3 Johan, a public limited company, operates in the telecommunications industry. The industry 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)
第1题:
Given:And MainClass exists in the /apps/com/company/application directory. Assume the CLASSPATHenvironment variable is set to "." (current directory). Which two java commands entered at the command line will run MainClass?()
A.java MainClass if run from the /apps directory
B.java com.company.application.MainClass if run from the /apps directory
C.java -classpath /apps com.company.application.MainClass if run from any directory
D.java -classpath . MainClass if run from the /apps/com/company/application directory
E.java -classpath /apps/com/company/application:. MainClass if run from the /apps directory
F.java com.company.application.MainClass if run from the /apps/com/company/application directory
第2题:
从下列的2道试题(试题五和试题六)中任选 1道解答。如果解答的试题数超过1道,则题号小的 1 道解答有效。
试题五(共15分)
阅读下列说明和C++代码,将应填入 (n) 处的字句写在答题纸的对应栏内。
【说明】
某公司的组织结构图如图5-1所示,现采用组合(Composition)设计模式来构造该公司的组织结构,得到如图5-2所示的类图。
其中 Company 为抽象类,定义了在组织结构图上添加(Add)和删除(Delete)分公司/办事处或者部门的方法接口。类ConcreteCompany表示具体的分公司或者办事处,分公司或办事处下可以设置不同的部门。类HRDepartment和 FinanceDepartment分别表示人力资源部和财务部。
【C++代码】
include <iostream>
include <list>
include <string>
using namespace std;
class Company { // 抽象类
protected:
string name;
public:
Company(string name) { (1) = name; }
(2) ; // 增加子公司、办事处或部门
(3) ; // 删除子公司、办事处或部门
};
class ConcreteCompany : public Company {
private:
list< (4) > children; // 存储子公司、办事处或部门
public:
ConcreteCompany(string name) : Company(name) { }
void Add(Company* c) { (5) .push_back(c); }
void Delete(Company* c) { (6) .remove(c); }
};
class HRDepartment : public Company {
public:
HRDepartment(string name) : Company(name) {} // 其它代码省略
};
class FinanceDepartment : public Company {
public:
FinanceDepartment(string name) : Company(name) {} // 其它代码省略
};
void main() {
ConcreteCompany *root = new ComcreteCompany("北京总公司");
root->Add(new HRDepartment("总公司人力资源部"));
root->Add(new FinanceDepartment("总公司财务部"));
ConcreteCompany *comp = new ConcreteCompany("上海分公司");
comp->Add(new HRDepartment("上海分公司人力资源部"));
comp->Add(new FinanceDepartment("上海分公司财务部"));
(7) ;
ConcreteCompany *comp1 = new ConcreteCompany("南京办事处");
comp1->Add(new HRDepartment("南京办事处人力资源部"));
comp1->Add(new FinanceDepartment("南京办事处财务部"));
(8) ; //其它代码省略
}
第3题:
第4题:
A) plastered
B) glass
C) fragile
D) limited
第5题:
Which of the following has the largest demand for water?( )
[A] Agriculture.
[B] Industry.
[C] Offices.
[D] Family life.
第6题: