOUN
fbem-27649	210	3	,	,	PUNCT
fbem-27649	210	4	2020(11):67	2020(11):67	NUM
fbem-27649	210	5	-	-	SYM
fbem-27649	210	6	69	69	NUM
fbem-27649	210	7	.	.	PUNCT
fbem-27649	211	1	[	[	X
fbem-27649	211	2	14	14	NUM
fbem-27649	211	3	]	]	PUNCT
fbem-27649	211	4	notice	notice	NOUN
fbem-27649	211	5	on	on	ADP
fbem-27649	211	6	the	the	DET
fbem-27649	211	7	revision	revision	NOUN
fbem-27649	211	8	and	and	CCONJ
fbem-27649	211	9	issuance	issuance	NOUN
fbem-27649	211	10	of	of	ADP
fbem-27649	211	11	asbe	asbe	ADJ
fbem-27649	211	12	no	no	NOUN
fbem-27649	211	13	.	.	PROPN
fbem-27649	211	14	14	14	NUM
fbem-27649	211	15	–	–	PUNCT
fbem-27649	212	1	revenue	revenue	NOUN
fbem-27649	213	1	[	[	X
fbem-27649	213	2	j	j	X
fbem-27649	213	3	]	]	X
fbem-27649	213	4	.	.	PUNCT
fbem-27649	214	1	green	green	ADJ
fbem-27649	214	2	finance	finance	PROPN
fbem-27649	214	3	and	and	CCONJ
fbem-27649	214	4	accounting	accounting	NOUN
fbem-27649	214	5	,	,	PUNCT
fbem-27649	214	6	2017(07):31	2017(07):31	NUM
fbem-27649	214	7	-	-	SYM
fbem-27649	214	8	38	38	NUM
fbem-27649	214	9	.	.	PUNCT
fbem-27649	215	1	[	[	X
fbem-27649	215	2	15	15	NUM
fbem-27649	215	3	]	]	X
fbem-27649	215	4	li	li	PROPN
fbem-27649	215	5	keliang	keliang	PROPN
fbem-27649	215	6	.	.	PUNCT
fbem-27649	216	1	discussion	discussion	NOUN
fbem-27649	216	2	on	on	ADP
fbem-27649	216	3	revenue	revenue	NOUN
fbem-27649	216	4	recognition	recognition	NOUN
fbem-27649	216	5	of	of	ADP
fbem-27649	216	6	virtual	virtual	ADJ
fbem-27649	216	7	items	item	NOUN
fbem-27649	216	8	in	in	ADP
fbem-27649	216	9	online	online	ADJ
fbem-27649	216	10	game	game	NOUN
fbem-27649	216	11	companies	company	NOUN
fbem-27649	217	1	[	[	X
fbem-27649	217	2	j	j	X
fbem-27649	217	3	]	]	X
fbem-27649	217	4	.	.	PUNCT
fbem-27649	218	1	accountant	accountant	NOUN
fbem-27649	218	2	,	,	PUNCT
fbem-27649	218	3	2016(07):16	2016(07):16	NUM
fbem-27649	218	4	-	-	SYM
fbem-27649	218	5	17	17	NUM
fbem-27649	218	6	.	.	PUNCT
fbem-27649	219	1	[	[	X
fbem-27649	219	2	16	16	NUM
fbem-27649	219	3	]	]	X
fbem-27649	219	4	technical	technical	ADJ
fbem-27649	219	5	line	line	NOUN
fbem-27649	219	6	:	:	PUNCT
fbem-27649	219	7	recognising	recognise	VERB
fbem-27649	219	8	revenue	revenue	NOUN
fbem-27649	219	9	on	on	ADP
fbem-27649	219	10	the	the	DET
fbem-27649	219	11	sale	sale	NOUN
fbem-27649	219	12	of	of	ADP
fbem-27649	219	13	virtual	virtual	ADJ
fbem-27649	219	14	goods	good	NOUN
fbem-27649	219	15	.	.	PUNCT
fbem-27649	220	1	http://www.ey.com/	http://www.ey.com/	PROPN
fbem-27649	220	2	,	,	PUNCT
fbem-27649	220	3	2012	2012	NUM
