管理会计习题与答案:Sources of data unit Test and Answer.docxVIP

管理会计习题与答案:Sources of data unit Test and Answer.docx

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一、单选题 1、Which of the following is/are primary sources of data? (i)Historical records of transport costs to be used to prepare forecasts for budgetary planning (ii)The Annual Abstract of Statistics, published by the Office for National Statistics in the United Kingdom (iii)Data collected by a bank in a telephone survey to monitor the effectiveness of the banks customer services A.(iii) only B.(i) and (ii) C.(i) only D.(i) and (iii) 正确答案:A 解析: Data collected by survey for a particular project are a primary data source. Historical records of transport costs were not collected specifically for the preparation of forecasts, therefore these are secondary data. The Annual Abstract of Statistics is a source of secondary external data. 2、The following statements relate to 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 (iv) only C. (ii) and (iii) only D.(iii) and (iv) only 正确答案:D 解析: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. 3、Which of the following statements are false? (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.(ii) and (iii) B.(i), (ii), (iii) and (iv) C.(i), (ii) and (iii) D.(ii) only 正确答案:A 解析: 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

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