text: #### 2016年ACCA考试《管理会计》复习资料(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
  
  - 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.
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