[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-181190-105":59,"doc-detail-181190-en":124},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":123},105,"en","ma2-examiners-report-s21-a22","MA2 Examiner's Report S21-A22","","This document details the examiner's report for the MA2 examination, covering the S21-A22 period. It includes financial calculations and tables related to discounted cash flows, annuity factors, selling prices, production volumes, selling expenses, and year-end financial figures such as payables, depreciation, capital expenditure, and dividends. The report is essential for understanding the performance and assessment criteria of the MA2 exam, providing insights into the expected application of financial principles and analytical techniques by candidates. It serves as a key resource for both students preparing for the exam and educators evaluating performance, highlighting areas of strength and weakness observed during the assessment period. The detailed financial data presented allows for a comprehensive review of the student's grasp of management accounting concepts relevant to financial analysis and decision-making.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/ma2-examiners-report-s21-a22/181190/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Berry Peter","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"What is the annuity factor for 10% over 5 years?","Question",{"text":106,"@type":107},"The annuity factor for 10% over 1 to 5 years is 3.791.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"What are the selling expenses for Product Y?",{"text":111,"@type":107},"The selling expenses for Product Y are $5,000.",{"name":113,"@type":104,"acceptedAnswer":114},"What were the total dividends paid according to the report?",{"text":115,"@type":107},"The total dividends paid were $20,000.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},181190,1788343707,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":133,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":67,"update_tm":123,"read_time":137},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","| Discount factor 10% |  |\n| --- | --- |\n| Year 1 | 0.909 |\n| Year 2 | 0.826 |\n| Year 3 | 0.751 |\n| Year 4 | 0.683 |\n| Year 5 | 0.621 |\n|  |  |\n| Annuity Factor 10% |  |\n| Years 1 to 5 | 3.791 |\n\n\n|  | X | Y | Z |\n| --- | --- | --- | --- |\n| Selling price ($ per unit) | 50 | 75 | 100 |\n| Production and sales (units) | 600 | 480 | 300 |\n| Selling expenses ($) | 7,000 | 5,000 | 4,000 |\n\n\n|  | $ |\n| --- | --- |\n| Year-end payables | 50,000 |\n| Depreciation | 10,000 |\n| Capital expenditure payments | 100,000 |\n| Dividends paid | 20,000 |","cbCaiv1b4tX6aYBc","https://ap.wps.com/l/cbCaiv1b4tX6aYBc","pdf",215194,"English","# Examiner's Report S21-A22\n## Discount Factor 10%\n## Annuity Factor 10%\n## Financial Data Table","[{\"question\":\"What is the annuity factor for 10% over 5 years?\",\"answer\":\"The annuity factor for 10% over 1 to 5 years is 3.791.\"},{\"question\":\"What are the selling expenses for Product Y?\",\"answer\":\"The selling expenses for Product Y are $5,000.\"},{\"question\":\"What were the total dividends paid according to the report?\",\"answer\":\"The total dividends paid were $20,000.\"}]","MA2 Examiner's Report S21-A22 | PDF",18]