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1、P_
P&S 
P/N 
2、PA
PA 
Pacific Basin Economic Council[PBEC]
Pacific Economic Cooperation Council[PECC]
Pacific Economic Outlook
Pacific Finance(Hong Kong)Limited
Pacioli,Luca(1445—1517)
package agreement 
package concept
package deal
package development 
package investment
package mortgage
package price
package program
packaged transfer 
packing credit 
packing expenses
packing loan 
packing materials
padding
paid
paid cash book 
paid check 
paid debt 
paid off 
paid-in
paid-in capital
paid-in capital in excess of par
paid-in share
paid-in surplus 
paid-in capital 
paid-up loan
PALs
panic buying
panic selling 
paper
paper audit 
paper clearing system
paper gain 
paper gold 
paper money
paper profit
paper reorganization
paper title 
par issue
par of exchange
par value
par value method
par value stock
paradox of thrift
parallel departmentation
parallel hedge
parallel transaction 
parent company 
parent company financial statement 
parent firm
parent-subsidiary 
Pareto distribution 
Pareto principle/law
pari passu
pari passu clause 
Paris Bourse
Paris Club
parity
parity bond
parity of pay 
parity price
parity rate of commodity 
part owner
part ownership
partial allocation
partial audit
partial bid
partial endorsement 
partial exemption
partial offer
partial return of contribution
partial settlement
partially participating preferred stock 
participating capital 
participating interest 
participating loan
participating preference share(stock) 
participation
participation in profit
participative management
partly paid share 
partly paid share capital
partly secured
partner 
partner’s equity 
partnership 
partnership account
partnership accounting 
partnership agreement
partnership assets
partnership at will
partnership capital 
partnership debt 
partnership enterprise
partnership instrument
partnership liquidation
partnership money
partnership property 
partnership financial statement
passbook
passed dividend
passive investing
patent
patent pool 
patentee
pathfinder prospectus
pawner
pay as you go
pay band
pay cycle
payable
payable at sight
payable on demand
payable to bearer 
payable to order
payables
payback period
payback period method 
paydown 
paydown factor
payee
payer
paying agent 
paying bank 
payment 
payment in advance
payment in due course 
payment in kind 
payment in kind bond[PIK] 
payment system
payment terms
payout ratio
payroll
payroll audit 
payroll costs
payroll variance
3、PB
PBB
PBEC 
PBOC
5、PD
PDR
6、PE
PE ratio
PECC 
pecuniary penalty
pecuniary reward
peer inspection
PEG ratio
pegged exchange rate 
pegged price 
PEGY Ratio 
penal rate(liquidity adjustment facility)
penal rent
penal sum 
penalty clause
penalty duty 
pending action 
penny share(stock)
pension
pension benefit obligations 
pension cost
pension expense 
pension fund
pension plan
pension scheme
pent-up demand
People’s Bank Law
People’s Bank of China[PBC/PBOC] 
PEP
per capita annual income in cities and towns
per capita annual net income in rural areas
per capita assets 
per capita gross domestic product
per capita gross national product 
per capita growth
per capita income 
per capita income of rural residents 
per capita income of urban residents
per centum
per diem
per mensem
per share 
percentage 
percentage charges
percentage depletion method
percentage increase 
percentage inflator
percentage of completion method
percentage of sales method
percentage of utilization of fixed asset 
percentage on direct labor cost
percentage on direct material cost
percentage on prime cost
percentage point
percentage profit on turnover 
percentage statement
perfect capital market
perfect competition
perfect competition market 
perfect monopoly
perfect substitutes 
perfectly contestable market 
perfectly elastic demand
perfectly elastic supply 
perform a contract 
performance
performance accounting
performance appraisal
performance bond 
performance budget
performance evaluation 
performance indicators
performance measures
performance rating 
performance record 
performance related pay
performance report
performance share 
performance standard
performing asset
period
period concept 
period cost
period expense
period for redemption
period of account 
period of accrual of interest
period of benefit 
period of depreciation 
period of grace
period of production
period recorder system
periodic actuarial investigation
periodic audit
periodic income 
periodic inventory stocktaking
periodic payments 
periodic plan
periodic updating of compensation rate
periodical
periodical deposit 
periodical inspection
periodical payment 
periodicity concept 
periodicity concept(of accounting) 
perks
permanent asset 
permanent audit files
permanent capital 
permanent difference
permanent diminution 
permanent file 
permanent health business 
permanent income
