FRM考试核心英语词汇（E-N）
最后修改：2020年5月 可使用Ctrl + F 键查找
E.
| early buyout | 提前买断 |
| early termination | 提前结束 |
| earnings before minority interest | 少数权益前收益 |
| earnings pattern | 收益模型 |
| Earnings | 业务收益 |
| EBO (early buyout) | 提前买断 |
| economic benefits | 经济利益 |
| economic climate | 经济气候 |
| economic life | 经济寿命 |
| economic ownership | 经济上的所有权 |
| education | 教育 |
| effective date | 生效日 |
| effective ownership | 有效的所有权 |
| effective waiver of defenses | （对）抗辩的有效放弃 |
| effectiveness | 有效性 |
| electronic mail | 电子邮件 |
| eligibility | 合格性 |
| embedded | 嵌入 |
| emerging lease markets | 新兴租赁市场 |
| employee benefit plans | 雇员福利计划 |
| enactment | 实施 |
| encumbrance | 留置权 |
| end-of-term consequences | 期末结果 |
| end-of-term process | 期末程序 |
| ends up | 倒闭 |
| Endorser | 背书人 |
| end-users | 最终用户 |
| enforceable | 强制性的 |
| enforcing remedies | 实施补救 |
| engine | 发动机 |
| enhanced equipment trust certificate | 增级的设备信托证书 |
| enter into force | 生效 |
| Entertainment | 交际费 |
| Enterprise | 企业 |
| entitlement | 权利资格 |
| Environmental Liability Act | （德国）环境责任法 |
| EPS(earning per share) | 每股收益率 |
| equalizing | 等量化 |
| equipment cost | 设备成本 |
| equipment defects | 设备瑕疵 |
| equipment identification | 设备认定 |
| equipment leasing industry | 设备租赁业 |
| equipment risk allocation and management | 设备风险的分担及管理 |
| Equipment Schedule | 设备清单 |
| Equipment | 设备 |
| equitable owner | 衡平法上的所有权人 |
| equity capital | 权益资本 |
| equity contribution | 权益出资 |
| equity in net loss of invests | 投资净损失中的权益 |
| equity insertion | 权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金） |
| equity investor | 权益投资人 |
| equity securities | 权益证券 |
| ERISA （ Employee Retirement Income and Security Act） | （美国）雇员退休收入及担保法 |
| escalation clauses | 自动调整条款 |
| essential use | 实质性使用 |
| estate | （房地产）产业 财产 |
| estimated remaining period | 估计的剩余期间 |
| estimated residual | 估计的余值 |
| estimates 估计 | 概算 |
| Estimated cost | 估计成本 |
| ETO(early termination option) | （对）提前结束（的）任择权 |
| evolution | 演变 |
| excess cash | 过剩现金 |
| excess deduction | 超额扣减 |
| exchange 交换 | 兑换 |
| Exchange loss | 兑换损失 |
| excise tax | 许可证税 |
| exclusive remarketing firms | （只处置某类设备的）专业性再处置公司 |
| executory cost | 执行成本 |
| exempt assets | 免税资产 |
| exempt entity | 免税机构 |
| exercisable | 可行使的 |
| exercise price | 行使（某项权利，例如购买任择权时的）价格 |
| exhaustion | 损耗 |
| Exhibit | （契约性文件的）附件 |
| EXIM bank | （美国）进出口银行 |
| expenditure | 开支 经费 |
| expertise | 专长 |
| Expense | 费用 |
| expiration of the initial lease term | 初始租赁期限的届满 |
| exposure to residual asset value | 所承担的资产残值风险 |
| express warranty | 明示的担保 |
| extended retention of possession | 对占有的延伸提留 |
| extension | 延期 |
| external reporting risk | 财务报告引起的外部风险 |
| ep | 讨论稿 |
| eoq | 经济订购批量 |
F.
