【正文】 n sheet職業(yè)資格證judge法官judgement裁決judicial arena司法場所judiciallyassisted repossession司法協(xié)助重新占有junk bonds垃圾債券jurisdictions司法管轄區(qū)label標(biāo)記landing gear（飛機的）起落架landing著陸language（合同中的）用語large ticket asset大額資產(chǎn)lease application租賃申請lease fee租賃費（對租金中所含收益部分的形容）lease for movables動產(chǎn)租賃協(xié)議lease inception起租日lease intended as security擔(dān)保意向租賃lease liabilities租賃負債lease lines of credit租賃信貸限額lease manager租賃協(xié)議管理人lease portfolio租賃協(xié)議組合lease registry租賃協(xié)議登記lease tax租賃稅lease termination payment（為）提前結(jié)束（租賃協(xié)議而作的）支付lease term租賃期限lease versus purchase租還是買leased assets租賃資產(chǎn)leased equipment 租賃設(shè)備leased items租賃物件leased property租賃財產(chǎn)leasehold租賃、租借leasein/leaseout（美國特有的為享受稅收待遇而在美國企業(yè)同外國企業(yè)之間訂立的）租入租出租賃協(xié)議leasepurchase financing租購融資leases租賃協(xié)議Leaseurope歐洲租賃協(xié)會leasing activities租賃業(yè)務(wù)leasing agreement租賃協(xié)議leasing arrangement租賃安排leasing pany租賃公司leasing professionals租賃專業(yè)人員leasing regulation對租賃的管制leasing systems（手工的或電腦的）租賃業(yè)務(wù)管理系統(tǒng)leasing39。s internal staff出租人的內(nèi)部人員lessor出租人letter of credit信用證level of collateral抵押水平leverage borrowings杠桿借款leverage ratio資本充足率leveraged lease杠桿租賃levy扣押liabilities負債liberal depreciation rules自由折舊規(guī)則license特許licensing agreements許可證協(xié)議licensing of lease activity對租賃業(yè)務(wù)的許可lien date留置日lien留置權(quán)l(xiāng)ifelimited parts（飛機上）限制其使用小時的部件limitation of liability責(zé)任限度limited ability有限能力limited liability pany有限責(zé)任公司liquidated damage損失賠償金liquidator 清算人liquidity facility流動性融通liquidity support流動性支持liquidity現(xiàn)金支付能力litigation訴訟loans disguised as leases偽裝成租賃的貸款loantype financing貸款型融資loan貸款lobby effort游說努力local law當(dāng)?shù)胤蒷ocal statues當(dāng)?shù)胤ㄒ?guī)local tax地方稅location所在地lock box account鎖箱賬戶lock box collection and sweep arrangement（銀行的）鎖箱和自動轉(zhuǎn)存安排lootive（鐵路）機車long term rental contract長期出租合同loss containment虧損防堵loss ratio賠付率losses損失lost sales losses出租人為了再處置收回的租賃物而失去出租新的租賃物的機會所帶來的損失MACRS depreciation（美國的）加速成本回收的折舊maintain reserves（飛機租賃中承租人承擔(dān)的）保養(yǎng)準(zhǔn)備金maintenance contract維修保養(yǎng)合同maintenance interval（飛機發(fā)電機的）維修間隔期maintenance policies and procedures保養(yǎng)方針及程序makewhole premium湊整升水managerial reporting risk（財務(wù)報告導(dǎo)致的）管理層報告的風(fēng)險manipulation of accounting principles對會計準(zhǔn)則的巧妙運用manufacturer subsidy（來自）制造商（的）補貼marginal tax rate邊際稅率market friction市場摩擦market imperfection市場的不完善market participants市場參與者market penetration市場滲透率market rates of interest市場利率market share市場份額market size市場規(guī)模market stability市場穩(wěn)定性marketplace市場環(huán)境master lease illustration租賃協(xié)議正文master lease主租賃協(xié)議material facts重要事實maturity到期日means手段measurement criteria衡量標(biāo)準(zhǔn)mechanism機制memory function備忘功能mercantiletype sale商業(yè)性銷售merchantability適銷性(經(jīng)營租賃協(xié)議中的暗示保證)merges合并merit review process事實真相檢查程序middlemarket leasing中級市場租賃MIGA（Multilateral Investment Guarantee Agency）多邊投資擔(dān)保署minimum capital最低資本minimum lease payments receivable應(yīng)收最小租賃付款minimum lease terms最短租賃期限minimum rental rate最低租金費率mirrorin/mirrorout