permanent interest bearing share[PIBS] 
permanent transfer
permanently discontinued business 
permissible capital payment[PCP] 
permitted level of return
perpetual annuity 
perpetual bond
perpetual debt 
perpetual inventory 
perpetual inventory system
perpetuity 
perquisite
personal consumption expenditures
persistent earnings
persistent misdeclaration penalty 
person carrying on business
person having spes successionis 
personal account
personal allowance 
personal assessment 
personal capital
personal chattels
personal consumption 
personal consumption expenditures[PCE] 
personal emolument 
personal equity plan[PEP] 
personal estate
personal exemption 
personal finance 
personal financial planning
personal financial planning software
personal financial statement
personal holding company 
personal identification number
personal income
personal income tax
personal investment
Personal Investment Authority[PIA] 
personal ledger
personal liability
personal pension schemes
personal property 
personal property tax 
personal relationships
personal representative
personal representative of a debtor
personal spending pattern 
personal taxation
personnel 
personnel administration 
personnel department
personnel management
personnel system
personnel-related expenses
PERT/Cost
PET 
petition
petitioner 
petitioning creditor
petrodollar
petroleum revenue tax[PRT]
petty cash
petty cash account
petty cash book
petty cash fund 
petty cash voucher 
10、PN
PNB
11、PO
Po Sang Bank Ltd. 
point
point elasticity
point of diminishing average productivity
point of diminishing marginal productivity 
point of sale
point-of-sale[POS] 
poison pill
Poisson distribution 
policy 
policy cost
policy holder
policy of deflation
policy post 
political and charitable contributions
political contribution 
political credit risk 
political risk
poll tax 
pollution 
pollution control regulation
pool
pooling 
pooling agreement
pooling of capital
pooling of interests
pooling system 
poor 
POP 
poor management 
population 
population base
population distribution 
portability
portfolio
portfolio diversification 
portfolio income
portfolio insurance 
portfolio investment 
portfolio management
portfolio manager 
portfolio movement
portfolio risk 
portfolio strategy 
portfolio theory 
portfolio value
POS 
position 
position audit
position limits
position risk 
position squaring 
position statement
position unwind
positionable cost 
positive
positive accounting theory
positive balance
positive capital
positive cash flow 
positive confirmation 
positive growth
positive non-interventionist
positive upward path
positive variance 
positive volume index[PVI] 
possession
possessor
possessory 
possessory right
post balance sheet events
postage(expenses)
postal code
postal order
post-audit 
post-cessation payment
post-cessation receipts
post-closing trial balance
post-date 
post-dated check 
posting 
posting reference
post-money valuation
post-retirement benefit
post-sterling era
post-tax operating profit 
postulate of accounting
potential capital gain 
potential competition 
potential demand
potential loss
potential market
potential market maker
potential offeror
potential taxpayer 
potential value
potentially dilutive security
potentially exempt transfer[PET] 
Pound Sterling 
poundage
poverty
power expenses allocation
power of administration
power of alienation
power of appointment 
power of attorney
power of interpretation
power of sale
power ratio 
12、PP
PP&E 
PPBS
13、PR
practical capacity
practical insolvency
practice 
practicing accountant 
pre-acquisition income
pre-acquisition losses 
pre-audit 
precedent partner
preceding year basis[PYB]
preceding year of assessment
precept 
precious metal 
precision
pre-commencement expenditure 
predate 
predatory 
predatory dumping 
predatory price cutting
predecessor auditor 
predecessor company
predetermined overhead rate
pre-determined price
prediction
predictive ability 
preempt resources
preemptive right 
preference
preference bond 
preference creditors 
preference dividend
preference margin 
preference share
preference share capital
preferential
preferential claim
preferential creditor 
preferential debt
preferential interest rate
preferential loan 
preferential payment
preferential policy for bankruptcy and merger
preferential right
preferential transfer 
preferential treatment
preferred creditor 
preferred dividend
preferred ordinary stock
preferred share 
preferred stock
preferred stock equity
preferred stock premium
preferred stockholder’s equity 
pre-incorporation contract 
preliminary announcement
preliminary assessment of control risk 
preliminary audit 
preliminary estimate 
preliminary estimate of gross domestic product
preliminary expenses
preliminary figure 
preliminary planning
preliminary prospectus 
pre-market trading 
premium
