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财务英语词典（完整版）parts02财务英语词典PQ部分Packingcost包装成本Packingcredit打包放款Packingcharges装箱（包装）费Packingexpenses包装费用Padding包装费用垫充（指虚增数额以表好现象之意）Paidcheck已付支票Paid–incapital缴入资本Paid–insurplus缴入盈馀Paid–upcapital已缴资本；实收股本Paid–upcheque(cancelledcheck)付讫支票Paid–uppolicy已付款之保险单Paperprofit帐面利益Par票面额Parentcompany母公司Parofexchange汇兑同价（兑价与票额相同）Partialacceptance一部承兑Partialaudit部分审计Partialcashtransaction一部现金交易Partialdelivery一部交付Partialloss部分损失Partialpayment部分支付Partialsecuredcreditors部分担保之债权人Partiallysecuredliabilities部分担保负债Participatingbonds参加债券Participatingpreferredstock参加优先权Participationloan共同放款Particulars摘要Partly–finishedgoods半成品Partlyvariablecost部分变动成本Partners合夥人Partner’sdrawing(account)合夥人提款Partner’sloan合夥人借款Partner’snotespayable应付合夥人票据Partner’ssalaries合夥人薪金Partnership合夥Partnershipagreement合夥契约Partnershipdissolution合夥解散Partpayment先付若干；支付部分Partreceipt部分收据Parvalue票面价值Parvaluestock面值股份Passbook存款折；取货薄Passeddividend空过股利（在一时期未满应分派而未分派之股利）Passivedebt无息债务Pastdueaccount过期帐款Pastduenotes过期票据Patens专利权Pattern样本Payables应付项目Payee(remittee)受款人；收银人Payer付款人Payingbycertificate付款凭单Payment支付Paymentbyinstallments分期付款Paymentinadvance预付Paymentincash,forcash付现Paymentinfull全部付讫Paymentinkind现物工资Paymentofdebts偿债支付Paymentofinterest付息Paymentofshares交付股银Paymentonterm定期付Paymentvouchers支付凭单；支出传票Payorder支款凭证Payroll薪工单Payrollanalysis薪工分析表Payrollaudit薪工审计Payrolldepartmentexpenses薪工部费用Payrolldistributionbook薪金工分配薄Payrollfund薪工基金（置於工厂各部作职工暂借之用）Payrollrecapitulation薪工窠总表（同payrollsummary）Payrollrequisition请发薪工单Payrollsheet薪工单Payrollsummary薪工窠总表Paywarrants支付命令Peddler;hawker负贩；行商Pension恤养金Pensionfund恤养基金Pensionfunddeductions恤养基金减速除数Pensionfundreserve恤养基金准备Percentage百分率Percentagecomparisons百分率比较Percentageofcompletionbasis完成百分率基础（计算成本之一法）Percentagestatement百分率表Perdiemrate日率Performance完成量（指工作而言）Periodicalabatements定期报表；定期决算表Periodicalaudit定期审计Periodicalreports定期报告Periodofoperatingcycle经营周期Permanentassets永久资产Permanentcapital永久资本Permanentinvestment长期投资Permanentproperty永久性财产Perpetualinventory(stock)永续盘存Perpetualinventorysheet永续结存单Perpetualinventory(stock)system永续盘存制Perpetuities永续年金Perprocurator(P.P.)委任代理署名人Personalaccount往来帐户（指业主往来帐户而言）Personalaccount(s)人名帐Personaldepartment人事部Personalexpenditure用人费用Personalliability个人责任Service俸给支出Pettycash零用现金Pettycashbook零用现金薄Pettycashdeposit水额活期存款Pettycashfund零用现金Pettycurrentdeposit小活期存款Pettyexpenses杂费Pettylossandprofit小损益Physicalassets实物资产Physicaldepreciation实质折旧Physicalinventory实地盘存Physicalinventorybook实地盘存薄Physicalstatement圆形（决算）表Piecerate计件工资率Pieceworkwage计件工资Pierdues码头费Planofaccounts记帐程序圆Planningdepartment设计部Plantappraisal广场估价Plantappreciation广场资产涨价Plantassts广场设备资产Plantequipment广场设备Plantledger广场资产分类帐Plantmaintenance广场维持费Pleaseturnover请阅后页Pledge质；抵押Pledgeassets出质资产Pledgeofobligation债权抵押Policyofinsurance;policy保险单Positionsheet汇兑买日计表Positionstatement地位表（资产负债表）Positivecapital正资本Positivegood-will下商誉（与negativegood–will相对）Postageandtelegrambook邮电费收Postage邮费帐Postalmoneyorder邮政汇票Postaudit事后审计Post–closingentries结帐后记录（分录）Post–closingtrialbalance结帐后试算表Post–date邮寄日；注迟日期Post–datedchecks注迟日期支票（post–dated乃注迟其日期，而非迟注其日期）Posting过帐Postingmedium过帐根据Potentialdiscount允给折扣Powerexpenses动力费用Powerofattorney代理委任书Powerplantcost动支力间成本Powerplantexpense支力间费用Practicalcapacity实际（生产）能量Practiceset整套实习题Pre–audit事前审计Pre–auditofrequisition申请书的事前审计Predeterminedcostsystem估计成本制度（同estimatedcostsystem）Predeterminedcosts预计成本Predeterminedjobcostsystem预计分批成本制度Preferenceshares(stock)优先股Preferentialcreditor优先债权人Preferentialtariff特惠税率Preferredcreditors优先债权人（同preferentialcreditors）Preferreddebt优先债务Preferredliabilities优先负债Preferredstock优先股Preferredstocksinkingfund优先股收回基金Preliminarybalancesheet初编资产负债表Preliminarybudget初步预算Preliminaryexpenditure筹备费Preliminaryexpenses开办费Premium保险费；利息；花红Premiumonbanks;redeemed债券收回溢价Premiumoncapitalstock股本盈利Prepaidannuity预付年金Prepaidexpenses预付费用Prepaidincome预收收益Prepaidinsurance预付保险费Prepaidtax预付税捐Preparatorycost准备成本Prepayments预付项目Presentvalue(worth)现值Price价格Price–aggregate价格积数Priceoffactory厂价Pricedutypaid完税货价Pricelist价目单Priceinbond货存关栈纳税可提Pricemark价目记号Pricenegotiated议价Pricevariance价格差异Pricing定价Primaryincome营业收益Primaryliability主债务Primecost主要成本Primecostmethod主要成本法（指负荷的分配方法）Primecostofsales销货主要成本Primequality最上品Principal母金；基金Principalbook主要薄Priority优先Priorperiod前期Prioryear上年度Privateaudit不公开审计Privatecompany不公开公司Privatecorporation股份不公开公司；私营企业Privateledger机密分类帐Privatetrustfund私人信托帐Procedureofverification检证程序Proceeds收入Processcostsheet分步成本单Processcostsystem分步成本制度Processedmaterial已加工原料Processmethodofcost–finding分步计算成本法Processperiod工作步序期间Processproduction分步生产Procuratorendorsement代签Producer’srent生产者租金Producingdepartmentcost生产部成本Productclassificationsystem产品分类制度Productcost产品成本Productionbasis(ofrevenuerealization)生产基础（指营业收入的实惠）Productioncapacity生产能力Productioncenter生产中心Productioncontrol生产统制Productioncost生产成本Productiondepartment生产部；厂务设计部Productiondepartmentexpenses生产部费用；厂务设计部费用Productiongoods生产财Productionorder生产通知单；制造通知单；在制品成本单Productionordercostsheet生产成本通知单；生产成本单Productionrecord生产记录Productionquota生产预计额Productiveassets生产资产Productivecapacitycost生产能量成本Productivecapital生产资本Productive