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Tratamiento Tributario de los Impuestos Diferidos en Perú

CAPÍTULO II MARCO TEÓRICO

2 Antecedentes contables y tributarios en el Ecuador

2.5 Impuestos Diferidos Aplicables en Chile y Perú

2.5.2 Tratamiento Tributario de los Impuestos Diferidos en Perú

“VOICE MEMO” allows management of the messages recorded in the voice box.

It is activated by long push on the front panel key ô (14-fig. 1) a beep and a dis-play message (fig. 69) mark the start of recording.

A maximum of 3 minutes of user’s voice sampling is available and can be split in sev-eral recording sessions.

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A further push on ô (14-fig. 1) stops sampling. Next sampling will be queued af-ter the previous one. Afaf-ter 3 minutes record-ing operation is stopped and the display shows the screen in fig. 70.

Press the right knob again to display the specific voice memo menu. To select the re-quired option, rotate and press the right knob (22-fig. 1). Options are the fol-lowing (fig. 72):

Play plays active message;

Stop stops message playback or recording;

Skip§ skips to next message;

Skipù skips to previous message;

Record starts recording;

Delete deletes all recorded mes-sages.

Selecting and confirming “VOICE MEMO”

in the main telephone screen with the right knob (22-fig. 1) displays the screen in fig. 71, where percentage of memory oc-cupied/available and active message num-ber (compared with total memorized mes-sages number) are shown.

fig. 70

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fig. 71

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fig. 72

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SMS

SMS (Short Message Service)

“MESSAGES” function allows reading and sending short messages (maximum length is 160 characters) by GSM phone.

Read and sent messages are stored into two separate boxes, which however share a common memory section; so the sum of sent and read stored messages must not ex-ceed the maximum number of allowed SMSs (it depends on the SIM card).

Telephone module stops input of new mes-sages when the buffer is full and the “Di-al” options is disabled.

In this case the display shows a string with the following warning message: “Further messages cannot be stored or received”.

Selecting “SMS” (Messages) by rotating and pressing the right knob (22-fig. 1), the display shows the screen in (fig. 73) with the following options:

“DIAL”: to compose message;

“SELECT”: to select message;

“CENTER NUMBER”: to specify service cen-ter telephone number, stored in the SIM card.

“DIAL”

Selecting “DIAL” by rotating and pressing the right knob (22-fig. 1), the display shows (fig. 74) screen with the follow-ing options:

– “TEXT”: displays the following three op-tions (fig. 75):

“ADD”: to add a new message using the scroll menu; the counter shows the num-ber of still available characters (fig. 76);

“VIEW MESSAGE”: to display the text of the message (fig. 77);

”OK”: to confirm;

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– “TELEPHONE NUMBER”: displays the following two options:

”MANUAL INPUT” (fig. 78) to enter the phone number through the keypad;

“INPUT FROM DIRECTORY” lets the user choose a number from the directory instead of direct number dialling (see paragraph “Di-rectory” for further details);

– “STORE”: (enabled if message text is present) stores the message for later deliv-ery. When the buffer is full, the display will show the message “Further messages can-not be stored or received”.

– “SEND”: (enabled only if phone num-ber is present) sends the message; the dis-play shows “USER INFORMATION” –

“Please wait..”; after sending the message successfully the display will show “MESSAGE SENT”.

Otherwise the display will show the following message “ERROR IN SENDING MESSAGE”.

fig. 75

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fig. 76

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fig. 78

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fig. 77

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“SELECT”

When choosing and confirming “SELECT”

by rotating and pressing the right knob (22-fig. 1), the display shows the mes-sage list (fig. 79). There are four different message types:

1) message stored but not sent;

2) message stored and sent;

3) message received but not read;

4) message received and read.

When the user selects a message of type 1 or 2 from the above list, screen displayed is that shown infig. 80 with the following options:

– “VIEW MESSAGE”

– “DELETE”

– “SEND”.

Selecting and confirming “VIEW MES-SAGE” by rotating and pressing the right knob (22-fig. 1) will display the selected message.

Selecting and confirming “DELETE” by ro-tating and pressing the right knob (22-fig. 1) activates selected message dele-tion. A confirmation dialog is shown for user confirmation; pressing the right knob (22-fig. 1) starts message deletion from SIM card.

Selecting and confirming “SEND” (active only if phone number is present) by rotat-ing and pressrotat-ing the right knob (22-fig. 1) starts message sending to the se-lected number.

Press “ESC” (23-fig. 1) to go back to previous menu without sending the mes-sage.

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When selecting types 3 or 4 from the above list, the display will show the screen infig. 81 with the following options:

– “VIEW MESSAGE”

– “DELETE”

– “CALL”

– “ANSWER”.

Selecting and confirming “VIEW MES-SAGE” by rotating and pressing the right knob (22-fig. 1) will display the selected message.

Selecting and confirming “DELETE” by ro-tating and pressing the right knob (22-fig. 1) activates selected message dele-tion. A confirmation dialog is shown for user confirmation; pressing the right knob (22-fig. 1) starts message deletion from SIM card.

Selecting and confirming “CALL” by ro-tating and pressing the right knob (22-fig. 1) starts a call to the sender of the message; the display shows “Call in progress”.

Selecting and confirming “ANSWER” by rotating and pressing the right knob (22-fig. 1) lets the user reply to the re-ceived message with a new SMS. Press

”ESC” (23-fig. 1) to quit and go back to (fig. 81) screen.