premium(discount)on corporate bonds payable 
premium assessment
premium bond
premium income 
premium offered in tender
premium on bonds
premium on capital stock
premium on forward exchange contract
premium pay 
premium rate
premium receivable
premium savings bond scheme 
premium tax
pre-money valuation 
pre-notice audit
Prentice-Hall’s Information Network 
prepackaged bankruptcy
prepaid asset
prepaid deposit
prepaid expenses
prepaid income tax
prepaid insurance
prepaid interest
prepaid payroll 
prepaid pension cost
prepaid rents 
prepaid tax
prepare
prepayment
prepayment for equipment
prepayment for purchases
prepayment penalty 
prepayment risk
prepayments by customers 
preproduction cost
prequalification
prequalified consortium
prequalified tenderer 
prequalified tendering
prescribed currency
present capital value
present fairly
present value(discounted value)
present value approach
present value interest factor[PVIF]
presentation
presentation and disclosure
preserve and increase value and prevent losses
president
President of Asian Development Bank 
press release 
pressure of demand on domestic resources 
pretax 
pretax earnings
pretax income 
pretax operating profit 
pretax rate of return 
prevailing market price
prevent
prevent false bankruptcy
prevent the drain of State-owned property 
prevention cost
prevention of double duty
previous closing price
previous financial year
price
price adjustment
price analysis
price category
price ceiling 
price change 
price cheating 
price competitiveness
price deflator
price discount
price discovery 
price dissemination
price dividend ratio[PDR] 
price elasticity
price elasticity of demand
price fluctuation 
price index
price indexation
price inelasticity 
price inflation
price information
price level
price limit
price list 
price manipulation 
price mechanism
price movement 
price notification 
price quotation
price range 
price relative
price risk
price stabilization policy 
price support
price survey 
price system
price target
price transparency 
price trend
price variance 
price variation
price war
price/earnings to growth ratio[PEG ratio]
price-capping
price-earnings ratio[PE ratio]
price-earnings relative 
price-level accounting
price-level adjusted statement
price-level gain and loss
price-level index 
price-sensitive information 
price-to-book ratio
price-to-cash-flow ratio
price-to-sales ratio
PricewaterhouseCoopers[PwC]
pricing
pricing district 
pricing model
pricing policy 
pricing power 
pricing strategy
primary account 
primary auditor 
primary business
primary capital 
primary classification
primary data 
primary distribution
primary earnings per share 
primary goods
primary industry
primary input
primary lien
primary listing 
primary market
primary product 
primary production
prime
prime assets 
prime contractor 
prime cost
prime documents 
prime entry-books of 
prime paper
prime rate
principal
principal activity 
principal and interest
principal auditor
principal beneficiary 
principal budget factor
principal income 
principal money
principal of bills
principal office 
principal place of business 
principal private residence
principal risk
principal shareholder(stockholder)
principal value
principle
principle of accounting
principle of costing
principle of equality and mutual benefit 
principle of openness and fairness 
principle of profit maximization
prior bill of sale
prior charge capital
prior claim
prior equitable interest
prior interest 
prior period adjustments
prior to accepting an engagement
prior transaction
prior trustee
prior year adjustments 
prioritized approach
priority
Priority Base Budgeting[PBB]
priority claim
priority debt
priority rating
private
private accountant
private auditor
private bank
private banking 
private banks
private capital
private company 
private contract
private corporation 
private enterprise
private equity
private examination
private expenses
private firm
private investment expenditure 
Private Investment in Public Equity[PIPE]
private ledger
private limited company
private loan
private offering
private ownership
private placement
private profit
private residential mortgage lending 
private sales 
private sector 
private sector equity participation
private tender 
private trustee 
privately-held company
privatization
privatization price 
privilege
privileged
pro bono
pro forma
pro forma earnings
pro rata
pro-acquisition profits
probability
probability density function
probability distribution 
probability mass function
probability sampling
probability theory
probate
probate registry 
probate value
problem child
problems of accounting treatment
procedural approach
procedure audit 
procedure in bankruptcy
procedure manual 
procedure of cost control 
procedures 
procedures after accepting nomination
proceedings in bankruptcy 
proceeds
proceeds from borrowings 
proceeds from special purpose fund 
