2014年F2管理会计Sources of data考试知识点

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2014年F2管理会计Sources of data考试知识点本文由高顿ACCA整理发布,转载请注明出处

Main contents:

1. Types of data

2. Secondary data

3. Sampling methods

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.. 更多ACCA资讯请关注高顿ACCA官网:

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