在ACCA考試中,F(xiàn)2的考試內(nèi)容是管理會(huì)計(jì),雖說(shuō)全是選擇題,兩個(gè)小時(shí)的考試時(shí)間也很充裕,但是也不能因此而大意。其實(shí)做F2的題目還是有些小技巧的,現(xiàn)在小編特意整理了高頓ACCA講師總結(jié)的Sampling Method解題辨析三步法,大家快來(lái)看看吧!
  Step 1:看到題目,仔細(xì)分析題干,標(biāo)出關(guān)鍵字
  Step 2: 題目要求選出的是false,然后看各可選內(nèi)容:
  (i)A simple random sample is a sample selected in such a way that every item in the population has an equal chance of being included.
  If a sample is selected using random sampling, it will be free from bias (since every item will have an equal chance of being selected). Once the sample has been selected, valid inferences about the population being sampled can be made.
  所以,符合random sampling, (i) is correct.
  (ii)A sampling frame is a numbered list of all items in a population. 
  Sampling frame 名單抽樣框:列出所有在總體中的項(xiàng)目名單,并依次編號(hào)。
  注意Sample(樣本)是在population(總體)中抽出來(lái)的,此處概念錯(cuò)誤。
  所以,(ii) is false.
  (iii)Cluster sampling 整群抽樣
  Cluster sampling is a non-random sampling method that involves selecting one definable subsection of the population as the sample, that subsection taken to be representative of the population in question.
  Cluster sampling是非隨機(jī)抽樣,方法是選定一個(gè)具有代表性的群體作為樣本,來(lái)解釋總體。
  比如,調(diào)查全國(guó)在校小學(xué)生情況,Cluster sampling方法是:選定某所學(xué)校的小學(xué)生進(jìn)行調(diào)查,將該校小學(xué)生的調(diào)查情況(sample)來(lái)代表全國(guó)在校小學(xué)生的情況(population)。
  這種方法的disadvantage是There is potential for considerable bias,而不是選項(xiàng)所述的very little potential for bias。
  所以,(iii) is false.
  (iv)In quota sampling, randomness is forfeited in the interests of cheapness and administrative simplicity.
  Investigators are told to interview all the people they meet up to a certain quota. 這是quota sampling運(yùn)作方式,只要是調(diào)查者遇見(jiàn)的人,即可作為一個(gè)樣本進(jìn)行采訪,直到采訪到指定的樣本量。比較常見(jiàn)的例子是市場(chǎng)調(diào)查,如商業(yè)街上的產(chǎn)品問(wèn)卷調(diào)查。
  所以,(iv) is correct.
  Step 3: 綜合分析,進(jìn)行選擇,注意是選false!
  看完上面的小技巧是不是發(fā)現(xiàn)解題思路和步驟很重要?以前不知道沒(méi)關(guān)系,現(xiàn)在開(kāi)始養(yǎng)成好習(xí)慣吧!希望這個(gè)解題法能對(duì)小伙伴們有幫助!最后小編預(yù)祝各位考生考試順利!
 ?。ň庉嫞黑w禎  來(lái)源:高頓網(wǎng)校)
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