N (401)non-adjusting events 非調整事項
N (402)non-financial performance measurement 非財務業績計量
N (403)non-integrated accounts 非綜合報表
N (404)non-liner programming 非線性規劃
N (405)non-voting shares 無表決權的股份
N (406)notional cost 名義成本
N (407)number of days stock 存貨周轉天數
N (408)number of weeks stock 存貨周轉周數
O (409)objective classification 客體分類
O (410)obsolescence 陳舊
O (411)off balance sheet finance 資產負債表外籌資
O (412)offer for sale 標價出售
O (413)operating budget 經營預算
O (414)operating lease 經營租賃
O (415)operating statement 營業報表
O (416)operation time 操作時間
O (417)operational control 經營控制
O (418)operational gearing 經營杠桿
O (419)operating plans 經營計劃
O (420)opportunity cost 機會成本