2016年ACCA考试《管理会计》复习资料(2)

发布时间:2016-10-24 共1页

 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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