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提问人：网友xmut_lb 发布时间：2022-01-07
[主观题]

3 Johan, a public limited company, operates in the telecommunications industry. The indust

ry is capital intensive with

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)

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更多“3 Johan, a public limited company, operates in the telecommunications industry. The indust”相关的问题
第1题
阅读以下说明和java代码，将应填入（n)处的字句写在对应栏内。[说明] 本程序中预设了若干个用户名和

阅读以下说明和java代码，将应填入(n)处的字句写在对应栏内。

[说明]

本程序中预设了若干个用户名和口令。用户输入正确的用户名后，可以查找对应的口令，一旦输入结束标记“end”，程序结束。

[Java代码]

import java. io. *:

public class User {

public String user;

public Siring pass;

public User() { }

public User(String u,String p) {

user=u;

pass=p;

}

public String (1) () { return this. user; }

public String (2) () { return this. pass; }

public static void main(String[] args) {

User ua[]={new User("Li","123456"), new User("wang","654321"),

new User("Song","666666")};

while(true) {

InputStreamReader reader = new InputStreamReader(System. in);

BufferedReader inpul = new BnfferedReader(reader);

System. out. print("Enter your name:");

String name = null;

try { name = input. readLine();}

catch (IOException ex) {}

if((3)) break;

int i;

for (i=0;i＜3;i++) {

if (name. equals(ua[i]. getUser())){

System. out. println("密码:"+ua[i].getPass());

(4);

}

}

if ((5)) System. out. println("该用户不存在!");

}

}

}

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第2题
阅读以下程序说明和java代码，将应填入（n)处的字句写在对应栏内。[说明] 本程序接收输入的学生信息

阅读以下程序说明和java代码，将应填入(n)处的字句写在对应栏内。

[说明]

本程序接收输入的学生信息，包括学号、姓名、成绩，原样输出信息并计算学生的平均成绩。其中学生类Stud除了包括no(学号)、name(姓名)和grade(成绩)数据成员外，还有两个静态变量 sum和num，分别存放总分和人数，另有一个构造函数、一个普通成员函数disp()和一个静态成员函数avg()用于计算平均分。

[Java代码]

public class Stud {

public int no;

public String name;

public double grade;

public (1) double sum=0;

public static int num=0;

public Stud(int no,String name,double grade) {

this.no = no;

this.name = name;

this.grade = grade;

this.sum=(2);

(3);

}

public static double avg(){

return (4);

}

public void disp(){

System.out.println(this.no+"\t"+this.name+"\t"+this.grade);

}

public static void main(String[] args) {

Stud []students = {new Stud (1,"Li", 81), new Stud(2,"Zhao",84.5), new Stud(3,"Zhang", 87)};

System.out.pfintln("no\tname\tgrade");

students[0].disp();

students[1].disp();

students[2].disp();

System.out.println("avg="+(5));

}

}

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第3题
_____ Li Bai， a great Chinese poet， was born is known to the public， but some won’t accept

A.A.That

B.B.Why

C.C.Where

D.D.How

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第4题
There is a leadership opportunity at NC State that really interests you. You would li

A.Avoid all positions and opportunities that involve public speakin

B.Do not apply for the position. Public speakers are born, not mad

C.Apply for the position. Public speakers are made, not born.

D.Apply for the position but skip any public speaking duties that become necessary.

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第5题
阅读下面程序，下面程序的运行结果是（） public delegat...

阅读下面程序，下面程序的运行结果是（） public delegate void TechDelegate(object sender,string msg); public class Teacher { public string Name; public event TechDelegate on_teach; public Teacher(string name) { Name = name; } public void Teach(string msg) { Console.WriteLine(Name+":"+msg); if (on_teach != null) { on_teach(this, msg); } } } public class Student { public string Name; public Student(string name) { this.Name = name; } public void Study(Object sender,string msg) { Teacher t = (Teacher)sender; Console.WriteLine(Name + "---" +t.Name+":"+ msg); } } public class test { static void Main(string[] args) { Teacher t = new Teacher("zhang"); Student s1 = new Student("li"); Student s2 = new Student("wang"); t.on_teach += s1.Study; t.on_teach += s2.Study; t.Teach("C#"); t.on_teach -= s1.Study; t.Teach("C"); } }

A、zhang li wang C# C

B、zhang:C# Li---C# wang---C# wang---C Li---C

C、zhang:C# Li---C# wang---C# zhang:C Li---C

D、zhang:C# Li---C# wang---C# zhang:C wang---C Li---C

点击查看答案
第6题
阅读以下说明和C++程序，将应填入（n)处的字句写在对应栏内。[说明] 本程序中预设了若干个用户名和

阅读以下说明和C++程序，将应填入(n)处的字句写在对应栏内。

[说明]

