narrative report陈述式报告

narrow-body aircraft窄机身飞机

nascent幼稚的

national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司

nationality国籍

NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议

negligence 过失

nenrenewal penalties期末若不留购或不续租时的罚金

net cash investment outstanding 净现金出资余额

net collectible value可回收净额

net earnings净收益

net financed assets已融资资产净额

net gain on sale of financing transactions融资交易出售的净利得

net investment outstanding净出资余额

net lease净租赁（指不附带任何技术服务的租赁）

net margin净收益

net of deferred taxes递延所得税后净额

net taxable income净应税收入

net value净值

net worth tax净财富税

network connection device网络联接器件

networks网络

new product family新产品系列

niche market可填补空缺的市场

noise 噪声

nominal price 名义价格

nominal purchase option名义价格购买任择权

non-accrual status不应计的状态

non-appropriation不得挪用

non-cancellable lease不可撤销的租赁协议

non-conforming equipment不合格设备

non-contracting states非缔约国

non-delivery未交付

non-full-payout非全额支付

non-ownership for balance sheet不在资产负债表上资本化

non-recourse sale of lease receivable对租赁应收款的无追索出售

non-substitution clause不得替代条款

nondebt interest非债务利益

nonexclusive remarketing firms综合性再处置公司

nonexistent不存在的

nonlabeled program(卖主同出租人各归各的)销售计划

nonoperating leasing非经营租赁

nonpossessory pledge非占有的抵押

nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧)

normal depreciable life正常可折旧寿命

normal lease常规租赁

normal terminations正常结束

notarization公证人的公证

notary system公证制度

notes secured by equipment设备抵押票据

notice of termination终止（租赁的）通知

number of lease payments租赁付款次数

objection拒绝

obligations债务

obligopolies受权专营部门

obligor债务人

obsolescence陈旧

occasional sales exemption偶然销售豁免

OEC(original equipment cost)设备原值

off balance sheet financing表外融资

off-balance sheet securitizations资产负债表外证券化

off-lease equipment退租设备

offering and sale发售和出售

official tax depreciation tables官方（制订的）税收折旧表

offsetting claims抵销请求权

omission 不作为

on-condition parts（飞机上）根据具体情况决定可否使用的部件

one-off program（卖主的对谁都一样的）统一销售计划

one-stop shopping一站式采购

one-way consumer truck rental business单程客户载重汽车出租业务

operating expense事业费

operating leases经营租赁协议

operating leasing经营租赁

operational efficiency经营效率

OPIC(Oversea Private Insurance Corporation)海外私人保险公司

option to buy 购买任择权

option to purchase购买任择权

option to renewal续租任择权

options期权

ordinary course常规过程

ordinary trusts普通信托

organizational documents机构文件

original collateral初始抵押品

original lease value租赁原值

originating lessor作为发起人的出租人

originator发起人

out-bound big-ticket leasing大宗出口租赁

outpatient clinic门诊诊所

outright purchase直接购买

outright sale直销

outsourcing外包

overcollateralization超额提供抵押

overhaul检修

owner trust所有者信托

owner 所有者

ownership interest所有权权益

ownership leases所有权租赁（对融资租赁实质的形容）

ownership retention所有权的保留