FRM考試核心英語詞匯（E-N）
最后修改：2020年5月 可使用Ctrl + F 鍵查找
E.
| early buyout | 提前買斷 |
| early termination | 提前結束 |
| earnings before minority interest | 少數權益前收益 |
| earnings pattern | 收益模型 |
| Earnings | 業務收益 |
| EBO (early buyout) | 提前買斷 |
| economic benefits | 經濟利益 |
| economic climate | 經濟氣候 |
| economic life | 經濟壽命 |
| economic ownership | 經濟上的所有權 |
| education | 教育 |
| effective date | 生效日 |
| effective ownership | 有效的所有權 |
| effective waiver of defenses | （對）抗辯的有效放棄 |
| effectiveness | 有效性 |
| electronic mail | 電子郵件 |
| eligibility | 合格性 |
| embedded | 嵌入 |
| emerging lease markets | 新興租賃市場 |
| employee benefit plans | 雇員福利計劃 |
| enactment | 實施 |
| encumbrance | 留置權 |
| end-of-term consequences | 期末結果 |
| end-of-term process | 期末程序 |
| ends up | 倒閉 |
| Endorser | 背書人 |
| end-users | 最終用戶 |
| enforceable | 強制性的 |
| enforcing remedies | 實施補救 |
| engine | 發動機 |
| enhanced equipment trust certificate | 增級的設備信托證書 |
| enter into force | 生效 |
| Entertainment | 交際費 |
| Enterprise | 企業 |
| entitlement | 權利資格 |
| Environmental Liability Act | （德國）環境責任法 |
| EPS(earning per share) | 每股收益率 |
| equalizing | 等量化 |
| equipment cost | 設備成本 |
| equipment defects | 設備瑕疵 |
| equipment identification | 設備認定 |
| equipment leasing industry | 設備租賃業 |
| equipment risk allocation and management | 設備風險的分擔及管理 |
| Equipment Schedule | 設備清單 |
| Equipment | 設備 |
| equitable owner | 衡平法上的所有權人 |
| equity capital | 權益資本 |
| equity contribution | 權益出資 |
| equity in net loss of invests | 投資凈損失中的權益 |
| equity insertion | 權益嵌入（指經營租賃的出租人在購置用于租賃的貨物時要更多地依賴其自有資金） |
| equity investor | 權益投資人 |
| equity securities | 權益證券 |
| ERISA （ Employee Retirement Income and Security Act） | （美國）雇員退休收入及擔保法 |
| escalation clauses | 自動調整條款 |
| essential use | 實質性使用 |
| estate | （房地產）產業 財產 |
| estimated remaining period | 估計的剩余期間 |
| estimated residual | 估計的余值 |
| estimates 估計 | 概算 |
| Estimated cost | 估計成本 |
| ETO(early termination option) | （對）提前結束（的）任擇權 |
| evolution | 演變 |
| excess cash | 過剩現金 |
| excess deduction | 超額扣減 |
| exchange 交換 | 兌換 |
| Exchange loss | 兌換損失 |
| excise tax | 許可證稅 |
| exclusive remarketing firms | （只處置某類設備的）專業性再處置公司 |
| executory cost | 執行成本 |
| exempt assets | 免稅資產 |
| exempt entity | 免稅機構 |
| exercisable | 可行使的 |
| exercise price | 行使（某項權利，例如購買任擇權時的）價格 |
| exhaustion | 損耗 |
| Exhibit | （契約性文件的）附件 |
| EXIM bank | （美國）進出口銀行 |
| expenditure | 開支 經費 |
| expertise | 專長 |
| Expense | 費用 |
| expiration of the initial lease term | 初始租賃期限的屆滿 |
| exposure to residual asset value | 所承擔的資產殘值風險 |
| express warranty | 明示的擔保 |
| extended retention of possession | 對占有的延伸提留 |
| extension | 延期 |
| external reporting risk | 財務報告引起的外部風險 |
| ep | 討論稿 |
| eoq | 經濟訂購批量 |
F.
| FAA(Federal Aviation Administration) | (美國)聯邦航空署 |
| factoring company | 代理融通公司 |
| Factor | 代理商 |
| fair market value leases | 公允市值租賃（指租金按租賃市場的常見數額來確定） |
| fair market value transactions | 公允市值交易 |
| Face value | 票面價值 公平價值 |
| fair wear and tear | 合理磨損 |
| FASB(Federal Accounting Standards Board) 13 | （美國）財務會計標準委員會第13 號說明：租賃 |
| FASIT (financial asset securitization investment trust) | 金融資產證券化投資信托 |
| fatal illness | 絕癥 |
| features | 裝置 |
| federal income tax | 聯邦所得稅 |
| Federal Tax Court | （德國）聯邦稅務法庭 |
| federally guaranteed mortgage | 聯邦保證抵押 |
| fee receivable | 應收費 |
| fee subordination | 附加費 |
| fee-based financing services | 以收費為基礎的融資服備 |
| Felalease | 拉美租賃協會 |
| fiber optics | 光纖 |
| fiduciary responsibilities | 受托責任 |
| filing | 備案 |
| finance and other income | 財務及其它收入 |
| finance charges | 財務費用 |
| finance companies | 金融公司、財務公司 |
| finance lease laws | 融資租賃法律 |
| finance lease | 融資租賃協議 |
| financial assets | 金融資產 |
| financial bottom line | 財務底線 |
| financial components | 財務成份 |
| financial distortion | 財務失真 |
| financial institution | 金融機構 |
| financial instruments | 金融證書，金融工具 |
| financial leasing transaction | 融資租賃交易 |
| financial leasing | 融資租賃 |
| financial lessor | 融資出租人 |
| financial performance | 財務業績 |
| financial ratios | 財務比率 |
| financial reality | 財務現實 |
| financial reporting risk | (因財務失真所導致的)財務報告風險 |
| financial statement appearance | 資產負債表的表現 |
| Financial statement | 財務報表 |
| Financial year | 財政年度 |
| financial terms | 融資條件 |
| financiers | 融資人 |
| financing source | 融資來源 |
| finding | 認定 |
| firm term | 確定的條款 |
| first amendment leases | 首期更改租賃協議 |
| five different frameworks | （作為租賃交易宏觀環境的）五個不同的框架 |
| fixed investment trust | 固定投資信托 |
| fixed purchase option | 固定價格購買任擇權 |
| fixed rate | 固定利率 |
| Fixed asset | 固定資產 |
| Fixed cost | 固定成本 |
| Fixed deposit | 定期存款 |
| Fixed expense | 固定費用 |
| fixed wire | 有線(通信) |
| fixture filing | 固定備案 |
| flexibility | 靈活性 |
| floating lease accrued interest receivable | 浮動租賃應計的應收利息 |
| fluctuation | 波動 |
| FMRV(fair market rental value) | 公允的租金市值 |
| foreclosure disposition | 扣押抵債處置 |
| foreclosure | 了結抵押（抵押權人按規定拍賣抵押物以受償） |
| forklift | 叉車 |
| form report | 格式報告 |
| forward rate agreement | 遠期利率協議 |
| forward start swaps | 遠期掉期 |
| Foreman | 工頭 |
| four criteria | （區別融資租賃和經營租賃的）四項標準 |
| fractional interest | 零散權益 |
| franchise | 特許權 專營權 |
| Freight | 運費 |
| Funds | 資金 |
| fraud | 欺詐 |
| free standing derivative instruments | 自力支撐的衍生工具 |
| from cradle to grave | 從搖籃到墳墓（指自始至終全程服務） |
| front-end payment | 前端支付 |
| FSL(full-service lease) | 全程服務租賃 |
| fuel use tax | 燃料使用稅 |
| full commitment | 全額承諾 |
| full disclosure | 充分披露 |
| full-payout versus non-full-payout | 全額支付還是非全額支付 |
| full-payout | 全額支付 |
| full-service lease | 全套服務租賃 |
| fund appropriation | 撥款 |
| fund risk | 籌資風險 |
| funding resources | 籌資渠道 |
| funding risk | 籌資風險 |
| furnish | 供應 |
| Finished goods | 制成表 |
| Finished parts | 制成零件 |
| future cash flow | 未來的現金流 |
| future lease payment | 未來租賃付款 |
| fifo | 先進先出法 |
G.
