The problem of call rates combination has been plaguing everyone around. From the smallest individual users to the biggest scaled companies, the quantity of monthly calls could cause your mobile phone bill a considerable calling fee. However, how to save fees and how to dial can spend the least amount of calling fees are very important issues. The call rate combination is a very complex optimization problem. In a number of rate promotional plans, you must find one that suits your habit of calling behaviors the most. The more plans the telecommunication companies promote, the harder you make the best decision. The degree of difficulties arises with exponential growth which results not to achieve the optimal solution in the effective time. Therefore, this study use genetic algorithm and simulated annealing to solve The Best Mobile Phone Account Billing Problem. In this study, we refer to mobile phone call rates and ancillary programs of every Taiwan’s telecommunication company to construct The Best Mobile Phone Account Billing System. We consider several complex restrictive conditions accordance with the user’s habit of calling behaviors, the belonging of telecommunication companies, the air time talking on intra-network and extra-network, dial-up time, and single-pass talk time, etc. and add all of these in algorithms to get a solution. We respectively calculate the best rates of belonging telecommunication companies, all telecommunication companies’ best rates that suit the users the most, and two to five types of rates combination to offer the users a conference to choose the most suitable rate promotional plan. In the experiment, we use the best call rate combination proposed by the spreadsheet system and the original bills of the users to make a comparison. By the experimental evidence, if we use the call rate combination which is suggested by the system, the calling fee is considerably lower than the original one.