fbem-27649	220	4	.	.	PUNCT
fbem-27649	221	1	[	[	X
fbem-27649	221	2	17	17	NUM
fbem-27649	221	3	]	]	X
fbem-27649	221	4	ka	ka	PROPN
fbem-27649	221	5	schipper	schipper	PROPN
fbem-27649	221	6	,	,	PUNCT
fbem-27649	221	7	cm	cm	PROPN
fbem-27649	221	8	schrand	schrand	NOUN
fbem-27649	221	9	,	,	PUNCT
fbem-27649	221	10	t	t	PROPN
fbem-27649	221	11	shevlin	shevlin	PROPN
fbem-27649	221	12	.	.	PUNCT
fbem-27649	222	1	reconsidering	reconsider	VERB
fbem-27649	222	2	revenue	revenue	NOUN
fbem-27649	222	3	recognition	recognition	NOUN
fbem-27649	222	4	.	.	PUNCT
fbem-27649	223	1	accountinghorizons.2009	accountinghorizons.2009	PROPN
fbem-27649	223	2	[	[	X
fbem-27649	223	3	18	18	NUM
fbem-27649	223	4	]	]	X
fbem-27649	223	5	patricia	patricia	PROPN
fbem-27649	223	6	mcconnell	mcconnell	PROPN
fbem-27649	223	7	.	.	PUNCT
fbem-27649	224	1	revenue	revenue	NOUN
fbem-27649	224	2	recognition	recognition	PROPN
fbem-27649	224	3	:	:	PUNCT
fbem-27649	224	4	finally	finally	ADV
fbem-27649	224	5	,	,	PUNCT
fbem-27649	224	6	a	a	DET
fbem-27649	224	7	standard	standard	ADJ
fbem-27649	224	8	approach	approach	NOUN
fbem-27649	224	9	for	for	ADP
fbem-27649	224	10	all	all	PRON
fbem-27649	224	11	.	.	PUNCT
fbem-27649	225	1	http://www.ifrs.org	http://www.ifrs.org	X
fbem-27649	225	2	,	,	PUNCT
fbem-27649	225	3	2014	2014	NUM
fbem-27649	225	4	.	.	PUNCT
fbem-27649	226	1	[	[	X
fbem-27649	226	2	19	19	NUM
fbem-27649	226	3	]	]	PUNCT
fbem-27649	226	4	li	li	PROPN
fbem-27649	226	5	shouxi	shouxi	PROPN
fbem-27649	226	6	,	,	PUNCT
fbem-27649	226	7	wang	wang	PROPN
fbem-27649	226	8	mengxiao	mengxiao	PROPN
fbem-27649	226	9	.	.	PUNCT
fbem-27649	227	1	the	the	DET
fbem-27649	227	2	impact	impact	NOUN
fbem-27649	227	3	of	of	ADP
fbem-27649	227	4	china	china	PROPN
fbem-27649	227	5	's	's	PART
fbem-27649	227	6	revenue	revenue	NOUN
fbem-27649	227	7	accounting	accounting	NOUN
fbem-27649	227	8	standards	standard	NOUN
fbem-27649	227	9	changes	change	VERB
fbem-27649	227	10	on	on	ADP
fbem-27649	227	11	the	the	DET
fbem-27649	227	12	accounting	accounting	NOUN
fbem-27649	227	13	of	of	ADP
fbem-27649	227	14	ecommerce	ecommerce	NOUN
fbem-27649	227	15	enterprises	enterprise	NOUN
fbem-27649	227	16	[	[	X
fbem-27649	227	17	j	j	X
fbem-27649	227	18	]	]	X
fbem-27649	227	19	.	.	PUNCT
fbem-27649	228	1	friends	friend	NOUN
fbem-27649	228	2	of	of	ADP
fbem-27649	228	3	accounting	accounting	NOUN
fbem-27649	228	4	,	,	PUNCT
fbem-27649	228	5	2018(05):142	2018(05):142	NUM
fbem-27649	228	6	-	-	SYM
fbem-27649	228	7	144	144	NUM
fbem-27649	228	8	.	.	PUNCT