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有目标才会有方向,备考ACCA的路上有你不孤单

发表时间:2015-06-08 来源:
【编者按】2015年6月份ACCA考试正在进行中,我们将第一时间为广大学员分享ACCA考试相关内容,请各位考生密切关注金程网校动态,祝大家顺利通过ACCA考试,今天小编为大家分享ACCA考试F2科目备考讲义。

小编觉得无论我们在做什么,都需要有一个目标,这个目标或大或小,或需要长时间才能完成,也或者短期内就能实现,无论怎样,有目标的人才能找到一个适合自己的方向。2015年6月份ACCA考试正在进行中,金程网校ACCA培训栏目第一时间为广大学员分享考试相关内容,请各位考生密切关注金程网校动态,接下来和小编一起学习ACCA考试中F2的相关知识点。 2015年ACCA考试讲义+大纲+真题免费获取》》  

备考的第一步是首先我们要明白自己要做什么,ACCA是什么,小编提醒大家,没有目标就没有方向,每一个学习阶段都应该给自己树立一个目标。以下是考生回顾关于F2管理会计科目的讲义辅导,希望对大家学习考试都有帮助。

2.3 Sampling methods
Data are often collected from a sample rather than from a population. If the whole population is examined, the survey is called a census.
There are two types of sampling methods:
Probability sampling method – is a sampling method in which there is a known chance of each member of the population appearing in the sample.
- Random
- Stratified random
- Systematic
- Multistage
- Cluster

If random sampling is used, it is necessary to construct a sampling frame.
A sampling frame should have following characteristics
- completeness
- accuracy
- adequacy
- up to dateness
- convenience
- non-duplication
Non probability sampling method – is a sampling method in which the chance of each member of the population appearing in the sample is not know, i.e. quota sampling.

Example 1:
The following statements relate to which different types of data
(i)。 Secondary data are data collected especially for a specific purpose
(ii)。 Discrete data can take on any value.
(iii) Qualitative data are data that cannot be measured
(iv)。 Population data are data arising as a result of investigating a group of people or
Objects.

Which of the statements are true?
A.(i)and(ii)only
B.(ii)and(iii)only
C.(ii)and(iv)only
D.(iii)and(iv)only
Solution is D

It is primary data that is collected for a specific purpose so (i) is false. Continuous data can take on any value so (ii) is false. Both (iii) and (iv) are true.

Example 2:
Which of the following statements are not true?
I If a sample is selected using random sampling, it will be free from bias.
II A sampling frame is a numbered list of all items in a sample.
III In cluster sampling there is very little potential for bias.
IV In quota sampling, investigators are told to interview all the people they meet
Up to a certain quota.
A I, II, III and IV
B I, II and III
C II and III
D II only
Solution is C

A sampling frame is a numbered list of all items in a population (not a sample)
Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.

上面的这些知识点有没有帮助大家更加深入的了解ACCA考试呢?小编在这里祝愿大家都能取得优异的ACCA考试成绩

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