principle（飛機返還時的維修狀況同交付時）一模一樣的原則mismatches不匹配mitigate緩解（風(fēng)險）mobility移動性model模式modem貓（調(diào)制解調(diào)器）modification 更改monetary policy貨幣政策moneyovermoney lease錢到錢的租賃（租賃業(yè)內(nèi)對融資租賃的俗稱）monitoring監(jiān)控monoline insurer單一險種保險人monopolies壟斷部門monopoly壟斷monthtomonth rentals（期滿但租賃物未退還時的）逐月收取的租金moratorium延緩履行mortgage loan placement抵押貸款安排motor carrier fee機動車費MPD(maintenance planning document)維修計劃書MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多個司法管轄區(qū)的multiyears lease mitment多年的租賃款項承付municipal trade tax地方貿(mào)易稅named owner指名的所有權(quán)人narrative report陳述式報告narrowbody aircraft窄機身飛機nascent幼稚的national independent fullservice leasing rental firms全國性的獨立全面服務(wù)租賃出租公司nationality國籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美國）統(tǒng)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(xù)租時的罰金net cash investment outstanding 凈現(xiàn)金出資余額net collectible value可回收凈額net earnings凈收益net financed assets已融資資產(chǎn)凈額net gain on sale of financing transactions融資交易出售的凈利得net investment outstanding凈出資余額net lease凈租賃（指不附帶任何技術(shù)服務(wù)的租賃）net margin凈收益net of deferred taxes遞延所得稅后凈額net taxable ine凈應(yīng)稅收入net value凈值net worth tax凈財富稅network connection device網(wǎng)絡(luò)聯(lián)接器件networks網(wǎng)絡(luò)new product family新產(chǎn)品系列niche market可填補空缺的市場noise 噪聲nominal price 名義價格nominal purchase option名義價格購買任擇權(quán)nonaccrual status不應(yīng)計的狀態(tài)nonappropriation不得挪用noncancellable lease不可撤銷的租賃協(xié)議nonconforming equipment不合格設(shè)備noncontracting states非締約國nondebt interest非債務(wù)利益nondelivery未交付nonexclusive remarketing firms綜合性再處置公司nonexistent不存在的nonfullpayout非全額支付nonlabeled program(賣主同出租人各歸各的)銷售計劃nonoperating leasing非經(jīng)營租賃nonownership for balance sheet不在資產(chǎn)負債表上資本化nonpossessory pledge非占有的抵押nonrecourse sale of lease receivable對租賃應(yīng)收款的無追索出售nonsubstitution clause不得替代條款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(quán)人，可對租賃資產(chǎn)計提折舊)normal depreciable life正?？烧叟f壽命normal lease常規(guī)租賃normal terminations正常結(jié)束notarization公證人的公證notary system公證制度notes secured by equipment設(shè)備抵押票據(jù)notice of termination終止（租賃的）通知number of lease payments租賃付款次數(shù)objection拒絕obligations債務(wù)obligopolies受權(quán)專營部門obligor債務(wù)人obsolescence陳舊occasional sales exemption偶然銷售豁免OEC(original equipment cost)設(shè)備原值off balance sheet financing表外融資offbalance sheet securitizations資產(chǎn)負債表外證券化offering and sale發(fā)售和出售official tax depreciation tables官方（制訂的）稅收折舊表offlease equipment退租設(shè)備offsetting claims抵銷請求權(quán)omission 不作為oncondition parts（飛機上）根據(jù)具體情況決定可否使用的部件oneoff program（賣主的對誰都一樣的）統(tǒng)一銷售計劃onestop shopping一站式采購oneway consumer truck rental business單程客戶載重汽車出租業(yè)務(wù)operating expense事業(yè)費operating leases經(jīng)營租賃協(xié)議operating leasing經(jīng)營租賃operational efficiency經(jīng)營效率OPIC(Oversea Private Insurance Corporation)海外私人保險公司option to buy 購買任擇權(quán)option to purchase購買任擇權(quán)option to renewal續(xù)租任擇權(quán)options期權(quán)ordinary course常規(guī)過程ordinary trusts普通信托organizational documents機構(gòu)文件original collateral初始抵押品original lease value租賃