proceeds of bills
proceeds of forfeit 
proceeds of sale 
process
process costing 
process time
processing 
processing cost
processing industry 
processing on order 
pro-competition
pro-competition policy
procuration fee
procuration signature
procurement 
produce
producer
producer price index 
Producer Price Index[PPI]
product 
product cost 
product costing 
product life cycle
product line 
product mix 
product mix decisions 
product price index[PPI]
production
production approach
production budget
production capital
production cost
production cost of sales 
production cost variance
production expenses 
production internationalization
production loss accounting
production method of depreciation 
production method of revenue recognition 
production order[manufacturing requisition] 
production organization department 
production planning
production power
production volume ratio
production-based gross domestic product estimate 
production-unit method[units of production method of depreciation] 
productive 
productive assets
productive capacity
productivity 
productivity ratio 
professional
professional accountant
professional charges
professional company
professional corporation
professional course for equity options practitioners 
professional duty of confidentiality
professional ethics 
professional fee 
professional indemnity insurance 
professional reinsurer
professional service fees 
professional skepticism
professional valuation
profit 
profit after taxation
profit allocation
profit and loss account reserve
profit and loss account[P&L account]
profit and loss appropriation account
profit and loss of previous period
profit and loss of previous year
profit and loss on exchange
profit and loss on securities
profit and loss statement
profit appropriation-enterprise develop-ment fund 
profit appropriation-ordinary shares dividends 
profit appropriation-ordinary shares dividends converted to shares
profit appropriation-other surplus reserve
profit appropriation-other transfer in 
profit appropriation-preference shares dividends 
profit appropriation-reserve fund 
profit appropriation-return investment by profit 
profit appropriation-staff bonus and welfare fund
profit appropriation-statutory surplus reserve 
profit appropriation-statutory welfare reserve 
profit arising in or derived from
profit center 
profit forecast 
profit from operating 
profit from sale of fixed assets
profit from sales 
profit goal 
profit margin 
profit maximization
profit on manufacture[production profit] 
profit paid to the state
profit payable
profit per employee 
profit planning 
profit rate
profit ratio 
profit ratio of capital 
profit ratio of paid-in capital 
profit realized 
profit record
profit retained for the year 
profit sharing
profit sharing plan
profit taking
profit to turnover ratio
profit variance
profit warning 
profitability
profitability index 
profitability ratios 
profiteer 
profiteering 
profit-loss sharing ratio
profit-making enterprises 
profit-related pay[PRP]
profits tax 
profits tax assessment 
profits tax return
profit-sharing bonus 
Profit-Sharing Ratio[PSR] 
profit-volume chart
profit-volume graph
Profitability Index[PI]
Profits Chargeable to Corporation Tax[PCTCT] 
proforma financial statements 
proforma invoice
program 
program budget
program evaluation and review technique
program flowchart
program trading
Programme Management System
programme of deregulation[interest rate]
programme of economic surveys
programming
progress billing
progress payment[payment on account] 
progressive rate
progressive tax
progressive tax band 
project
project appraisal
project budget
project capital system 
project center
project cost
project estimates
project evaluation and review technique
project finance 
project financing 
project loan 
project management
project material-prepaid for equipment 
project material-specific equipment
project material-specific materials
project material-tools and facilities for production
project rate of return
project risk
project-by-project approach
projected income
projection
projection of errors
project-linked borrowing
promise to pay 
promissory note[P/N]
promote rational flow of property right
promoter
promotion
promotion expense 
prompt collection of money
prompt date 
proof of debt
proof of title
propel 
propel reform
proper account 
proper accounting records
proper books of account
proper disbursement
properties sectorial index 
property 
property account
property,plant,and equipment[PP&E]
property accounting 
property and assets 
property assessable to tax 
property damage 
property derived from the deceased
property dividend 
property gains tax 
property in land
property income 
property income certificate[PINC] 
property investment arrangement
property ledger 
property lending
property liable to estate duty
