[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30778":3,"doc-seo-30778":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30778,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",4,"Exam","FA2 Exam Report S20-A21","FA2 September 2020–August 2021 examiner’s report summarizes observed strengths and weaknesses from marking of a computer-based assessment. It guides future candidates by explaining how to approach different objective question types, emphasizing the need to interpret both the technical requirements and the correct answering method. The report discusses multiple difficult questions through worked examples, including interest on drawings with pro‑rata time apportionment, rent expense accruals and reversing entries, and decision-making on whether businesses should maintain a sales day book for credit sales.","cbCail8RNxemZ6wJ","https://ap.wps.com/l/cbCail8RNxemZ6wJ","pdf",185130,1,1778361396,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","fa2-exam-report-s20-a21","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/fa2-exam-report-s20-a21/30778",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]