P\o"Profitabilityratio"profitabilityratio\o"獲利能力比率"獲利能力比率price-earningratio價格收益比率Pacificstockexchange太平洋股票交易所package組合程序，組合軟件;總價packagedeal總價交易packageinsurance總括保險\o"Packagemortgage"packagemortgage\o"總括抵押"總括抵押packageprice總括價格\o"Packingcredit"packingcredit\o"打包貸款"打包貸款packingexpense包裝費用\o"Packinglist"packinglist\o"裝箱單"裝箱單padding虛報開支帳目\o"Paid-incapital"paid-incapital\o"投入股本"投入股本paid-insurplus投入股本盈余paid-upcapital已繳足股本，繳清股本paid-uploan償清貸款palmtopcomputer掌上型電子計算機profitandlossaccount損益帳戶，\o"損益表"損益表panic金融恐慌paper罪據paperaudit書面審計，帳面審計\o"Papercompany"papercompany\o"皮包公司"皮包公司\o"Papergain"papergain\o"帳面收益"帳面收益\o"Papergold"papergold\o"紙黃金"紙黃金paperlessoffice無公文辦公室paperlessaudittrail無紙審計線索paperloss帳面損失papermarket合同市場，期貨和期權合同市場\o"Papermoney"papermoney\o"紙幣"紙幣，\o"票據"票據paperprofit帳面利潤paperreorganization帳面改組par票面額，平價\o"Parallelloan"parallelloan\o"平行貸款"平行貸款parallelrateofexchange平行匯率parameter參數\o"Parentcompany"parentcompany\o"母公司"母公司，\o"總公司"總公司parentcompanyfinancialstatement母公司會計報表parentcurrency母公司所在國貨幣parexchangerate評價匯率,平價匯率paripassu同等優先清償權paripassuclause同等優先償還條款\o"Parisclub"parisclub\o"巴黎俱樂部"巴黎俱樂部parity平價，對等，同等paritycheck奇偶校驗parityclause對等條款parityprice平價價格parkinson’slaw帕金森定率parolcontract口頭合同，未簽字合同partialaudit部分審計partialbreach部分違約partialloss部分損失partialpayment部分償還\o"Partialshipment"partialshipment\o"分批裝運"分批裝運participatingbond參與分紅債券participatingcapital參與資本participatingdividend參與分紅股利participatinginsurance\o"共同保險"共同保險,分紅保險participatinginterest參與股權participatingloan參與貸款\o"Participatingpreferredstock"participatingpreferredstock\o"參與分紅優先股"參與分紅優先股participativebudgeting參與預算編制\o"Participativemanagement"participativemanagement\o"參與管理"參與管理\o"Particularaverage"particularaverage\o"單獨海損"單獨海損particularlien特殊留置權\o"Partlyfinishgoods"partlyfinishgoods\o"半成品"半成品partlyvariablecost部分變動成本partner合伙人partner’scapital合伙人資本partner’scurrentaccount合伙人往來帳戶partner’sequity合伙人產權partnership合伙關系，\o"合伙企業"合伙企業\o"Partnershipaccounting"partnershipaccounting\o"合伙企業會計"合伙企業會計partnershipagreement合伙企業契約partnershipdissolution合伙企業解散partnershipstatement合伙企業會計報表party當事人partyatinterest權益當事人partyinbreach違約當事人\o"Parvalue"parvalue\o"票面價值"票面價值parvaluemethod面值法parvaluestock有面值股票passbook銀行存折passeddividend逾期股利passiveincome消極收益passiveinvestor消極投資人passivetrust消極信托pass-throughmethod當期流轉法，當期記列法password密碼pastcost過去成本pastdue過期未付pastdueaccounts過期帳款\o"Patent"patent\o"專利"專利，\o"專利權"專利權patentagent專利代理人patentandtrademarkoffice專利與商標局\o"Patentee"patentee\o"專利所有人"專利所有人patentlicense專利許可證patentpool專利共享patentroyalty專利使用費pawnbroker典當商pay支付，付款；\o"工資"工資，薪金\