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