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
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
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

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
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
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
public deposit公众存款
public distribution公开配售
public hearing公开听证
public limited companies(在多数的大陆法系国家或地区内的)公共有限公司
public offering公开发售
public works市政工程
publications出版物
public-held companies公众持股（上市）公司
published rental rate公布的租金费率
purchase money security interest定金担保利益
put option留置选择权