Adidas Tilbud,Policy of telecom operators mobile phone lease
Telecom operators
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Keywords: cell phone rental deferred profit specification Paper Union WWW.LWLM.COM collection sorting.
In recent years, major domestic telecom operators frequently use cell phone rental (or cell phone gift, mobile rewards, handset subsidies, etc.) marketing tool to obtain a significant effect on the market. The amount of the fee for such marketing activities are often huge, tens of millions of dollars. This part of the cost is accounted for as of the various operators are not the same accounting system and there is no clear mandatory. Unicom's Annual Report 2002 CDMA cell phone rental costs were deferred. For similar businesses, other telecommunications operators use of the method _ through profit or loss [1] This led to reduced the comparability of the annual report of the results of each operator giant. The investment in China Unicom in the mobile phone leasing is relatively large, this article only Unicom's 2002 Annual Report, the accounting treatment policy as an example to analyze.
Two Unicom [2] Two Unicom 2002 Annual Report described the CDMA users access to the accounting treatment policy,Nike Greece, now to the exposition of the H shares of China Unicom, for example:
For the development of the CDMA business and development users, China Unicom launched a number of promotional activities. Contract users just in the specified contract period under the contract of the minimum specified amount of consumption, they do not need to pay the additional cost of CDMA handsets for use. If the user ultimately achieve the requirements of the contract, they do not need to repay the remaining phone costs. To ensure the performance of the contract,Abercrombie Paris, the contract requires the user need:
(A) stored a certain amount of calls can not be returned or pay a deposit;
(B) deposited in designated banks restricted deposits;
(C) provide a guarantor.
Two Unicom mobile phone costs are essentially the development of new CDMA contract users access costs, the costs deferred in the extent of recoverable The current amount of amortization recorded in cost of sales Users of the end of 2002 has not yet been selling deferred acquisition costs,Abercrombie and Fitch Paris, net book value of about 5.983 billion yuan recorded in the contract of more than one year under recorded in prepayments and other current assets Two Unicom, the balance of the cell phone rental business exactly the same [3], but this interpretation of the business,Adidas sko, there are large differences.
(A) H shares of China Unicom unspecified cell phone rental, saying only that
(B) the accounting policies section of the 02 annual report, the H shares of China Unicom clear A shares of China Unicom, but did not specify the ownership of the residual value and ownership of the end of the contract mobile phone, which is the leasing and sales, finance leases and operating leases difference between the key.
Shares of China Unicom (c) A clear contract is a promotional contract,Adidas Tilbud, H shares of China Unicom also has arrangements the key.
(4) of A shares of China Unicom clear reference to practices of other telecom operators in the formulation of accounting policies, combined with the company has unique factors and the environment, explain in more detail. These are the key to explain the accounting policies, the H shares of China Unicom is extremely brief.
Two, several could be considered the accounting treatment
(A) advertising and promotion costs accounting treatment
Its essence is: the user if the network and complete a certain amount of consumption (ie, voice revenues), you can receive a cell phone a buy a computer to send a wiring board of the sales practices. Is unique in that: (1) the agreed upon minimum charges income, phone appear as a promotional costs. But the promoters do so naturally into account, the accounting treatment should not be fuzzy nature due to the high price of promotional items; (2) China Unicom emphasis on the user after the performance, the mobile phone has truly given to the user. Prior to this, only a commitment to forego the use of This is a marketing tool, its purpose is to encourage users to use the phone to complete the operations of consumption. Clearly, the fundamental purpose of the For the cost of promotional items at once included in the current cost of sales subjects. If the phone to recover can be offset against the to recover the cost of sales in the current period.
(B) lease accounting treatment
The business is known as the Due to the expiration of the contract mobile phone owned by the user, and thus should be a finance lease accounting treatment. The difficulty lies in the Whether it is from the expectations from a practical point of view, the majority of users in the promotion expiration of the contract will not off-grid, of course, they would not refund the phone. So the phone should be considered leased when the expensed costs. However, there is no corresponding rental income, how the allocation of
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Adidas Tilbud,Enterprise performance evaluation mo
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the
Keywords: cell phone rental deferred profit specification Paper Union WWW.LWLM.COM collection sorting.
