Paper profits 賬面利潤
Per value 面值
Parent company 母公司
Participating preferred stock 參與優(yōu)先股
Partnership 合伙
Patent 專利
Payments in advance 預(yù)付款
Pension 養(yǎng)老金
Percentage-of-credit-sales approach 賒銷百分比法
Periodic method 定期法
Perpetual method 永續(xù)法
Physical obsolescence 實(shí)物陳舊
Portfolio 投資組合
Postacquisition expenditures 收購后費(fèi)用
Postretirement costs 退休后成本
Preemptive right 優(yōu)先股權(quán)
Premium on bonds payable應(yīng)付債券溢價(jià)
Prepaid expenses 準(zhǔn)備成本
Present value 現(xiàn)值
Price/earnings ratio 價(jià)格/收益比
Prime interest rate 優(yōu)惠利率
Principal 本金當(dāng)事人
Prior period adjustment 前期調(diào)整數(shù)
Private company 私人公司
Proceeds 收入
Production capacity 生產(chǎn)能力
Production efficiency 生產(chǎn)效率
Profit 利潤
Profit and loss statement 損益表
Profitability 獲利能力
Profitability ratios 獲利能力比率
Property 財(cái)產(chǎn)
Property, plan, and equipment 財(cái)產(chǎn),車間和設(shè)備
Prospectus 招股說明書
Proxy statement 委托書
Public accounting firms 會(huì)計(jì)師事務(wù)所
Purchase method 購買法
Purchasing power 購買力