o"Payables"payables\o"應付款項"應付款項payabletobearer應付予持票人payabletoorder應付予記名受款者payasyouearn代扣職工稅paybackperiod回收期，\o"投資回收期"投資回收期\o"Paybackperiodmethod"paybackperiodmethod回收期法，\o"投資回收期法"投資回收期法paybackreciprocal回收期倒數paycheck工資支票payee受款人payer付款人payingagent付款代理人，代付銀行payment支付，付款paymentafterdelivery發貨后付款paymentagainstletterofcredit憑信用證付款paymentbyinstallment分期付款paymentdocument支付憑證paymentinadvance預付貨款paymentinkind支付實物paymentonaccount延期付款paymentstopped止付，停止支付paymentsupraprotest參加付款paymentterms支付條件，付款條件\o"Paymentvoucher"paymentvoucher\o"付款憑單"付款憑單payoffperiod投資清償期payofftable投資清償表，投資回收表\o"Payout"payout支出，支付\o"Payoutratio"payoutratio\o"股利支付率"股利支付率payroll工新表payrollaccounting工薪會計payrollaudit工薪審計payrollbankaccount工薪銀行存款轉戶payrollcost工薪成本payrolldeduction工薪扣款payrolljournal工薪日記帳payrollperiod工薪結算期payrollrecords工薪計錄payrollregister工薪登記薄\o"Payrolltaxes"payrolltaxes\o"工薪稅"工薪稅payrollsecrecy工資保密PCAOBBoardComposition公開招股公司會計監察委員會的領導機構PCAOB(publiccompanyaccountingoversightboard)公司會計監督委員會\o"Price-dividendratio"price-dividendratio\o"價格股利率"價格股利率peachtreesoftware桃樹軟件peachtreesoftwareinc桃樹軟件公司peak商業周期的高峰peculation貪污，挪用pecuniary金錢的，貨幣的pecuniarygain金錢收益，貨幣收益pecuniaryloss金錢損失，貨幣損失pecuniarypenalty罰金pecuniaryreward金錢報酬peerreview同業檢查，同業互檢peerreviewprogram同業檢查計劃peggedexchangerate\o"固定匯率"固定匯率，\o"聯系匯率"聯系匯率pegging\o"固定價格"固定價格，固定工資penalty罰金，罰款penaltyclause罰款條款penaltyduty懲罰性關稅\o"Pendingaction"pendingaction\o"未決訴訟"未決訴訟\o"Penetrationpricing"penetrationpricing\o"滲透價格"滲透價格penetrationrate滲透率\o"Pennystock"pennystock低價股票，廉價股票pennyworth一便士的價值pension\o"養老金"養老金，\o"退休金"退休金pensionableearning應計退休金收入pensionableservicelife應計退休金服務年限\o"Pensionaccounting"pensionaccounting\o"退休金會計"退休金會計pensionbenefit退休津貼pensionbenefitguarantycorporation退休金津貼保證公司pensioncost退休金成本pensionexpense退休金，退休費pensionfund退休金基金pensionfundmanager退休金基金經理pensionplan退休金計劃pensionpool退休金聯營\o"Pensiontrust"pensiontrust\o"退休金信托"退休金信托perannum按年priceearningsratio價格收益比率percapita人均percentage百分率percentageanalysis百分率分析percentagedepletion百分率折耗法percentagehorizontalanalysis橫向百分率分析\o"Percentageofcompletionmethod"percentageofcompletionmethod\o"完工百分率法"完工百分率法percentageofsafety營業安全率\o"Percentageofsalesmethod"percentageofsalesmethod\o"銷售額百分率法"銷售額百分率法percentagestatement百分率報表percentageverticalanalysis縱向百分率分析perdiem按日perfectcapitalmarket完善資本市場\o"Perfectcompetition"perfectcompetition\o"完善競爭"完善競爭perfectelasticity完全彈性perfectinformation完善信息perfecttitle完整產權performance成績，業績；履行，履約performanceaccounting業績會計\o"Performanceaudit"performanceaudit\o"業績審計"業績審計\o"Performancebond"performancebond\o"履約保證金"