| GAAP(generally accepted accounting principle) | 公認會計準則 |
| gains | 收益 |
| gear ratio | 資本充足率 |
| gearing | 資本充足率 |
| general intangible | 一般無形物 |
| General expense | 總務費用 |
| General ledger | 總分類賬 |
| geographic distance | 地理上的距離 |
| German Insolvency Act | 德國破產法 |
| global leasing industry | 全球租賃業 |
| global survey | 全球調查 |
| globalization | 全球化 |
| goods | 貨物 |
| Goods in transit | 在運貨物 |
| goodwill | 商譽 |
| governmental agency | 政府（指定的）代理機 |
| Government bonds | 政府債券 |
| governmental body | 政府機構 |
| governmental fund | 政府基金 |
| governmental taking | 政府征用 |
| GPTD(gross profit tax deferral) | 毛利稅遞延 |
| grantor trust | 委托人信托 |
| grantors | 委托人 |
| grantor | 授予人 |
| growth rate | 增長率 |
| Gross profit | 毛利 |
| guaranteed residual value | 有擔保的殘值 |
| guarantee | 擔保 保證 |
| Guarantor | 保證 |
H.
| hallmark | 印記 |
| hardware | 硬件 |
| harmonization | (在有著不同法規情況下的)協調 |
| headings | 標題 |
| health care merchant fund incorporation | 保健商融資公司 |
| health care receivables | 保健應收款 |
| health care services | 保健服務 |
| healthcare provider | 保健提供者 |
| heavy maintenance | 大修 |
| hedge against inflation | 抵御通漲 |
| hedge | 套期保值 |
| helicopters | 直升機 |
| hell-or high water clauses | 絕對責任條款 |
| high technology leasing | 高技術租賃 |
| hire purchase agreement | 租購協議 |
| hire purchase contracts | 租購合同 |
| hirer | 租入人 |
| holders | 持有人 |
| homogeneity | 同質性 |
| hospitalization | （到）醫院治療 |
| hours of use | （設備的）使用小時 |
| hurdle rate | 最低可接受費 |
I.
| IAS(International Accounting Standard) 17 | 國際會計準則 17 租賃 |
| IDC(initial direct costs) | 初始直接費用 |
| identification | 確認 |
| idle capacity | 閑置的能力 |
| Idle time | 停工時間 |
| IFC(International Finance Corporation) | 國際金融公司 |
| illness | 疾病 |
| illustration | 演示 |
| immaterial items | 非實質性事項 |
| immediately available fund | 立即可以得到的資金 |
| impairment of assets | 資產減損 |
| implementation | 執行 |
| implicit interest rate | 隱含利率 |
| implied acceptance | 默認接受 |
| Import duty | 進口稅 |
| implied warranty or guarantee | 暗示的擔保 |
| in-bound leases | 進口租賃 |
| inception of the lease | 租賃協議開始日 |
| income and expense recognition | 收入和支出的確認 |
| Income | 收入 |
| Income tax | 所得稅 |
| Income from joint venture | 合營收益 |
| Income from sale of assets | 出售資產收入 |
| income statement | 損益表 |
| incremental borrowing rate of interest | 新增借款利率 |
| incurrance of an obligation | 義務的承擔 |
| indebtedness | 欠款 |
| indemnification | 賠償 |
| indemnify | 保護 |
| indenture trustee | 契約受托人 |
| independent director | 獨立董事 |
| indexed rate | 指數利率（指跟著某個基準利率走的利率） |
| index | 指數 |
| Indirect cost | 間接成本 |
| Indirect expense | 間接費用 |
| Indirect labour | 間接人工 |
| indirect bank leasing | 間接的銀行租賃 |
