Chapter1-3_F2考试试题及答案P3-新东方在线职业题库

The following statements are often made about 'simple random sampling'.

(i) It ensures a representative sample.

(ii) It eliminates selection bias.Which of the following is always true?

A

(i) only

B

(ii) only

C

Both (i) and (ii)

D

Neither (i) nor(ii)

An accountant has to check a sample of invoices. The invoices are divided into three groups, by value as follows:"under £100、'£100 - £500' and 'over £500'. Samples are then selected randomly from each group.Which ONE of the following sampling methods is involved?

A

Cluster

B

Multi-stage

C

Quota

D

Stratified

A sample of 10% of ACCA students is required. Which ONE of the following methods will provide the best simple random sample?

A

Select every tenth ACCA student to arrive at their college/institute on one specific day.

B

Select randomly, using random number tables, one in ten of every ACCA class.

C

Select 10% of colleges/institutions providing ACCA courses, then from these chooseall students who are registered with ACCA.

D

Select 10% of all students registered with ACCA, giving each a chance of 0.1 of being picked.

Which of the following describes Secondary data?

A

data that does not provide any information

B

data collected for another purpose

C

data collected specifically for the purpose of the survey being undertaken

D

data collected by post or telephone, not by personal interview

When gathering information you would use both internal sources of information and external sources of information.Which of the following are examples of external information?

(i) Trade references.

(ii) Sales representatives' knowledge.

(iii) A credit agency report

(iv) Bank references.

A

(ii) only

B

(ii), (iii) and (iv) only

C

All of the above

D

(i), (iii) and (iv) only

Which of the following describes 'Information'?

A

data that consists of facts and statistics before they have been processed

B

data that consists of numbers,letters,symbols,events and transactions which have been recorded but not yet processed into a form that is suitable for making decisions

C

facts that have been summarised but not yet processed into a form that is suitable for making decisions

D

data that has been processed in such a way that it has a meaning to the person who receives it, who may then use it to improve the quality of decision making

Which one of the following statements is correct?

A

Data is held on computer in digital form whereas information is in a form that is readable to human beings

B

Information is obtained by processing data

C

Data and information mean the same thing

D

Data consists of numerical or statistical items of information

Which of the following is an example of external information that could be used in a management accounting system?

A

Consumer price index statistics

B

Price list for the products sold by the business

C

Production volume achieved by the production department

D

Discounts given to customers

Which of the following would be classified as data?

A

Number of purchase requisitions

B

Analysis of wages into direct and indirect costs

C

Table showing variances from budget

D

Graph showing the number of labour hours worked

Which of the following only contains essential features of useful management information?

A

Accurate, understandable, presented in report format

B

Timely, reliable, supported by calculations

C

Regular, complete, communicated in writing

D

Understandable, accurate, relevant for its purpose

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