接入网(Access Network)是指汇聚层与用户终端之间的所有有源和无源设备,直接面对广大的用户,通过各种传输媒介(光纤、铜线、同轴电缆)为用户提供各种业务()
是
是
A.VLAN 的全称虚拟局域网 Vitual Local AREA Network
B.VLAN 的全称是 Access Network
C.VLAN 隔离了冲突域
D.VLAN 之间可以互通
A.It is used in combination with ACCMIN to cater for a layered cell structure in a dual band network
B.It is used as a temporary offset to make a cell appear better during cell re-selection
C.It is used as a hysteresis between location area borders
D.It is used in a limited service state to enable emergency calls
E.It is the maximum number of repeated unsuccessful access attempts
A.SGSN Change(SGSN:Service GPRS Support Node)
B.MS Time Zone Change(MS:Mobile Station)
C.RAT Change(RAT:Radio Access Type)
D.SGSN PLMN ID Change(PLMN:Public Land Mobile Network)
E.QoS Negotiated Change
A.Claude should manually edit each hosts file on each workstation, adding the IP address of Linux server
B.Claude should install a DNS server and add an entry for the Linux server, then configure each PC to consult the DNS server
C.Claude should add a dynamic mapping entry in WINS for the Linux server
D.Claude should add a static mapping entry in WINS for the Linux server
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)
ctiveOpticalNetwork)和()(PON,PassiveOpticalNetwork)。
()是指在接入网中采用光纤作为主要传输媒介来实现信息传送的网络形式。
A.铜线接入网
B.混合光纤接入网
C.同轴电缆接入网
D.光纤接入网