| FAA(Federal Aviation Administration) | (美国)联邦航空署 |
| factoring company | 代理融通公司 |
| Factor | 代理商 |
| fair market value leases | 公允市值租赁（指租金按租赁市场的常见数额来确定） |
| fair market value transactions | 公允市值交易 |
| Face value | 票面价值 公平价值 |
| fair wear and tear | 合理磨损 |
| FASB(Federal Accounting Standards Board) 13 | （美国）财务会计标准委员会第13 号说明：租赁 |
| FASIT (financial asset securitization investment trust) | 金融资产证券化投资信托 |
| fatal illness | 绝症 |
| features | 装置 |
| federal income tax | 联邦所得税 |
| Federal Tax Court | （德国）联邦税务法庭 |
| federally guaranteed mortgage | 联邦保证抵押 |
| fee receivable | 应收费 |
| fee subordination | 附加费 |
| fee-based financing services | 以收费为基础的融资服备 |
| Felalease | 拉美租赁协会 |
| fiber optics | 光纤 |
| fiduciary responsibilities | 受托责任 |
| filing | 备案 |
| finance and other income | 财务及其它收入 |
| finance charges | 财务费用 |
| finance companies | 金融公司、财务公司 |
| finance lease laws | 融资租赁法律 |
| finance lease | 融资租赁协议 |
| financial assets | 金融资产 |
| financial bottom line | 财务底线 |
| financial components | 财务成份 |
| financial distortion | 财务失真 |
| financial institution | 金融机构 |
| financial instruments | 金融证书，金融工具 |
| financial leasing transaction | 融资租赁交易 |
| financial leasing | 融资租赁 |
| financial lessor | 融资出租人 |
| financial performance | 财务业绩 |
| financial ratios | 财务比率 |
| financial reality | 财务现实 |
| financial reporting risk | (因财务失真所导致的)财务报告风险 |
| financial statement appearance | 资产负债表的表现 |
| Financial statement | 财务报表 |
| Financial year | 财政年度 |
| financial terms | 融资条件 |
| financiers | 融资人 |
| financing source | 融资来源 |
| finding | 认定 |
| firm term | 确定的条款 |
| first amendment leases | 首期更改租赁协议 |
| five different frameworks | （作为租赁交易宏观环境的）五个不同的框架 |
| fixed investment trust | 固定投资信托 |
| fixed purchase option | 固定价格购买任择权 |
| fixed rate | 固定利率 |
| Fixed asset | 固定资产 |
| Fixed cost | 固定成本 |
| Fixed deposit | 定期存款 |
| Fixed expense | 固定费用 |
| fixed wire | 有线(通信) |
| fixture filing | 固定备案 |
| flexibility | 灵活性 |
| floating lease accrued interest receivable | 浮动租赁应计的应收利息 |
| fluctuation | 波动 |
| FMRV(fair market rental value) | 公允的租金市值 |
| foreclosure disposition | 扣押抵债处置 |
| foreclosure | 了结抵押（抵押权人按规定拍卖抵押物以受偿） |
| forklift | 叉车 |
| form report | 格式报告 |
| forward rate agreement | 远期利率协议 |
| forward start swaps | 远期掉期 |
| Foreman | 工头 |
| four criteria | （区别融资租赁和经营租赁的）四项标准 |
| fractional interest | 零散权益 |
| franchise | 特许权 专营权 |
| Freight | 运费 |
| Funds | 资金 |
| fraud | 欺诈 |
| free standing derivative instruments | 自力支撑的衍生工具 |
| from cradle to grave | 从摇篮到坟墓（指自始至终全程服务） |
| front-end payment | 前端支付 |
| FSL(full-service lease) | 全程服务租赁 |
| fuel use tax | 燃料使用税 |
| full commitment | 全额承诺 |
| full disclosure | 充分披露 |
| full-payout versus non-full-payout | 全额支付还是非全额支付 |
| full-payout | 全额支付 |
| full-service lease | 全套服务租赁 |
| fund appropriation | 拨款 |
| fund risk | 筹资风险 |
| funding resources | 筹资渠道 |
| funding risk | 筹资风险 |
| furnish | 供应 |
| Finished goods | 制成表 |
| Finished parts | 制成零件 |
| future cash flow | 未来的现金流 |
| future lease payment | 未来租赁付款 |
| fifo | 先进先出法 |
G.
