now here i tell you what i done it sample and easy :
after creating AAC file from itunes program the extension file will be m4a , i rename the extension file to mp4 then send it to my K700 (what do you think??) it work like a charm....it saved automaticly in sound folder, you can play it from sound folder and from media player, you can't set it as ringtone....sooo bad whyyyy?