尽管腾讯以QQ即时通讯服务而闻名，同时也提供在线网络游戏，并且声称有640,000,000用户。2010年，腾讯净利润猛涨56%，达到80.5亿元。
Although best known for its QQ instant messaging service, Tencent also serves online games and claims 640 million users and a 2010 net profit surge of 56 percent to 8.05 billion yuan.
腾讯有6亿忠实用户，它想以打包安装的方式终结360；而360紧握“安全”盾牌，利用用户的恐惧心理蚕食着忠实的QQ群体。
Tencent has 600 million loyal users, it wants to finish 360 through packaged installation; whereas 360 holds its "security" shield to undermine QQ's loyalty base by using user's fear.
本文以腾讯为例，对网络企业的赢利模式和会计处理方式进行探讨。
In this paper, the profit mode and the accounting treatment of Tencent company will be discussed.
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