问题 单项选择题

下列有关统计抽样与非统计抽样的相关表述中,正确的是()。

A、统计抽样的样本规模需要计算,而非统计抽样的样本规模只能依靠注册会计师的经验判断

B、使用随机数表、系统选样,或随意选样方法均可选出具有代表性的样本,在统计抽样和非统计抽样中均可使用

C、统计抽样的优点在于能够客观地计量并可精确地控制抽样风险,而非统计抽样的抽样风险无法直接计量和控制

D、统计抽样和非统计抽样的流程和步骤完全一样,只是在确定样本规模、选取样本和推断总体的具体方法上有所差别

答案

参考答案:D

解析:选项A,使用统计抽样方法时,注册会计师必须对影响样本规模的因素进行量化,在非统计抽样中,注册会计师可以只对影响样本规模的因素进行定性的估计,并运用职业判断确定样本规模,但并不表明不能量化,教材就有在细节测试中采用非统计抽样的样本规模的计算公式;选项B,随机数选样和系统选样属于随机基础选样方法,可以在统计抽样中使用,也可以在非统计抽样中使用,而随意选样虽然也可以选出代表性样本,但它属于非随机基础选样方法,因而不能在统计抽样中使用,只能在非统计抽样中使用;选项C,非统计抽样的抽样风险虽然无法直接计量但可以控制。

阅读理解
阅读理解。
      When you want to go shopping, decide how much money you can spend on new clothes, think about
the kind of clothes you really need, then look for those clothes on sale. There are labels (标签) inside all
new clothes. The labels tell you how to take care of your new clothes. The label for a shirt may tell you to
wash it in warm water. A sweater label may tell you how to wash in cold water. The label on a coat says
"dry clean only" Washing may ruin (损坏) this coat. If you do as the directions (说明) say on the label,
you can keep your clothes looking their best.
     Many clothes today must be dry cleaned. Dry cleaning is expensive. When buying new clothes, check
to see if they will need to be dry cleaned. You will save money if you buy clothes that can be washed. You
can save money if you buy clothes that are well made. Well-made clothes last longer. They look good even
after they have been washed many times. Clothes that cost more money are not always better made. They
do not always fit better, Sometimes less expensive clothes look and fit better than more expensive clothes.
1. The labels inside clothes tell you            .
[ ]
A. How to save money
B. how to keep them looking their best
C. if they fit you
D. where to get them dry clean
2. The label say "dry clean only" on a coat means            .
[ ]
A. the coat is hard to dry
B. the coat is easy to dry
C. you can not wash it in water
D. the coat is always dry and clean
3. The first thing for you to do before you buy clothes is            .
[ ]
A. to see how much money you can pay
B. to look for well-made clothes
C. to know how to wash them
D. to read the label inside
4. If you want to save money,you can buy clothes that            .
[ ]
A. don't fit it
B. do not last long
C. need to be dry cleaned only
D. can be washed
5. From the passage we know that cheaper clothes            .
[ ]
A. are always worse made
B. must be dry cleaned
C. can not be washed
D. can sometimes fit you
单项选择题