财务报表英文

《财务报表英文》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、FTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroductionACCAPaper2.5FinancialReportingIntroductionFTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroductionCONTENTSS/NPage1.LettertoFTMSOnlineStudents2

2、2.Lecturer’sProfile33.StructureofPaper2.544.IFRSsrelevanttoPaper2.555.Paper2.5Syllabus66.Examiners’FeedbackonPastPapers137.AnalysisofPastPapers158.KeyTopicsforDecember2005179.StudyTechniquesandExaminationSkills182005Copyright©FTMSOnlinePteLtd1FTMSOnline.co

3、mACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroductionLettertoFTMSOnlineStudentsHiACCA2.5OnlineStudent,WelcometoFTMSOnline!You’vetakenthefirst,andveryimportant,steptoexamsuccessinchoosingFTMSOnline.Paper2.5istoughandchallengingexamsyouwil

4、ldo!ThereisabigleapinaccountingknowledgerequiredfromPaper1.1PreparingFinancialStatements,andthedepthofknowledgerequiredissubstantial.StudentsmustbeabletobuildonthebasictechniquesinPaper1.1andtodevelopknowledgeandunderstandingofmoreadvancedfinancialaccounti

5、ngconceptsandprinciples.Youwillberequiredtoapplythisunderstandingbypreparingandinterpretingfinancialreportsinapracticalcontext.InordertopassPaper2.5youaregoingtohavetoworkincrediblyhardandacquireasubstantialamountofknowledge.Youalsoneedtolearntoapplythatkn

6、owledgebydoinglotsofpracticequestions,andyouneedtothinkabouthowyoucanuseyourtimemosteffectivelyintheexam(examtechnique).HowevergoingthroughtheseminarsisNOTENOUGH.InordertogetthemostoutoftheFTMSOnlineyoumust:XActivelytryanyexercisesanddiscussionquestionstha

7、taregiven,andbepresentinmindaswellasbody!XMakeagenuineattemptatanyquestionsthataregivenafterviewingtheseminars.Youwillbeabletofindoutwhatmistakesyouaremaking,sothatyoucanfixthosemistakesandsoavoidmakingthemintheexam.Butifyoudon’ttrythequestion,you’llneverf

8、indout.XIt’salsoreallyimportantthatyoutryallthemockexamsavailable;thesemockexamsaredesignedtohelpyoulearnalotfromtheexperienceoftryingthem.Sodo,please,trythem.XIfyouhavetechnicalquestionsfromthesubjectareasof