| GAAP(generally accepted accounting principle) | 公认会计准则 |
| gains | 收益 |
| gear ratio | 资本充足率 |
| gearing | 资本充足率 |
| general intangible | 一般无形物 |
| General expense | 总务费用 |
| General ledger | 总分类账 |
| geographic distance | 地理上的距离 |
| German Insolvency Act | 德国破产法 |
| global leasing industry | 全球租赁业 |
| global survey | 全球调查 |
| globalization | 全球化 |
| goods | 货物 |
| Goods in transit | 在运货物 |
| goodwill | 商誉 |
| governmental agency | 政府（指定的）代理机 |
| Government bonds | 政府债券 |
| governmental body | 政府机构 |
| governmental fund | 政府基金 |
| governmental taking | 政府征用 |
| GPTD(gross profit tax deferral) | 毛利税递延 |
| grantor trust | 委托人信托 |
| grantors | 委托人 |
| grantor | 授予人 |
| growth rate | 增长率 |
| Gross profit | 毛利 |
| guaranteed residual value | 有担保的残值 |
| guarantee | 担保 保证 |
| Guarantor | 保证 |
H.
| hallmark | 印记 |
| hardware | 硬件 |
| harmonization | (在有着不同法规情况下的)协调 |
| headings | 标题 |
| health care merchant fund incorporation | 保健商融资公司 |
| health care receivables | 保健应收款 |
| health care services | 保健服务 |
| healthcare provider | 保健提供者 |
| heavy maintenance | 大修 |
| hedge against inflation | 抵御通涨 |
| hedge | 套期保值 |
| helicopters | 直升机 |
| hell-or high water clauses | 绝对责任条款 |
| high technology leasing | 高技术租赁 |
| hire purchase agreement | 租购协议 |
| hire purchase contracts | 租购合同 |
| hirer | 租入人 |
| holders | 持有人 |
| homogeneity | 同质性 |
| hospitalization | （到）医院治疗 |
| hours of use | （设备的）使用小时 |
| hurdle rate | 最低可接受费 |
I.
| IAS(International Accounting Standard) 17 | 国际会计准则 17 租赁 |
| IDC(initial direct costs) | 初始直接费用 |
| identification | 确认 |
| idle capacity | 闲置的能力 |
| Idle time | 停工时间 |
| IFC(International Finance Corporation) | 国际金融公司 |
| illness | 疾病 |
| illustration | 演示 |
| immaterial items | 非实质性事项 |
| immediately available fund | 立即可以得到的资金 |
| impairment of assets | 资产减损 |
| implementation | 执行 |
| implicit interest rate | 隐含利率 |
| implied acceptance | 默认接受 |
| Import duty | 进口税 |
| implied warranty or guarantee | 暗示的担保 |
| in-bound leases | 进口租赁 |
| inception of the lease | 租赁协议开始日 |
| income and expense recognition | 收入和支出的确认 |
| Income | 收入 |
| Income tax | 所得税 |
| Income from joint venture | 合营收益 |
| Income from sale of assets | 出售资产收入 |
| income statement | 损益表 |
| incremental borrowing rate of interest | 新增借款利率 |
| incurrance of an obligation | 义务的承担 |
| indebtedness | 欠款 |
| indemnification | 赔偿 |
| indemnify | 保护 |
| indenture trustee | 契约受托人 |
| independent director | 独立董事 |
| indexed rate | 指数利率（指跟着某个基准利率走的利率） |
| index | 指数 |
| Indirect cost | 间接成本 |
| Indirect expense | 间接费用 |
| Indirect labour | 间接人工 |
| indirect bank leasing | 间接的银行租赁 |