| indirect tax | 間接稅 |
| individual lessees | 個人承租人 |
| industrialization | 工業化 |
| industry dynamics | 行業動向 |
| industry lingo | 行話（行業內的暗語） |
| Indorsement | 背書 |
| information | 信息 |
| infrastructure | 基礎設施 |
| infringement | 侵權 |
| in-house expertise | （該公司）自有的專長 |
| initial accounting | 初始的會計處理 |
| initial case law | 初始判例法 |
| initial lease term | 初始的租期 |
| innovation | 創新 |
| in-place remarketing | 原地再處置 |
| input tax | 投入稅 |
| insider transaction | 內部交易 |
| insolvency | 破產 |
| inspection findings | 檢驗結果 |
| inspection report | 檢驗報告 |
| inspection | 檢驗 |
| inspector | 檢驗員 |
| Installment | 分期付款 |
| institutional finance | 機構融資 |
| instrument | 工具、文據 |
| insurance carrier | 承保人 |
| insurance claims | 保險索賠 |
| insurance coverage | 保險類別 |
| insurance function | 保險功能 |
| insurance policy | 保險單 |
| intangible assets | 無形資產 |
| intangible benefit | 無形權益 |
| intellectual property right | 知識產權 |
| intelligence gathering | 情報收集 |
| intentional or grossly negligent act | 故意的或嚴重疏忽的作為 |
| interest and fee income | 利息和收費收入 |
| interest component of scheduled payments | 排定進度付款的利息部分 |
| interest rate spreads | 利差 |
| interest rate swaps | 利率掉期 |
| interim real estate financing | 不動產過渡性融資 |
| Interest | 利息 |
| Interest rate | 利率 |
| Interest received | 利息收入 |
| interim rent | 暫行租金（在租金首付日應付的租金） |
| intermediate twin-aisle | 中程雙過道（指飛機） |
| internal preference | （所披露的信息嚴重扭曲時的）內部參考 |
| international financial leasing of equipment | 國際設備融資租賃 |
| international leasing community | 國際租賃界 |
| international registration requirement plan | （飛機的）國際登記計劃要求 |
| internationalization | 國際化 |
| Internet | 互聯網 |
| interperiod tax allocation | 各期之間的稅收分配 |
| Inter office account | 內部往來 |
| Intrinsic value | 內在價值 |
| invasion | 侵犯 |
| inventory | 盤存、存貨清冊 |
| investment company | 投資公司 |
| investment grade credit rating | 投資等級信用評級 |
| investment return | 投資回報 |
| investors | 投資人 |
| invoice | 發票 |
| Inventory | 存貨 |
| Investment | 投資 |
| Investment income | 投資收益 |
| Invoice | 發票 |
| Item | 項目 |
| IOSCO(International Organization of Securities Commissions) | 證券委員會國際組織 |
| IRC（Internal Revenue Code） | （美國）國內稅收法 |
| irrevocable | 不可撤銷的 |
| IRS(Internal Revenue Service) | (美國)國內稅務局 |
| issue notes | 出立票據 |
| issuer | 發行人 |
| Insurance | 保險 |
| IT assets | 信息技術資產 |
| iasc | 國際會計準則委員會 |
| ifac | 國際會計師聯合會 |
| irr | 內含報酬率 |
J.
| Job cost | 工程成本 |
| Joint venture | 短期合伙 |
| Journal | 日記賬 |
| job qualification sheet | 職業資格證 |
| judge | 法官 |
| judgement | 裁決 |
| judicial arena | 司法場所 |
| judicially-assisted repossession | 司法協助重新占有 |
| junk bonds | 垃圾債券 |
| jurisdictions | 司法管轄區 |
| jit | 適時送達制 |
L.
