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外语
off-balance sheet securitizations资产负债表外证券化
offering and sale发售和出售
official tax depreciation tables官方（制订的）税收折旧表
off-lease equipment退租设备
offsetting claims抵销请求权
omission 不作为
on-condition parts（飞机上）根据具体情况决定可否使用的部件
one-off program（卖主的对谁都一样的）统一销售计划
one-stop shopping一站式采购
one-way consumer truck rental business单程客户载重汽车出租业务
operating expense事业费
operating leases经营租赁协议
operating leasing经营租赁
operational efficiency经营效率
OPIC(Oversea Private Insurance Corporation)海外私人保险公司
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租赁原值
originating lessor作为发起人的出租人
originator发起人
out-bound big-ticket leasing大宗出口租赁
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所有权租赁（对融资租赁实质的形容）
ownership retention所有权的保留
own
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教育科学
