[问答题]3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive withheavy investment in licences and network infrastructure. Competition in the sector is fierce and technologicaladvances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customersand, 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 areready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan couldnot operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriberbase to grow over the period of the licence but is disappointed with its market share for the year to 30 November2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that theregulator will grant a single renewal for the same period of time as long as certain criteria regarding network buildquality and service quality are met. Johan has no experience of the charge that will be made by the regulator for therenewal 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 November2008. The design and planning department of Johan identified five possible geographical areas for the extension ofits network. The internal costs of this study were $150,000 and the external costs were $100,000 during the yearto 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to installa base station for the telephone network. The location of the base station was dependent upon getting planningpermission. A further independent study has been carried out by third party consultants in an attempt to provide apreferred location in the area, as there is a need for the optimal operation of the network in terms of signal qualityand coverage. Johan proposes to build a base station on the recommended site on which planning permission hasbeen 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 landupon which the base station will be situated. The contract with the government is for a period of 12 years andcommenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains withthe government.Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customersfor $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling thehandset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchasedate. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per cardafter 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 thehandset up to a service contract being signed by a customer. When the customer signs a service contract, thecustomer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of acustomer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being thecost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be soldseparately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, andJohan receives monthly revenue from the service contract.The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practiceswhich 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 accountfor:(a) the licences; (8 marks)
[问答题]秘书对领导信息获取利用的辅助应注重哪几个方面
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[问答题]对合作建房有哪些规定
[问答题]阅读下列说明,回答问题1至问题3,将解答填入答题纸的对应栏内. [说明] 某行业协会组织开发了一套信息系统,准备完成系统终验后即在地方协会部署,为保证部署效果,招入第三方监理机构和测试机构对系统最终验收工作提供咨询和服务[事件1]协会要求第三方测试机构测试通过后,由监理机构针对第三测试机构出具相关监理意见.[事件2]协会要求监理机构开展地方协会部署过程的监理工作,并要求监理出具相关监理方案[事件3]协会要求监理机构提供验收工作的咨询意见,协助编制验收工作方案[问题1] 针对事件1,请指出监理机构的监理意见包括哪些内容 监理出具的意见应包括如下内容: [问题2] 针对事件2,如果你作为该项目的总监,你认为本项目监理工作开展的主要难点是什么,最妥当的解决办法包括哪些? 最妥当的解决办法:[问题3] 在事件3中,请给出一般信息系统验收的工作步聚.
[问答题]想问一下,我是专升本的学生(非师范类专业),明年才可以毕业,想考今年的教师资格证想用已有的专科毕业证参加今年的教师考试,但是专科的只可以考小学教师,我已经准备了半年的中学两课考试的学习了,今年政策只许应届生考教师,还有一个月就考试了,我还能再买小学的两课书学习参加今年的小学教师考试吗
[问答题]下面是小红家5月份收支情况.5月4日 爸爸领工资1000元5月10日 交水电费、房租180元5月12日 小红做校服用去60元5月15日 妈妈领工资800元5月18日 去公园游玩用去50元5月20日 爸爸买衣服用去150元5月25日 爸爸领取稿费200元5月28日 订报刊、买书用去130元5月31日 本月伙食费合计用去680元(1)请用正负数的知识填写右表.(2)尝试计算小红家5月份的结余.日期收支情况/元结余/元5月4日5月10日5月12日5月15日5月18日5月20日5月25日5月28日5月31日
[问答题]高层建筑中活荷载的不利布置一般怎样考虑?为什么要这样考虑
[问答题]请教关于现代营销的问题请教试述现在营销组织的主要职能
[问答题]试述成人身高的测量方法及其意义.
[问答题]如何导入Windows XP注册表
[问答题]中国史学八大家都是哪八位?都有什么代表作.