本程序中预设了若干个用户名和口令。用户输入正确的用户名后，可以查找对应的口令，一旦输入结束标记“end”，程序结束。

[C++程序]

include ＜iostream. h＞

include ＜string. h＞

class User

{ protected:

char user[10];

char pass[7];

public:

User(char[ ],char[]);

(1) {return user;}

(2) {return pass;}

};

User::User(char u[],char p[])

{ strcpy(user,u);

strcpy(pass,p); }

void main()

{ User ua[]={User("Li","123456"),User("wang","654321"),User("Song","666666")

char name[10];

while(1)

cout＜ ＜ "输入用户名:";

cin＞ ＞name;

if((3)= =0) break;

for(int i=0;i＜3;i+ +)

if(strcmp(name,ua[i].getuser()) = =0){

cout＜ ＜"密码:" ＜ ＜ ua[i].getpass() ＜ ＜endl;

(4);

if((5))cout＜ ＜"该用户不存在!" ＜ ＜endl;

}

}

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第7题
Questions 27-28Circle TWO letters A-F.Which TWO facts are mentioned about Copenhagen？A——li

Questions 27-28

Circle TWO letters A-F.

Which TWO facts are mentioned about Copenhagen？

A——live street theatre encouraged

B——30% of citizens walk to work

C——introduction of parking metres

D——annual reduction of parking spots

E——free city bicycles

F——free public transport

【27】

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第8题
Which of following statements is true about the public debate over gun network？A．It has li

Which of following statements is true about the public debate over gun network？

A．It has little influence on the forum sponsored by the Crime and Justice network.

B．Neither supporters nor opponents of gun control cite the works of scholars.

C．The works of mainstream social scientists have great impact on it.

D．Many social science historians have so far failed to take part in it.

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第9题
Johan's score on the test is the highest in the group; he ______ last night.A．should have

Johan's score on the test is the highest in the group; he ______ last night.

A．should have studied

B．must have studied

C．has studied

D．should study

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第10题
试题六（共15分）阅读以下说明和Java代码，填补Java代码中的空缺（1)～（6)，将解答写在答题纸的对应栏

试题六（共15分）

阅读以下说明和Java代码，填补Java代码中的空缺(1)～(6)，将解答写在答题纸的对应栏内。

【说明】

己知某公司按周给员工发放工资，其工资系统需记录每名员工的员工号、姓名、工资等信息。其中一些员工是正式的，按年薪分周发放（每年按52周计算）；另一些员工是计时工，以小时工资为基准，按每周工作小时数核算发放。

下面是实现该工资系统的Java代码，其中定义了四个类：工资系统类PayRoll，员工类Employee，正式工类Salaried和计时工类Hourly，Salaried和Hourly是Employee的子类。

【Java代码】

abstract class Employee{

protected String name; //员工姓名

protected int empCode; //员工号

protected double salary; //周发放工资

public Employee(int empCode, String name){

this.empCode= empCode;

this.name= name;

}

public double getSalary(){

return this.salary;

}

public abstract void pay();

}

class Salaried (1) Employee{

private double annualSalary;

Salaried(int empCode, String name, double payRate){

super(empCode, name);

this.annualSalary= payRate;

}

public void pay(){

salary= (2) ；//计算正式员工的周发放工资数

System.out.println(this.name+＂:＂+this.salary);

}

}

class Hourly (3) Employee{

private double hourlyPayRate;

private int hours;

Hourly(int empCode, String name, int hours, double payRate){

super(empCode, name);

this.hourlyPayRate= payRate;

this.hows= hours,

}

public void pay(){

salary= (4) ；//计算计时工的周发放工资数

System.out.println(this.name+＂:＂+this.salary);

}

}

public class PayRoll{

private (5) employees[]={

new Salaried(l001,＂Zhang San＂, 58000.00),

//此处省略对其他职工对象的生成

new Hourly(1005,＂Li＂, 12, 50.00)

}；

public void pay(Employee e[]){

for (int i=0;i＜e.length; i++){

e[i].pay();

}

}

public static void main(String[] args)

{

PayRoll payRoll= new PayRoll();

payRoll.pay((6) )；

double total= 0.0;

for (int i=0；i＜payRoll.employees.length; i++){//统计周发放工资总额

total+=payRoll.employees[i].getSalary();

}

System.out.println(total);

}

}

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