In recent years, major domestic telecom operators frequently use cell phone rental (or cell phone gift, mobile rewards, handset subsidies, etc.) marketing tool to obtain a significant effect on the market. The amount of the fee for such marketing activities are often huge, tens of millions of dollars. This part of the cost is accounted for as of the various operators are not the same accounting system and there is no clear mandatory. Unicom's Annual Report 2002 CDMA cell phone rental costs were deferred. For similar businesses, other telecommunications operators use of the method _ through profit or loss [1] This led to reduced the comparability of the annual report of the results of each operator giant. The investment in China Unicom in the mobile phone leasing is relatively large, this article only Unicom's 2002 Annual Report, the accounting treatment policy as an example to analyze.
Two Unicom [2] Two Unicom 2002 Annual Report described the CDMA users access to the accounting treatment policy,Nike Greece, now to the exposition of the H shares of China Unicom, for example:
For the development of the CDMA business and development users, China Unicom launched a number of promotional activities. Contract users just in the specified contract period under the contract of the minimum specified amount of consumption, they do not need to pay the additional cost of CDMA handsets for use. If the user ultimately achieve the requirements of the contract, they do not need to repay the remaining phone costs. To ensure the performance of the contract,Abercrombie Paris, the contract requires the user need:
(A) stored a certain amount of calls can not be returned or pay a deposit;
(B) deposited in designated banks restricted deposits;
(C) provide a guarantor.
Two Unicom mobile phone costs are essentially the development of new CDMA contract users access costs, the costs deferred in the extent of recoverable The current amount of amortization recorded in cost of sales Users of the end of 2002 has not yet been selling deferred acquisition costs,Abercrombie and Fitch Paris, net book value of about 5.983 billion yuan recorded in the contract of more than one year under recorded in prepayments and other current assets Two Unicom, the balance of the cell phone rental business exactly the same [3], but this interpretation of the business,Adidas sko, there are large differences.
(A) H shares of China Unicom unspecified cell phone rental, saying only that
(B) the accounting policies section of the 02 annual report, the H shares of China Unicom clear A shares of China Unicom, but did not specify the ownership of the residual value and ownership of the end of the contract mobile phone, which is the leasing and sales, finance leases and operating leases difference between the key.
Shares of China Unicom (c) A clear contract is a promotional contract,Adidas Tilbud, H shares of China Unicom also has arrangements the key.
(4) of A shares of China Unicom clear reference to practices of other telecom operators in the formulation of accounting policies, combined with the company has unique factors and the environment, explain in more detail. These are the key to explain the accounting policies, the H shares of China Unicom is extremely brief.
Two, several could be considered the accounting treatment
(A) advertising and promotion costs accounting treatment
Its essence is: the user if the network and complete a certain amount of consumption (ie, voice revenues), you can receive a cell phone a buy a computer to send a wiring board of the sales practices. Is unique in that: (1) the agreed upon minimum charges income, phone appear as a promotional costs. But the promoters do so naturally into account, the accounting treatment should not be fuzzy nature due to the high price of promotional items; (2) China Unicom emphasis on the user after the performance, the mobile phone has truly given to the user. Prior to this, only a commitment to forego the use of This is a marketing tool, its purpose is to encourage users to use the phone to complete the operations of consumption. Clearly, the fundamental purpose of the For the cost of promotional items at once included in the current cost of sales subjects. If the phone to recover can be offset against the to recover the cost of sales in the current period.
(B) lease accounting treatment
The business is known as the Due to the expiration of the contract mobile phone owned by the user, and thus should be a finance lease accounting treatment. The difficulty lies in the Whether it is from the expectations from a practical point of view, the majority of users in the promotion expiration of the contract will not off-grid, of course, they would not refund the phone. So the phone should be considered leased when the expensed costs. However, there is no corresponding rental income, how the allocation of
You May Also Like,Related Topics Articles：
Adidas Tilbud,Enterprise performance evaluation mo
Abercrombie Paris,Political economy analysis of the causes of the blue barriers