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会计词典
P
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
4、PC
PCE
PCP
PCTCT
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
7、PH
phantom stock
phased increase
phasing of expenditure
Philadelphia Stock Exchange[PHLX]
Philippine National Bank[PNB]
Philippine Peso[PHP]
PHLX
PHP
physical assets
physical assets appraisal
physical capital
physical capital maintenance concept
physical commodity
physical delivery of instrument
physical depreciation
physical holding of stock
physical inspection
physical inventory check
physical life
physical market
physical price
physical quality of life index
physical settlement
physical verification
physicals
8、PI
PI
PIA
PIBS
pick up
picketing
pictograph or pictogram
piece wage
piece work system
piece worker
piecemeal opinion
Pigovian tax
PIK
pillar industry
pilot
pilot program
pilot project
PINC
pioneer enterprise
piracy
9、PL
place an order
place of business
place of negotiation
placed deal
placement
placement of shares(securities)
placing
placing power
placing prospectus
planned
planned budget
planned cost
planned economy
planned figures
planned management system of cost
planned purchase and supply by the state
planned target
planning
planning committee
planning department
planning horizon
planning management
planning period
planning permission
planning system
planning-programming-budgeting system[PPBS]
plant and equipment
plant and machinery
plant assets
plant idleness
plant ledger
plastic money
plateau
platform rates
platinum
play the market
PLC
pledge
pledged accounts receivable
pledged asset
pledged revenues
pledgee
pledgor
plough back
ploughed-back profits
plow back
plow back earnings
plow back profit
plug
plummet
plunge
plus tick
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
17、PV
PV
PV chart
PV ratio
PVI
PVIF
18、PW
PwC
PWSC
19、PY
PYB
pyramid selling