Mobile Telephone Network的意思是()。
A.移动电话网
B.局域网
C.城域网
D.智能网
A.移动电话网
B.局域网
C.城域网
D.智能网
A.made
B.took
C.kept
D.sought
heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological
advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers
and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for
$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are
ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could
not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber
base to grow over the period of the licence but is disappointed with its market share for the year to 30 November
2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the
regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build
quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the
renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of
$120 million in the statement of financial position under non-current assets.
Johan is considering extending its network and has carried out a feasibility study during the year to 30 November
2008. The design and planning department of Johan identified five possible geographical areas for the extension of
its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year
to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install
a base station for the telephone network. The location of the base station was dependent upon getting planning
permission. A further independent study has been carried out by third party consultants in an attempt to provide a
preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality
and coverage. Johan proposes to build a base station on the recommended site on which planning permission has
been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid
$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land
upon which the base station will be situated. The contract with the government is for a period of 12 years and
commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with
the government.
Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers
for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the
handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase
date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card
after six months and the card is activated when sold.
Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the
handset up to a service contract being signed by a customer. When the customer signs a service contract, the
customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a
customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the
cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold
separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and
Johan receives monthly revenue from the service contract.
The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices
which should be used to account for the above events.
Required:
Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account
for:
(a) the licences; (8 marks)
The writer's attitude towards the use of the telephone is ______.
A.affectionate
B.approving
C.disapproving
D.neutral
We could start with the advantages of mobile phones. There are many things that we could do with mobile phones. With the advancement of technology,more and more features are being added to the mobile phones which make them more useful. In addition to making calls,mobile phones also support a wide variety of other services such as text messaging,email,Internet access,business applications,gaming and photography. We can bring them everywhere,and can be reached by others anytime. They make the world smaller,bringing people together no matter where they are.
But we could have some risks when using our mobile phones. We may have accidents when we use them while driving. Some studies show that mobile phones can do harm to our bodies;and materials in mobile phones could damage our environment.
Since there are so many risks,why do we still have mobile phones?This is because these risks or disadvantages can be overcome. For example,while we are driving we can easily pull up our car if we really need to use the phone. Mobile phone manufacturers are reducing the radiation of mobile phones to avoid health risks.
Though there are both pros and cons of using mobile phones,we could easily see that there are more advantages than disadvantages. Moreover,mobile phones are becoming cheaper,which might be another reason why mobile phones are increasingly used today.
1. Which of the following functions is NOT mentioned in the passage?
A. Text messaging.
B. Camera.
C. GPS.
2. What risks might mobile phones cause?
A. Traffic accidents and health problems.
B. Environmental damage.
C. Both A and B.
3. What are mobile phone manufacturers doing to prevent mobile phone users from health risks?
A. They are reducing the radiation of mobile phones.
B. They are trying to persuade people to use mobile phones less.
C. They are developing new models of mobile phones.
4. Why do people still use mobile phones despite their disadvantages?
A. Because people don’t believe that mobile phones have any disadvantages.
B. Because the disadvantages of mobile phones can be avoided.
C. Because people cannot live without mobile phones.
5. According to the last paragraph,why are mobile phones increasingly being used today?
A. They are safer.
B. They have more functions.
C. They are becoming cheaper.
A.Ophone
B.iPhone
C.Windows Mobile
D.Symbian
An area code is used to______.
A. show how big the ares is
B. make long-distance call
C. check the telephone book
D. make telephone call only in New York city