| indirect tax | 间接税 |
| individual lessees | 个人承租人 |
| industrialization | 工业化 |
| industry dynamics | 行业动向 |
| industry lingo | 行话（行业内的暗语） |
| Indorsement | 背书 |
| information | 信息 |
| infrastructure | 基础设施 |
| infringement | 侵权 |
| in-house expertise | （该公司）自有的专长 |
| initial accounting | 初始的会计处理 |
| initial case law | 初始判例法 |
| initial lease term | 初始的租期 |
| innovation | 创新 |
| in-place remarketing | 原地再处置 |
| input tax | 投入税 |
| insider transaction | 内部交易 |
| insolvency | 破产 |
| inspection findings | 检验结果 |
| inspection report | 检验报告 |
| inspection | 检验 |
| inspector | 检验员 |
| Installment | 分期付款 |
| institutional finance | 机构融资 |
| instrument | 工具、文据 |
| insurance carrier | 承保人 |
| insurance claims | 保险索赔 |
| insurance coverage | 保险类别 |
| insurance function | 保险功能 |
| insurance policy | 保险单 |
| intangible assets | 无形资产 |
| intangible benefit | 无形权益 |
| intellectual property right | 知识产权 |
| intelligence gathering | 情报收集 |
| intentional or grossly negligent act | 故意的或严重疏忽的作为 |
| interest and fee income | 利息和收费收入 |
| interest component of scheduled payments | 排定进度付款的利息部分 |
| interest rate spreads | 利差 |
| interest rate swaps | 利率掉期 |
| interim real estate financing | 不动产过渡性融资 |
| Interest | 利息 |
| Interest rate | 利率 |
| Interest received | 利息收入 |
| interim rent | 暂行租金（在租金首付日应付的租金） |
| intermediate twin-aisle | 中程双过道（指飞机） |
| internal preference | （所披露的信息严重扭曲时的）内部参考 |
| international financial leasing of equipment | 国际设备融资租赁 |
| international leasing community | 国际租赁界 |
| international registration requirement plan | （飞机的）国际登记计划要求 |
| internationalization | 国际化 |
| Internet | 互联网 |
| interperiod tax allocation | 各期之间的税收分配 |
| Inter office account | 内部往来 |
| Intrinsic value | 内在价值 |
| invasion | 侵犯 |
| inventory | 盘存、存货清册 |
| investment company | 投资公司 |
| investment grade credit rating | 投资等级信用评级 |
| investment return | 投资回报 |
| investors | 投资人 |
| invoice | 发票 |
| Inventory | 存货 |
| Investment | 投资 |
| Investment income | 投资收益 |
| Invoice | 发票 |
| Item | 项目 |
| IOSCO(International Organization of Securities Commissions) | 证券委员会国际组织 |
| IRC（Internal Revenue Code） | （美国）国内税收法 |
| irrevocable | 不可撤销的 |
| IRS(Internal Revenue Service) | (美国)国内税务局 |
| issue notes | 出立票据 |
| issuer | 发行人 |
| Insurance | 保险 |
| IT assets | 信息技术资产 |
| iasc | 国际会计准则委员会 |
| ifac | 国际会计师联合会 |
| irr | 内含报酬率 |
J.
| Job cost | 工程成本 |
| Joint venture | 短期合伙 |
| Journal | 日记账 |
| job qualification sheet | 职业资格证 |
| judge | 法官 |
| judgement | 裁决 |
| judicial arena | 司法场所 |
| judicially-assisted repossession | 司法协助重新占有 |
| junk bonds | 垃圾债券 |
| jurisdictions | 司法管辖区 |
| jit | 适时送达制 |
L.
