narrative report陳述式報告

narrow-body aircraft窄机身飛机

nascent幼稚的

national independent full-service leasing rental firms全國性的獨立全面服務租賃出租公司

nationality國籍

NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美國）統一州法律委員會全國會議

negligence 過失

nenrenewal penalties期末若不留購或不續租時的罰金

net cash investment outstanding 淨現金出資余額

net collectible value可回收淨額

net earnings淨收益

net financed assets已融資資產淨額

net gain on sale of financing transactions融資交易出售的淨利得

net investment outstanding淨出資余額

net lease淨租賃（指不附帶任何技術服務的租賃）

net margin淨收益

net of deferred taxes遞延所得稅后淨額

net taxable income淨應稅收入

net value淨值

net worth tax淨財富稅

network connection device网絡聯接器件

networks网絡

new product family新產品系列

niche market可填補空缺的市場

noise 噪聲

nominal price 名義价格

nominal purchase option名義价格購買任擇權

non-accrual status不應計的狀態

non-appropriation不得挪用

non-cancellable lease不可撤銷的租賃協議

non-conforming equipment不合格設備

non-contracting states非締約國

non-delivery未交付

non-full-payout非全額支付

non-ownership for balance sheet不在資產負債表上資本化

non-recourse sale of lease receivable對租賃應收款的無追索出售

non-substitution clause不得替代條款

nondebt interest非債務利益

nonexclusive remarketing firms綜合性再處置公司

nonexistent不存在的

nonlabeled program(賣主同出租人各歸各的)銷售計划

nonoperating leasing非經營租賃

nonpossessory pledge非占有的抵押

nontax lease非稅收租賃(指附條件銷售，其中承租人被視為稅收所有權人，可對租賃資產計提折舊)

normal depreciable life正常可折舊壽命

normal lease常規租賃

normal terminations正常結束

notarization公証人的公証

notary system公証制度

notes secured by equipment設備抵押票据

notice of termination終止（租賃的）通知

number of lease payments租賃付款次數

objection拒絕

obligations債務

obligopolies受權專營部門

obligor債務人

obsolescence陳舊

occasional sales exemption偶然銷售豁免

OEC(original equipment cost)設備原值

off balance sheet financing表外融資

off-balance sheet securitizations資產負債表外証券化

off-lease equipment退租設備

offering and sale發售和出售

official tax depreciation tables官方（制訂的）稅收折舊表

offsetting claims抵銷請求權

omission 不作為

on-condition parts（飛机上）根据具体情況決定可否使用的部件

one-off program（賣主的對誰都一樣的）統一銷售計划

one-stop shopping一站式采購

one-way consumer truck rental business單程客戶載重汽車出租業務

operating expense事業費

operating leases經營租賃協議

operating leasing經營租賃

operational efficiency經營效率

OPIC(Oversea Private Insurance Corporation)海外私人保險公司

option to buy 購買任擇權

option to purchase購買任擇權

option to renewal續租任擇權

options期權

ordinary course常規過程

ordinary trusts普通信托

organizational documents机构文件

original collateral初始抵押品

original lease value租賃原值

originating lessor作為發起人的出租人

originator發起人

out-bound big-ticket leasing大宗出口租賃

outpatient clinic門診診所

outright purchase直接購買

outright sale直銷

outsourcing外包

overcollateralization超額提供抵押

overhaul檢修

owner trust所有者信托

owner 所有者

ownership interest所有權權益

ownership leases所有權租賃（對融資租賃實質的形容）

ownership retention所有權的保留