property manager
property market
property market rental index
property passing on a death
property right market
property rights 
property rights definition
proposal form
proposed dividends
proposed estimates
proprietary
proprietary company 
proprietary insurance corporation
proprietary interest
proprietary lease
proprietary trading
proprietary view
proprietor 
proprietor capital account 
proprietorial right
proprietorship 
proprietorship theory 
proration
prospective
prospective buyer
prospective earnings
prospective liabilities
prospective market 
prospective plan holder 
prospective yield
prospectus
protect national resource
protect the interests of investors 
protect the interests of the working class
protection of wages on insolvency fund
Protection of Wages on Insolvency Fund Board 
protectionism
protective
protective committee
protective import duty
protective measures
protective price 
protective provisions 
protective trust 
protest
protest fee 
protest note 
protest of bills 
provable debt 
provident benefit
provident fund
provident fund scheme
provision
provision for bad debt 
provision for depreciation
provision for diminution in value
provision for doubtful debts-other debtors
provision for doubtful debts-trade debtors
provision for long-term investment 
provision for obsolete stocks
provision for short-term investment
provision for taxation 
provision on account
provisional
provisional administrator
provisional agreement for sale and purchase
provisional call feature
Provisional Certificate of Receipt of Estate Duty
provisional damages
provisional estimate
provisional estimate of gross domestic product
provisional letter of allotment
provisional limit
provisional liquidator
provisional profits tax 
provisional property tax
provisional salaries tax
provisional tax
provisional tax installment system
provisional urban council rates
provisionally acceptable levels[PALs] 
provisionally acceptable levels of expenditure 
provisioning policy
provisions for liabilities and charges 
proxy 
PRP 
PRT
prudence concept
prudent investment rule
prudential supervision system
14、PS
PSBR 
PSR 
15、PT
PTY 
16、PU
public 
public account 
Public Accountant[PA]
public accounting 
Public Accounts Committee of the Legislative Council 
public auction
public body
public consumption expenditure 
public corporation
public debt 
public debt repayment 
public deposit 
public duty 
public employee 
public examination
public expenditures
public finance
public finance-liabilities
public finance-net assets 
public finance-revenue
public float
public float requirement
public funds
public housing
public housing funding system
public interest 
public interest accounting
public investment expenditure
public issue 
Public Limited Company[PLC]
public listed company 
public money 
public offering
Public Offering Price[POP] 
public officer 
public ownership 
public policy 
public property 
public relation 
public revenue
public sale
Public Search Division(Companies Registry)
Public Search Hall(Companies Registry)
public sector 
public sector borrowing requirement[PSBR] 
public sector entity 
public sector expenditure
public sector expenditure on buildings and constructions
public sector expenditure on consolidated account
public service company
public subscription
public tender
public trustee
public utility
public utility tariff
public utility-type undertaking 
public works
Public Works Management System
public works non-recurrent expenditure
public works recurrent expenditure
Public Works Subcommittee[PWSC](Finance Committee of the Legislative Council)
Public Works Tender Board 
publicity
publicity costs
publicly-held company 
published accounts
published price
punitive tax
purchase
purchase acquisition
purchase allowance and discounts
purchase and marketing price differentials
purchase and sale statement[P&S] 
purchase capital
purchase consideration
purchase cost
purchase day book[purchases journal] 
purchase discount 
purchase expenses
purchase journal
purchase ledger
purchase method[of combination]
purchase money 
purchase order
purchase price
purchase requisition
purchase returns
purchase tax
purchased goodwill 
purchaser 
purchases 
purchases account
purchases and expenses system 
purchases budget
purchases cut-off 
purchases invoice
purchases journal 
purchases returns
purchasing
purchasing and inventory control
purchasing capacity
purchasing pattern
purchasing power
purchasing power gain and loss
purchasing power index
purchasing power of money 
purchasing power of the dollar 
purchasing power parity
purchasing power parity theory 
purchasing-power accounting 
pure competition
pure monopoly
pure play 
pure reinsurer
pure research cost
purpose of appraisals
push-down accounting 
put
put bond 
put on enquiry
put option 
put warrant
put-call parity 
put-call ratio 
18、PW
PwC 
PWSC