MACRS depreciation（美国的）加速本钱收购的折旧
maintain reserves（飞机出租中承租人承担的）保养筹备金
maintenance contract修理保养合同
maintenance interval（飞机发电机的）修理间隔期
maintenance policies and procedures保养方针及程序
make-whole premium凑整升水
managerial reporting risk（财务报告致使的）管理层报告的风险
manipulation of accounting1 principles对会计准则的巧妙运用
manufacturer subsidy（来自）制造商（的）补贴
marginal tax rate边际税率
market friction市场摩擦
market imperfection市场的不健全
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
master lease illustration出租协议正文
master lease主出租协议
material facts要紧事实
maturity到期日
means方法
measurement criteria衡量标准
mechanism机制
memory function备忘功能
mercantile-type sale商业性销售
merchantability适销性
merges合并
merit review process事实真相检查程序
middle-market leasing中级市场出租
MIGA（Multilateral Investment Guarantee Agency）多边投资担保署
minimum capital最低资本
minimum lease payments receivable应收最小出租付款
minimum lease terms最短出租期限
minimum rental2 rate最低租金费率
mirror-in/mirror-out principle（飞机返还时的修理情况同出货时）完全相同的原则
mismatches不匹配
mitigate缓解（风险）
mobility移动性
model模式
modem猫（调制解调器）
modification 更改
monetary3 policy货币政策
money-over-money lease钱到钱的出租（出租业内对筹资出租的俗称）
monitoring监控
monoline insurer单一险种保险人
monopolies垄断部门
monopoly垄断
month-to-month rentals（期满但出租物未退还时的）逐月收取的租金
moratorium延缓履行
mortgage loan placement抵押贷款安排
motor carrier fee机动车辆费
MPD修理计划书
MRI核磁共振成象
multiple jurisdiction涉及多个司法管辖区的
multi-years lease commitment多年的出租款项承付
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全国性的独立全方位服务出租出租公司
nationality国籍
NCCUSL（The National Conference of Commissioners5 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可收购净额
net earnings净收益
net financed assets已筹资资产净额
net gain on sale of financing transactions筹资买卖供应的净利得
net investment outstanding净出资余额
net lease净出租（指不附带任何技术服务的出租）
net margin净收益
net of deferred6 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互联网联接器件
networks互联网
new product family新品系列
niche market可填补空缺的市场
noise 噪声
nominal7 price 名义价格
nominal purchase option名义价格购买任择权
non-accrual status不应计的状况
non-appropriation不能挪用
non-cancellable lease不可撤销的出租协议
non-conforming equipment不合格设施
non-contracting states非缔约国
nondebt interest非债务利益
non-delivery未出货
nonexclusive remarketing firms综合性再处置公司
nonexistent没有的
non-full-payout非全额支付
nonlabeled program销售计划
nonoperating leasing非经营出租
non-ownership for balance sheet不在资产负债表上资本化
nonpossessory pledge非占有些抵押
non-recourse sale of lease receivable对出租应收款的无追索供应
non-substitution clause不能替代条约
nontax lease非税收出租
normal depreciable life正常可折旧寿命
normal lease常规出租
normal terminations正常结束
notarization公证人的公证
notary system公证规范
notes secured by equipment设施抵押票据
notice of termination终止（出租的）公告
number of lease payments出租付款次数
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设施原值
off balance sheet financing表外筹资
off-balance sheet securitizations资产负债表外证券化
offering and sale发售和供应
official tax depreciation tables官方（制定的）税收折旧表
off-lease equipment退租设施
offsetting claims抵销请求权
omission 不作为
on-condition parts（飞机上）依据具体状况决定可否用的部件
one-off program（卖主的对大家都一样的）统一销售计划
one-sTOP shopping一站式采购
one-way consumer truck rental business单程顾客载重汽车出租业务
operating expense事业费
operating leases经营出租协议
operating leasing经营出租
operational efficiency经营效率
OPIC国外私人保险公司
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出租原值
originating lessor作为发起人的出租人
originator发起人
out-bound big-ticket leasing大宗出口出租
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所有权出租（对筹资出租实质的形容）
ownership retention所有权的保留
ownership所有权
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