N (401)non-adjusting events 非调整事项
N (402)non-financial performance measurement 非财务业绩计量
N (403)non-integrated accounts 非综合报表
N (404)non-liner programming 非线性规划
N (405)non-voting shares 无表决权的股份
N (406)notional cost 名义成本
N (407)number of days stock 存货周转天数
N (408)number of weeks stock 存货周转周数
O (409)objective classification 客体分类
O (410)obsolescence 陈旧
O (411)off balance sheet finance 资产负债表外筹资
O (412)offer for sale 标价出售
O (413)operating budget 经营预算
O (414)operating lease 经营租赁
O (415)operating statement 营业报表
O (416)operation time 操作时间
O (417)operational control 经营控制
O (418)operational gearing 经营杠杆
O (419)operating plans 经营计划
O (420)opportunity cost 机会成本