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2013年ACCA考试《F2管理会计》讲义辅导5

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 备战2013ACCA/CAT考试,中大网校根据最新的ACCA/CAT考试大纲特别整理了2013年ACCA考试《F2管理会计》讲义辅导acca/">acca="" www.wangxiao.cn="">ACCA/CAT考试大纲特别整理了2013年ACCA考试《F2管理会计》讲义辅导历年考试的重点,帮助考生提前掌握2013年的ACCA/CAT考试要点,希望对您有所帮助,祝您考试顺利!

Session 2 Sources of data

Main contents:

1. Types of data

2. Secondary data

3. Sampling methods

2.1 Types of data

Data can be classified as follows:

(a)Primary and secondary data

Primary data – are data collected especially for a specific purpose.

Secondary data – are data which have been collected elsewhere, for some

other purposes, but which can be used or adapted for the

survey being conducted.

(b)Discrete and continuous data

Discrete data – are data which can only be taken on a finite or countable

number of values within a given range.

Continuous data – are data which can take on any value.

(c )Sample and population data

Sample data – are data arising as a result of investigating a sample

Population data – are data arising as a result of investigating the population..

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