MRI(magnetic resonance imaging)核磁共振成象 multiple jurisdiction涉及多个司法管辖区的
multi-years lease commitment多年的租赁款项承付 municipal trade tax地方贸易税 named owner指名的所有权人 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 nondebt interest非债务利益 non-delivery未交付
nonexclusive remarketing firms综合性再处置公司 nonexistent不存在的 non-full-payout非全额支付
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nonlabeled program(卖主同出租人各归各的)销售计划 nonoperating leasing非经营租赁
non-ownership for balance sheet不在资产负债表上资本化 nonpossessory pledge非占有的抵押
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
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 offering and sale发售和出售
official tax depreciation tables官方（制订的）税收折旧表 off-lease equipment退租设备 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
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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 ownership所有权
英汉对照租赁相关用语词汇P
packaging包装 parameter参数 parent母公司 participants参与者
particular withholding tax特殊预提税 partnership合伙企业 partners合作伙伴
parts sale（再处置中的）部件出售 parts 部件
party identification对当事方的认定 passive investment trust被动投资信托 pass-through entity传递实体 pattern 模式 payee受款人
payment amount支付金额 payment due已到期应付款 payment of rentals租金支付 payors付款人
pay-through note定付 (证券)
peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透
per se corporations本质上的公司 percentage of sales销售额的百分比 perfection完善、保全
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performance业绩、履行 periodic rate of return 期回报率 peripheral（电脑的）外部设备
permanent funding activities长期资金融通方式 permanent funding vehicles长期性的融资工具 permission允许 permit执照
personal property leasing动产租赁 personal property tax动产税 personal resume个人简历 perspective（看问题的）角度
physical deterioration物理性能的退化 piercing the corporate veil捅破公司的面纱 place of taxation纳税地 placement放置
capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者 pledge资产抵押
polarization（将目标市场定位于某类规模客户的）极化 policy of insurance保险单
portfolio concentration组合（中的设备类型的）集中程度 portfolio(投资)组合 possession占有
potential conflict潜在冲突 potential impairment潜在减损
power by the hour leases按每月使用小时支付租金的租赁 power generation发电
power transmission（电、气、热的）能源传输 practitioner从业者
predetermined period事先确定了的期间 preestablished floor预先设定的底价 preface前言 prefund先行融资
prejudgment property recovery在法院裁决前先收回财产 prejudice损害 premium保费
pre-paid lease payments预付的租赁付款 present transfer即时转移 present values现值
preservation of exist bank line现有银行信贷额度的保留 presumption推论 pretax rate税前利率
preventive maintenance预防性保养 price/performance curve性能价格曲线
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prices indices价格指数
pricing quandary定价上的左右为难 pricing risk定价风险
pride of ownership对所有权的满足感 primary servicer主服务者 prime interest rate基本利率 principal office and place主营业地 principal本金 printer打印机
prior written consent预先的书面同意 prior written notice预先的书面通知 priorities优先权
private and public私人的或公共的 private carriers私人运送人 private international law国际私法
private placement（对）特定对象（直接）销售 private-label program（卖主同出租人联手的）销售计划 privatization私有化 probability概率
proceedings pending未决程序 proceeds进款
process nexus程序关系 product产品
profit generation利润产生 profitable operation可营利地运用 profit-making hospital营利性医院 program risk规划风险 project finance项目融资 project risk项目风险
projected performance所规划的业绩 promise承诺 pronouncement公告 property tax财产税
proportionate fraction成比例的部分 proprietary hospital业主医院 pros and cons有利有弊 prospectus章程 provisioning提取准备金 provisions条款 proxy代理
prudential norms relevant to leasing 涉及租赁的审慎性标准PTT(postal and communication entities)邮电部门 public control公有 public deficit财政赤字
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