履約保證金performancebudget業績預算\o"Performanceevaluation"performanceevaluation\o"業績評價"業績評價,性能評估performanceevaluationcriterion業績評價標準performanceguarantor履約保證人performancereport業績報告，工作成績報告performanceshare業績股份，業績股peril危險，險情perilclause承保險情條款\o"Periodexpense"periodexpense\o"期間費用"期間費用periodicaudit定期審計periodicincome定期收益periodicinventory定期盤存periodicityconcept會計期概念periodicpayment定期支付，定期付款periodicprocedures定期程序periodicstatement定期報表periodofbenefit收益期periodofcostrecovery成本回收期periodofdigestion消化時期periodofgrace款限期periodofredemption贖還期\o"Periodofinsurance"periodofinsurance\o"保險期限"保險期限periodreordersystem定期訂貨制度peripheralequipment外圍設備perks額外津貼\o"Permanentaccount"permanentaccount\o"永久性帳戶"永久性帳戶permanentasset永久性資產permanentcapital永久性資本permanentcurrentasset永久性流動資產\o"Permanentdifference"permanentdifference\o"永久性差異"永久性差異permanentfile永久性檔案，永久性文件permanentfinancing長久性籌資permanentincome長久性收入，長久性收益permanentinterestbearingshare永久性付息股票permanentinvestment永久性投資，長久性投資permensem按月permit執照，許可證\o"Perpetualannuity"perpetualannuity\o"永續年金"永續年金perpetualbond永久性公債perpetualbudget永久預算perpetualdebenture永久性公司債券perpetualdividend永續股利perpetualinventory永續盤存\o"Perpetuity"perpetuity\o"永續年金"永續年金perquisites額外津貼persistentdumping持續傾銷persistentunemployment持續失業personalaccount個人往來帳戶personalcomputer個人電子計算機personalexemption個人所得稅減免額personalfinancialplanning個人財務計劃編制personalfinancialplanningsoftware個人財務計劃編制軟件\o"Personalfinancialspecialist"personalfinancialspecialist\o"個人財務專家"個人財務專家personalfinancialstatement個人財務報表，個人會計報表personalidentificationnumber個人鑒別號碼personalincome個人收益，個人所得\o"Personalincometax"personalincometax\o"個人所得稅"個人所得稅,\o"個人收益稅"個人收益稅personalinvestmentauthority個人投資管理委員會personalinvestor個人投資者personalliability個人負債\o"Personalloan"personalloan\o"個人貸款"個人貸款personalproperty動產personal\o"Propertytax"propertytax動產稅personalty動產programevaluationandreviewtechniquecost網絡計劃成本\o"Petrodollars"petrodollars\o"石油美元"石油美元pettycash零用現金pettycashimprestsystem定額零用備用金制度phantomstock虛幻股票phantomwithdrawals虛幻提款phasesofaccountingtheory會計理論的發展階段phasesofauditing審計階段phasesofbusinesscycle商業周期階段phasesoffinancialtheory財務理論的發展階段\o"Phillipscurve"phillipscurve\o"菲利普斯曲線"菲利普斯曲線\o"Physicalcapital"physicalcapital\o"實物資本"實物資本physicalcapitalmaintenanceconcept實物資本維護概念physicaldepreciation實物折舊physicaldistribution實物分配physicaldistributionmanagement實物分配管理，\o"物流管理"物流管理physicalinspection實物檢查physicalinventory實物盤點，實物盤存physicallife實物年限physicalprice現貨價格，實貨價格physicals實貨，現貨physicalwearandtear實物磨損，實物耗損piecemealopinion片斷審計意見書\o"Piecewage"piecewage\o"計件工資"計件工資piechart圖形圖pierage碼頭費pilferage偷