| label | 標記 |
| 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 |
| Labour | 人工 |
| Labour cost | 人工成本 |
| Land | 土地 |
| 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 | 動產租賃協議 |
| lease inception | 起租日 |
| lease intended as security | 擔保意向租賃 |
| lease liabilities | 租賃負債 |
| lease lines of credit | 租賃信貸限額 |
| lease manager | 租賃協議管理人 |
| lease portfolio | 租賃協議組合 |
| lease registry | 租賃協議登記 |
| lease tax | 租賃稅 |
| lease termination payment | （為）提前結束（租賃協議而作的）支付 |
| lease term | 租賃期限 |
| lease versus purchase | 租還是買 |
| leased assets | 租賃資產 |
| leased equipment | 租賃設備 |
| leased items | 租賃物件 |
| leased property | 租賃財產 |
| leasehold | 租賃、租借、租約 |
| lease-in/lease-out | （美國特有的為享受稅收待遇而在美國企業同外國企業之間訂立的）租入租出租賃協議 |
| lease-purchase financing | 租購融資 |
| leases | 租賃協議 |
| Leaseurope | 歐洲租賃協會 |
| leasing activities | 租賃業務 |
| leasing agreement | 租賃協議 |
| leasing arrangement | 租賃安排 |
| leasing company | 租賃公司 |
| leasing professionals | 租賃專業人員 |
| leasing regulation | 對租賃的管制 |
| leasing systems | （手工的或電腦的）租賃業務管理系統 |
| leasing's share of GDP | 租賃占國內生產總值的份額 |
| leasing | 租賃 |
| Ledger | 分類賬 |
| legal arrangement | 法律安排 |
| legal consequences | 法律后果 |
| legal entity | 法人 |
| legal fees | 法律費 |
| legal form | 法律形式 |
| legal issue | 法律課題 |
| legal ownership | 法定所有權 |
| legal owner | 法定所有權人 |
| legal right | 法定權利 |
| legal risk | 法律風險 |
| legal status | 法律地位 |
| legal title | 法定所有權 |
| Legal expense | 律師費 |
| legal treatment | 法律處理 |
| legally empowered | 法律授權的 |
| Letter of credit | 信用狀 |
| legitimate business purpose | 合法的營業目的 |
| lenders | 放款人 |
| lenient terms | 寬松條款 |
| lessee intent | 承租人的意向 |
| lessee | 承租人 |
| lessor's internal staff | 出租人的內部人員 |
| 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 | 自由折舊規則 |
| license | 特許 |
| licensing agreements | 許可證協議 |
| licensing of lease activity | 對租賃業務的許可 |
| lien date | 留置日 |
| lien | 留置權 |
| life-limited parts | （飛機上）限制其使用小時的部件 |
| limitation of liability | 責任限度 |
| limited ability | 有限能力 |
| limited liability company | 有限責任公司 |
| Limited company | 有限公司 |
| Limited liability | 有限負債 |
| Limited partnership | 有限合伙 |
| liquidated damage | 損失賠償金 |
| liquidator | 清算人 |
| Liquidation | 清盤 |
| liquidity facility | 流動性融通 |
| liquidity support | 流動性支持 |
| liquidity | 現金支付能力 |
| litigation | 訴訟 |
| loans disguised as leases | 偽裝成租賃的貸款 |
| loan-type financing | 貸款型融資 |
| loan | 貸款 借款 |
| lobby effort | 游說努力 |
| local law | 當地法律 |
| local statues | 當地法規 |
| 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）鎖箱和自動轉存安排 |
| locomotive | （鐵路）機車 |
| long term rental contract | 長期出租合同 |
| Long term liability | 長期負債 |
| Loss | 損失 |
| Loss on exchange | 兌換損失 |
| 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 |
| lifo | 后進先出法 |
M.