[问答题]会计估计的内容是A,长期股权投资采用权益法核算B,固定资产折旧年限定为5年C,符合条件的借款费用予以资本化D,发出存货计价采用先进先出法
[问答题](2012年A卷)2009年3月1日,甲房地产公司(简称甲公司)与乙建筑公司(简称乙公司)签订一份建筑工程承包合同,约定由乙公司承建甲公司开发的景明写字楼项目,工程价款5000万元,工期14个月.工程将要竣工时,甲公司因资金短缺,无力继续提供约定由其提供的部分建筑材料.鉴于双方的长期合作关系,乙公司遂以自有资金500万元购买部分建筑材料用于该工程,工程如期完成.对于乙公司的垫资,双方未作任何约定.工程竣工验收后,甲公司支付了3000万元工程款,剩余2000万元工程款及乙公司垫付的500万元建筑材料款尚未支付. 2010年6月22日,甲公司为投资其他房地产项目,以景明写字楼作抵押,向丙银行借款2.5亿元,同时办理了抵押登记.该借款到期后,甲公司因资金周转困难,未能全部偿还,尚欠丙银行借款本息2亿元. 2010年,乙公司开始涉足房地产开发业务,并于7月12日以2.3亿元的价格,从丁房地产公司(简称丁公司)处受让一块建设用地使用权,用于建设西山公寓住宅项目.乙公司在取得该块土地使用权时,向丁公司支付了1.3亿元土地转让金.根据双方约定,剩余1亿元转让金应于2011年5月31日前支付完毕.同时,甲公司以景明写字楼作抵押,为乙公司所欠丁公司的1亿元土地转让金提供担保,双方亦办理了抵押登记. 西山公寓项目竣工后,因市场低迷而滞销.为缓解困境,乙公司于2011年6月8日,以西山公寓作抵押,从戊银行处获得一笔借款,并办理了抵押登记.双方约定,一旦乙公司连续3个月不能偿还借款利息,戊银行即可行使抵押权. 2011年10月29日,吴某以110万元的价格购买了西山公寓住房一套,并一次性付清了房款.但乙公司未将该房屋已设定抵押的事实告知吴某. 甲公司因不能清偿到期债务,于2011年12月27日被人民法院裁定进入破产程序.在申报破产债权时,乙公司就其2000万元的工程余款和500万元的垫资款、丙银行就甲公司尚未偿还的2亿元借款本息、丁公司就其1亿元土地转让金,均主张以景明写字楼拍卖所得价款全额优先受偿.景明写字楼拍卖所得价款为2.7亿元.鉴于乙公司停止偿还借款利息已超过3个月,2012年3月20日,戊银行行使对西山公寓的抵押权,申请人民法院拍卖西山公寓.至此,吴某方知其所购商品房已被设定抵押,遂主张解除房屋买卖合同,要求乙公司返还110万元购房款并赔偿损失,此外,还要求乙公司另行支付110万元惩罚性赔偿金. 要求:根据上述条件回答下面问题. (1)甲公司所欠乙公司的2000万元工程余款否从景明写字楼拍卖所得价款中全额优先受偿?并说明理由. (2)甲公司所欠乙公司的500万元垫资款能否从景明写字楼拍卖所得价款中全额优先受偿?并说明理由. (3)甲公司所欠丙银行的2亿元借款本息能否从景明写字楼拍卖所得价款中全额优先受偿?并说明理由. (4)由甲公司担保的乙公司所欠丁公司1亿元土地转让金能否从景明写字楼拍卖所得价款中全额优先受偿?并说明理由. (5)吴某是否有权解除与乙公司的商品房买卖合同?并说明理由. (6)吴某是否有权要求乙公司返还110万元房款并赔偿损失?并说明理由. (7)吴某是否有权要求乙公司支付110万元惩罚性赔偿金?并说明理由.
[问答题]DDR和SDRAM内存能否混插
[问答题]在(cuteFTP)窗口界面,从当前界面开始,通过对属性的设置,使其记录保存“日志文件”.
[问答题](b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed toaccept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose1·5 million shares of the company to be issued in six months time or to receive a cash payment in three monthstime equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 inthree months time and $4 in six months time.Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right tochoose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares atthe settlement date. This right has been granted because of the performance of the director during the year andis unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair valueof the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 pershare, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)Required:Discuss with suitable computations how the above share based transactions should be accounted for in thefinancial statements of Leigh for the year ended 31 May 2007.
[问答题]赵某,男,1996年12月出生.2009年7月到颐和园游玩,见一女孩在湖边划船.赵某强要登船.女孩未理,准备上岸.赵某大怒,用手向湖里推船,欲使女孩受惊.不料,女孩惊慌落水.赵某先是见状得意,后见女孩沉没,急忙下水营救未成,女孩被溺死.问:赵某的行为与女孩被溺死有无因果关系?表现为何种罪过形式?应否追究赵的刑事责任?请说明理由.
[问答题]法的历史类型更替的根本原因是什么