竊pilotplan試制計劃pioneerproduct先驅產品，首創產品pioneerstage開拓階段piracy侵犯版權，盜版place出售證票，發行證券；地點；placing私售股票，斯募資金plaintext未加密文件，明碼文件plaintiff原告\o"Plannedeconomy"plannedeconomy\o"計劃經濟"計劃經濟plannedfinancialstatement計劃會計報表plannedinvestment計劃投資plannedmaintenance計劃維修plannedobsolescence計劃陳舊planning計劃編制planninganddecisionaccounting計劃和決策會計planningcycle計劃周期planninghorizon計劃期距planningmodel計劃模型planning-programming-budgetingsystem規劃－計劃－預算制度plant工廠，廠房plantandequipment廠房和設備plantassets廠房設備資產plantexpansionfund擴充廠房設備基金plantledger廠房設備分類帳plantlocation廠址選擇plantmigration工廠遷移plantturnoverratio廠房設備周轉率plant-wideoverheadrate全廠間接費用分配率plasticmoney塑料貨幣platinumcard鉑金卡\o"Pledge"pledge\o"質押"質押，抵押，\o"抵押品"抵押品pledgeasset抵押資產pledgee受押人pledger\o"抵押人"抵押人pledgingreceivables應收帳款抵押pledgor抵押人plowback再投資plug倒軋數pocketcomputer袋裝型電子計算機，袖珍電子計算機pocketmoney零用錢point點pointofequilibrium均衡點pointofindifference無差異點pointofsale銷售網點，銷售時點pointofsplit-off分離點poisonpill反兼并措施policy政策，方針；\o"保險單"保險單，\o"保單"保單policyanalysis政策分析policyandprocedures政策和程序\o"Policyholder"policyholder\o"保險客戶"保險客戶，\o"保險單持有人"保險單持有人policyloan保險單貸款policyvalue保險單價值politicalbusinesscycle政治性商業周期politicalcontribution政治性捐款\o"Politicalrisk"politicalrisk\o"政治風險"政治風險politicalriskinsurance政治風險保險politicizationofaccounting會計的政治化\o"Polltax"polltax\o"人頭稅"人頭稅polluterpaysprinciple污染者付款原則pollution環境污染pollutioncontrolequipmentinvestment控制污染設備投資pool聯營poolofcapital集資經營\o"Poolingofinterestmethod"poolingofinterestmethod\o"股權聯營法"股權聯營法population總體，人口populationtrap人口陷阱portablecomputer手提式電子計算機，便攜式電子計算機portablepension可轉移的退休金portalmarket波特爾證券市場portfolio證券搭配投資，\o"證券組合投資"證券組合投資portfolioanalysis證券組合投資分析\o"Portfolioeffect"portfolioeffect\o"證券組合投資效應"證券組合投資效應\o"Portfolioinvestment"portfolioinvestment\o"證券組合投資"證券組合投資，\o"有價證券投資"有價證券投資portfoliomanagement證券組合投資管理portfoliomanagementservice證券組合投資管理服務portfoliomanagerfirm證券組合投資經理事務所portfolioprotection證券組合投資保護portfolioreturn證券組合投資收益portfoliorisk證券組合投資風險\o"Portfoliotheory"portfoliotheory\o"證券組合投資理論"證券組合投資理論\o"Position"position\o"財務狀況"財務狀況，\o"頭寸"頭寸positionstatement財務狀況表positiveaccountingtheory實證性理論positivecashflow正現金流量positiveconfirmation正面詢證，正面查證positivecovenant正面保證條款\o"Positiveeconomics"positiveeconomics\o"實證性經濟學"實證性經濟學positiveexposure外匯風險正暴露positivefinance積極財政，積極財務positivefinancialleverage正財務杠桿作用positivegoodwill正商譽，好商譽positivevariance正差異\o"Possession"possession\o"占有"占有，持有possessorylien持有留置權post過帳，事后postage郵資，郵費postalmoneyorder郵政匯票post-andersenera后安達信時代\o"Post-audit"post-audit\o"事后審計"事后審計post-balance-sheetevent結帳后會計事項post-balance-sheeteventsreview結帳后會計事項審查