| Machinery equipment | 機器設備 |
| 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的）保養準備金 |
| maintenance contract | 維修保養合同 |
| maintenance interval | （飛機發電機的）維修間隔期 |
| maintenance policies and procedures | 保養方針及程序 |
| make-whole premium | 湊整升水 |
| managerial reporting risk | （財務報告導致的）管理層報告的風險 |
| manipulation of accounting principles | 對會計準則的巧妙運用 |
| manufacturer subsidy | （來自）制造商（的）補貼 |
| Manufacturing expense | 制造費用 |
| Manufacturing cost | 制造成本 |
| 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 | 市場規模 |
| market stability | 市場穩定性 |
| marketplace | 市場環境 |
| Market price | 市價 |
| master lease illustration | 租賃協議正文 |
| master lease | 主租賃協議 |
| material facts | 重要事實 |
| Materials | 原村料 |
| Material requisition | 領料單 |
| maturity | 到期日 |
| Medical fee | 醫藥費 |
| means | 手段 |
| measurement criteria | 衡量標準 |
| mechanism | 機制 |
| Merchandise | 商品 |
| memory function | 備忘功能 |
| mercantile-type sale | 商業性銷售 |
| merchantability | 適銷性(經營租賃協議中的暗示保證) |
| merges | 合并 |
| merit review process | 事實真相檢查程序 |
| middle-market leasing | 中級市場租賃 |
| MIGA（Multilateral Investment Guarantee Agency） | 多邊投資擔保署 |
| minimum capital | 最低資本 |
| minimum lease payments receivable | 應收最小租賃付款 |
| minimum lease terms | 最短租賃期限 |
| minimum rental rate | 最低租金費率 |
| mirror-in/mirror-out 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 |
| Miscellaneous expense | 雜項費用 |
| mitigate | 緩解（風險） |
| mobility | 移動性 |
| model | 模式 |
| modem | “貓”（調制解調器） |
| modification | 更改 |
| monetary policy | 貨幣政策 |
| money-over-money lease | 錢到錢的租賃（租賃業內對融資租賃的俗稱） |
| monitoring | 監控 |
| monoline insurer | 單一險種保險人 |
| monopolies | 壟斷部門 |
| monopoly | 壟斷 |
| month-to-month 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 | 抵押 |
| Mortgagor | 抵押人 |
| Mortgagee | 承押人 |
| mortgage loan placement | 抵押貸款安排 |
| motor carrier fee | 機動車費 |
| Movable property | 動產 |
| 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的 |
| multi-years lease commitment | 多年的租賃款項承付 |
N.
| named owner | 指名的所有權人 |
| narrative report | 陳述式報告 |
| narrow-body aircraft | 窄機身飛機 |
| nascent | 幼稚的 |
| national independent full-service leasing rental firms | 全國性的獨立全面服務租賃出租公司 |
| nationality | 國籍 |
| NCCUSL （ The National Conference of Commissioners on Uniform State Laws） | （美國）統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租時的罰金 |
| net cash investment outstanding | 凈現金出資余額 |
| 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（指不附帶任何技術服務的租賃） |
| net margin | 凈收益 |
| net of deferred taxes | 遞延所得稅后凈額 |
| net taxable income | 凈應稅收入 |
| net value | 凈值 |
| Net amount | 凈額 |
| Net asset | 資產凈額 |
| Net income | 凈收入 |
| Net loss | 凈虧損 |
| Net profit | 純利 |
| net worth tax | 凈財富稅 |
| network connection device | 網絡聯接器件 |
| networks | 網絡 |
| new product family | 新產品系列 |
| 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 |
| non-accrual status | 不應計的狀態 |
| non-appropriation | 不得挪用 |
| non-cancellable lease | 不可撤銷的租賃協議 |
| non-conforming equipment | 不合格設備 |
| non-contracting states | 非締約國 |
| nondebt interest | 非債務利益 |
| non-delivery | 未交付 |
| nonexclusive remarketing firms | 綜合性再處置公司 |
| nonexistent | 不存在的 |
| non-full-payout | 非全額支付 |
| nonlabeled program | (賣主同出租人各歸各的)銷售計劃 |
| nonoperating leasing | 非經營租賃 |
| non-ownership for balance sheet | 不在資產負債表上資本化 |
| nonpossessory pledge | 非占有的抵押 |
| non-recourse sale of lease receivable | 對租賃應收款的無追索出售 |
| non-substitution 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人，可對租賃資產計提折舊) |
| normal depreciable life | 正常可折舊壽命 |
| normal lease | 常規租賃 |
| normal terminations | 正常結束 |
| notarization | 公證人的公證 |
| notary system | 公證制度 |
| notes secured by equipment | 設備抵押票據 |
| Notes | 票據 |
| Notes payable | 應付票據 |
| Notes receivable | 應收票據 |
| notice of termination | 終止（租賃的）通知 |
| number of lease payments | 租賃付款次數 |
| npv | 凈現值 |
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