| label | 标记 |
| landing gear | （飞机的）起落架 |
| landing | 着陆 |
| language | （合同中的）用语 |
| large ticket asset | 大额资产 |
| Labour | 人工 |
| Labour cost | 人工成本 |
| Land | 土地 |
| lease application | 租赁申请 |
| lease fee | 租赁费（对租金中所含收益部分的形容） |
| lease for movables | 动产租赁协议 |
| lease inception | 起租日 |
| lease intended as security | 担保意向租赁 |
| lease liabilities | 租赁负债 |
| lease lines of credit | 租赁信贷限额 |
| lease manager | 租赁协议管理人 |
| lease portfolio | 租赁协议组合 |
| lease registry | 租赁协议登记 |
| lease tax | 租赁税 |
| lease termination payment | （为）提前结束（租赁协议而作的）支付 |
| lease term | 租赁期限 |
| lease versus purchase | 租还是买 |
| leased assets | 租赁资产 |
| leased equipment | 租赁设备 |
| leased items | 租赁物件 |
| leased property | 租赁财产 |
| leasehold | 租赁、租借、租约 |
| lease-in/lease-out | （美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议 |
| lease-purchase financing | 租购融资 |
| leases | 租赁协议 |
| Leaseurope | 欧洲租赁协会 |
| leasing activities | 租赁业务 |
| leasing agreement | 租赁协议 |
| leasing arrangement | 租赁安排 |
| leasing company | 租赁公司 |
| leasing professionals | 租赁专业人员 |
| leasing regulation | 对租赁的管制 |
| leasing systems | （手工的或电脑的）租赁业务管理系统 |
| leasing's share of GDP | 租赁占国内生产总值的份额 |
| leasing | 租赁 |
| Ledger | 分类账 |
| legal arrangement | 法律安排 |
| legal consequences | 法律后果 |
| legal entity | 法人 |
| legal fees | 法律费 |
| legal form | 法律形式 |
| legal issue | 法律课题 |
| legal ownership | 法定所有权 |
| legal owner | 法定所有权人 |
| legal right | 法定权利 |
| legal risk | 法律风险 |
| legal status | 法律地位 |
| legal title | 法定所有权 |
| Legal expense | 律师费 |
| legal treatment | 法律处理 |
| legally empowered | 法律授权的 |
| Letter of credit | 信用状 |
| legitimate business purpose | 合法的营业目的 |
| lenders | 放款人 |
| lenient terms | 宽松条款 |
| lessee intent | 承租人的意向 |
| lessee | 承租人 |
| lessor's internal staff | 出租人的内部人员 |
| lessor | 出租人 |
| letter of credit | 信用证 |
| level of collateral | 抵押水平 |
| leverage borrowings | 杠杆借款 |
| leverage ratio | 资本充足率 |
| leveraged lease | 杠杆租赁 |
| levy | 扣押 |
| liabilities | 负债 |
| liberal depreciation rules | 自由折旧规则 |
| license | 特许 |
| licensing agreements | 许可证协议 |
| licensing of lease activity | 对租赁业务的许可 |
| lien date | 留置日 |
| lien | 留置权 |
| life-limited parts | （飞机上）限制其使用小时的部件 |
| limitation of liability | 责任限度 |
| limited ability | 有限能力 |
| limited liability company | 有限责任公司 |
| Limited company | 有限公司 |
| Limited liability | 有限负债 |
| Limited partnership | 有限合伙 |
| liquidated damage | 损失赔偿金 |
| liquidator | 清算人 |
| Liquidation | 清盘 |
| liquidity facility | 流动性融通 |
| liquidity support | 流动性支持 |
| liquidity | 现金支付能力 |
| litigation | 诉讼 |
| loans disguised as leases | 伪装成租赁的贷款 |
| loan-type financing | 贷款型融资 |
| loan | 贷款 借款 |
| lobby effort | 游说努力 |
| local law | 当地法律 |
| local statues | 当地法规 |
| local tax | 地方税 |
| location | 所在地 |
| lock box account | 锁箱账户 |
| lock box collection and sweep arrangement | （银行的）锁箱和自动转存安排 |
| locomotive | （铁路）机车 |
| long term rental contract | 长期出租合同 |
| Long term liability | 长期负债 |
| Loss | 损失 |
| Loss on exchange | 兑换损失 |
| loss containment | 亏损防堵 |
| loss ratio | 赔付率 |
| losses | 损失 |
| lost sales losses | 出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失 |
| lifo | 后进先出法 |
M.