post-closingbalancesheet結帳后資產負債表post-closingtrialbalance結帳后試算平衡表post-completionaudit完工后審計post-date填遲日期post-enronera后安然時代post-exportfinancing出口后籌資post-importfinancing進口后籌資postindustrialeconomy后工業經濟posting過帳postingmedium過帳媒介，過帳根據postingreference過帳索引\o"Postponablecost"postponablecost\o"可遞延成本"可遞延成本postponement延期，延遲日期postponementanalysis延緩投資分析postretirementbenefits退休后津貼post-statementevent結帳后會計事項\o"Postulateofaccounting"postulateofaccounting\o"會計假設"會計假設\o"Potentialdemand"potentialdemand\o"潛在需求"潛在需求potentiallydilutivesecurity潛在稀釋性證券potentialstock潛在股份，股份發行潛力potentialvalue潛在價值povertylevel貧困水平powerofalienation轉讓權powerofappointment處置權powerofattorney\o"代理權"代理權powerofsale銷售權PPmethod\o"投資回收期法"投資回收期法Practicalcapacity實際生產能力practicalinsolvency實際無力償付practicingaccountant開業會計師pre-acquistionincome盤購前收益preaudit\o"事前審計"事前審計pre-authorizedpayment預先授權付款precautionarymotive預付性動機\o"Preciousmetals"preciousmetals\o"貴金屬"貴金屬preciousmetalsaccounting貴金屬會計precision精確度pre-closingtrialbalance結帳前試算表pre-date填早日期predatorypricecutting掠奪性殺價predecessorauditor前任審計師predecessorcompany前公司，被接管公司predeterminedcost預定成本predeterminedoverheadrate預定間接費用分配率prediction預估predictiveability預估能力preemptiveright優先配股權，優先購股權\o"Preferenceshare"preferenceshare\o"優先股"優先股preferenceshareholder優先股股東\o"Preferentialtariff"preferentialtariff\o"優惠關稅稅率"優惠關稅稅率preferentialwagesaccount優先工資帳戶preferredcreditor優先債權人preferreddebt優先債務\o"Preferredstock"preferredstock\o"優先股"優先股preferredstockdividend優先股股利preferredstockholder優先股股東preliminaryaudit初步審計preliminarybalancesheet試編資產負債表preliminaryevaluation初步評價\o"Preliminaryexpense"preliminaryexpense\o"開辦費"開辦費preliminaryprospectus臨時招股說明書premises房地產\o"Premium"premium\o"升水"升水，\o"溢價"溢價；\o"獎金"獎金，津貼；\o"保險費"保險費；期權定金premiumbond有獎證券\o"Premiumonbonds"premiumonbonds\o"債券溢價"債券溢價premiumoncapitalstock股本溢價premiumpay加班費，獎金premiumrate\o"保險費率"保險費率prenoticeaudit預先通知審計prenticehallcompany普倫蒂斯霍爾圖書公司prepaidexpense\o"預付費用"預付費用prepaidincome預收收益prepaidinterest預付利息prepayment預付款prepaymentpenalty提前償還罰金pre-preferentialdebt最優先債務preproductioncost生產前成本presentation出示匯票，提交匯票；披露，反映presentfairly公正反映presentvalue\o"現值"現值\o"Presentvalueanalysis"presentvalueanalysis\o"現值分析"現值分析presentvaluebenefit現值效益presentvaluecost現值成本presentvalueinterestfactor現值利息系數presentvaluemethod現值法presentvaluetable現值表president總經理pretaxincome稅前收益，稅前所得pretradefinancing貿易前籌資prevailingprice現時價格，\o"現行價格"現行價格prevailingwage現時工資，現行工資\o"Preventioncost"preventioncost\o"預防成本"預防成本preventionoffraud預付舞弊，預付欺詐preventionoftaxevasion防止偷稅preventivemaintenance\o"預防性維修"預防性維修price價格pricearbitrage價格套利price/bookvalueratio市價對帳面比率priceceiling最高限價pricecontract價格合同price-cutting削價pricedeflator物價折算指數\o"Pricediscount"pricediscount\o"價格折扣"價格折扣\o"Pricediscrimination"pricediscrimination\o"價格歧視"價格歧視，\o"價格上的差別待遇"價格上的差別待遇\o"Price-dividendratio"price-dividendratio價格股利比率price-earningsratio價格收益比率\o"Priceelasticity"priceelasticity\o"價格彈性"價格彈性price/epsratio價格/每股收益比率pricefixing限定價格，固定價格pricefloor最低限價\o"Priceindex"priceindex\o"物價指數"物價指數\o"Priceindexnumbermethod"priceindexnumbermethod\o"物價指數法"物價指數法priceleader價格領頭企業，吸引價格pricelevel\o"價格水平"價格水平pricelevelaccounting物價水平會計priceleveladjustedstatement按物價水平調整會計報表pricelevelgainandloss價格水平變動損益pricelist價目表pricemargin毛利\o"Pricemechanism"pricemechanism\o"價格機制"價格機制pricepushinflation價格推動型通貨膨脹priceredeterminationclause價格重訂條款pricerisk價格風險pricevariance價格差異pricewagespiral物價和工資螺旋式上升pricewar價格站\o"Pricewaterhousecoopers"pricewaterhousecoopers\o"普華永道會計師事務所"普華永道會計師事務所pricing定價\o"Pricingobjective"pricingobjective\o"定價目標"定價目標pricingpolicy定價政策primaryaccount初級帳戶primarycapital主要資本primarydata原始數據primaryearningspershare\o"每股基本收益"每股基本收益，每股主要收益primarykey主關鍵碼primaryliability主要債務，主要負債primarymarket初級市場primaryoffering初次銷售primecommercialpaper優等商業票據primecontractor主要承包商primecost主要成本primeinterestrate主要利率，\o"優惠利率"優惠利率principal本金，本人，委托人，主要的principalaccount主要帳戶principalauditor主辦審計師principalbenefit主要效益principalbooks主要帳薄principaldocuments主要單據principle原則，原理principleofeconomy經濟原則\o"Principleoftaxation"principleoftaxation\o"稅收原則"稅收原則\o"Principleofaccounting"principleofaccounting\o"會計原則"會計原則printer打印機printout打印輸出priorclaim優先債權，優先求償權prioritypercentage優先清償百分率priorlien優先留置權prior-periodadjustment前期調整privacy保密，隱私privacyact隱私法privateaccountant私用會計師，專任會計師privateauditing私用審計，專用審計privateauditor私用審計師，專用審計師privatedebtcollector私人債務催收員privatecompany私營公司，私人持股公司privateexportfundingcorporation私營出口融資公司privatefinancing私籌資金privateinvestor私人投資者privatelabelcard私用標記信用卡privateledger私人分類帳，保密分類帳privately-heldcompany私人持股公司privateplacement私人配售，私售privatization私營化，\o"私有化"私有化privilege優惠，優先求償權，優先購股權privilegedsubscription優先認購privilegeddebt優先債務privity當事人關系privityofcontract合同履行關系probability機率，概率\o"Probabilityanalysis"probabilityanalysis\o"概率分析"概率分析probabilitydistribution概率分布\o"Probabilitysampling"probabilitysampling\o"概率抽樣法"概率抽樣法probableevent可能發生事項probablelife可用年限proceduralaudit程序審計proceduralreview程序檢查procedure程序，業務程序proceduremanual程序手冊procedure-orientedlanguage面向過程的語言proceeds收入process過程，步驟\o"Processcosting"processcosting\o"分步成本計算法"分步成本計算法\o"Processingcost"processingcostHYPERLINK"/wiki/%E5%8A%A0%E5%B7%A5