小编收到一位粉丝朋友的留言，快马加鞭整理出700个ACCA考试重要词，快点来接收吧~
M
M(401)materials requisition领料单
M(402)materials returned note退料单
M(403)materials transfer note材料转移单
M(404)memorandum of association公司设立细则
M(405)merger兼并
M(406)merger accounting兼并会计
M(407)minority interest少数股权
M(408)mixed cost混合成本
N
N(409)net assets净资产
N(410)net book value净帐面价值
N(411)net liquid funds净可变现资金
N(412)net margin净边际
N(413)net present value(NPV)净现值
N(414)net profit净利润
N(415)net realizable value可变现净值
N(416)net worth资产净值
N(417)network analysis网络分析
N(418)noise干捞
N(419)nominal account名义帐户
N(420)nominal share capital名义股本
N(421)nominal holding代理持有股份
N(422)non-adjusting events非调整事项
N(423)non-financial performance measurement非财务业绩计量
N(424)non-intergrated accounts非综合报表
N(425)non-liner programming非线性规划
N(426)non-voting shares无表决权的股份
N(427)notional cost名义成本
N(428)number of days stock存货周转天数
N(429)number of weeks stock存货周转周数
O
O(430)objective classification客体分类
O(431)obsolescence陈旧
O(432)off balance sheet finance资产负债表外筹资
O(433)offer for sale标价出售
O(434)operating budget经营预算
O(435)operating lease经营租赁
O(436)operating statement营业报表
O(437)operation time操作时间
O(438)operational control经营控制
O(439)operational gearing经营杠杆
O(440)operating plans经营计划
O(441)opportunity cost机会成本
O(442)order定单
O(443)ordinary shares普通股
O(444)out-of-date cheque过期支票
O(445)over capitalization过分资本化
O(446)overhead制造费用
O(447)overhead absorption rate制造费用分配率
O(448)overhead cost制造费用
O(449)overtrading
更多ACCA资料，戳：ACCA考前押题+内部讲义【考前必刷】（限时免费领取）M
M(401)materials requisition领料单
M(402)materials returned note退料单
M(403)materials transfer note材料转移单
M(404)memorandum of association公司设立细则
M(405)merger兼并
M(406)merger accounting兼并会计
M(407)minority interest少数股权
M(408)mixed cost混合成本
N
N(409)net assets净资产
N(410)net book value净帐面价值
N(411)net liquid funds净可变现资金
N(412)net margin净边际
N(413)net present value(NPV)净现值
N(414)net profit净利润
N(415)net realizable value可变现净值
N(416)net worth资产净值
N(417)network analysis网络分析
N(418)noise干捞
N(419)nominal account名义帐户
N(420)nominal share capital名义股本
N(421)nominal holding代理持有股份
N(422)non-adjusting events非调整事项
N(423)non-financial performance measurement非财务业绩计量
N(424)non-intergrated accounts非综合报表
N(425)non-liner programming非线性规划
N(426)non-voting shares无表决权的股份
N(427)notional cost名义成本
N(428)number of days stock存货周转天数
N(429)number of weeks stock存货周转周数
O
O(430)objective classification客体分类
O(431)obsolescence陈旧
O(432)off balance sheet finance资产负债表外筹资
O(433)offer for sale标价出售
O(434)operating budget经营预算
O(435)operating lease经营租赁
O(436)operating statement营业报表
O(437)operation time操作时间
O(438)operational control经营控制
O(439)operational gearing经营杠杆
O(440)operating plans经营计划
O(441)opportunity cost机会成本
O(442)order定单
O(443)ordinary shares普通股
O(444)out-of-date cheque过期支票
O(445)over capitalization过分资本化
O(446)overhead制造费用
O(447)overhead absorption rate制造费用分配率
O(448)overhead cost制造费用
O(449)overtrading