| Machinery equipment | 机器设备 |
| MACRS depreciation | （美国的）加速成本回收的折旧 |
| maintain reserves | （飞机租赁中承租人承担的）保养准备金 |
| maintenance contract | 维修保养合同 |
| maintenance interval | （飞机发电机的）维修间隔期 |
| maintenance policies and procedures | 保养方针及程序 |
| make-whole premium | 凑整升水 |
| managerial reporting risk | （财务报告导致的）管理层报告的风险 |
| manipulation of accounting principles | 对会计准则的巧妙运用 |
| manufacturer subsidy | （来自）制造商（的）补贴 |
| Manufacturing expense | 制造费用 |
| Manufacturing cost | 制造成本 |
| marginal tax rate | 边际税率 |
| market friction | 市场摩擦 |
| market imperfection | 市场的不完善 |
| market participants | 市场参与者 |
| market penetration | 市场渗透率 |
| market rates of interest | 市场利率 |
| market share | 市场份额 |
| market size | 市场规模 |
| market stability | 市场稳定性 |
| marketplace | 市场环境 |
| Market price | 市价 |
| master lease illustration | 租赁协议正文 |
| master lease | 主租赁协议 |
| material facts | 重要事实 |
| Materials | 原村料 |
| Material requisition | 领料单 |
| maturity | 到期日 |
| Medical fee | 医药费 |
| means | 手段 |
| measurement criteria | 衡量标准 |
| mechanism | 机制 |
| Merchandise | 商品 |
| memory function | 备忘功能 |
| mercantile-type sale | 商业性销售 |
| merchantability | 适销性(经营租赁协议中的暗示保证) |
| merges | 合并 |
| merit review process | 事实真相检查程序 |
| middle-market leasing | 中级市场租赁 |
| MIGA（Multilateral Investment Guarantee Agency） | 多边投资担保署 |
| minimum capital | 最低资本 |
| minimum lease payments receivable | 应收最小租赁付款 |
| minimum lease terms | 最短租赁期限 |
| minimum rental rate | 最低租金费率 |
| mirror-in/mirror-out principle | （飞机返还时的维修状况同交付时）一模一样的原则 |
| mismatches | 不匹配 |
| Miscellaneous expense | 杂项费用 |
| mitigate | 缓解（风险） |
| mobility | 移动性 |
| model | 模式 |
| modem | “猫”（调制解调器） |
| modification | 更改 |
| monetary policy | 货币政策 |
| money-over-money lease | 钱到钱的租赁（租赁业内对融资租赁的俗称） |
| monitoring | 监控 |
| monoline insurer | 单一险种保险人 |
| monopolies | 垄断部门 |
| monopoly | 垄断 |
| month-to-month rentals | （期满但租赁物未退还时的）逐月收取的租金 |
| moratorium | 延缓履行 |
| Mortgage | 抵押 |
| Mortgagor | 抵押人 |
| Mortgagee | 承押人 |
| mortgage loan placement | 抵押贷款安排 |
| motor carrier fee | 机动车费 |
| Movable property | 动产 |
| MPD(maintenance planning document) | 维修计划书 |
| 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 |
N.
| 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 amount | 净额 |
| Net asset | 资产净额 |
| Net income | 净收入 |
| Net loss | 净亏损 |
| Net profit | 纯利 |
| 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 |
| Notes | 票据 |
| Notes payable | 应付票据 |
| Notes receivable | 应收票据 |
| notice of termination | 终止（租赁的）通知 |
| number of lease payments | 租赁付款次数 |
| npv | 净现值 |
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