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
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
master lease illustration租赁协议正文
master lease主租赁协议
material facts重要事实
maturity到期日
means手段
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(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
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 loan placement抵押贷款安排
motor carrier fee机动车费
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
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