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1、财务会计英语常用单词P会计英语package investment一揽子投资package mortgage一揽子抵押贷款paid付清的paid cash book现金支出帐paid check已付支票paid debt已还清的债务paid off付清paid-in已缴的，已收到的paid-in capital实收资本paid-in surplus缴入公积paid-up已缴纳的，已付清的paid-up capital已缴清的资本paid-up loan已还清的贷款paper纸，纸币，票据，论文paper money纸币，票据paper profit帐面利润par与票面价值相等的par valu
2、e票面价值，平价parallel recording平行登记part payment支付部分货款、分批付款partial acceptance部分认付partial check局部清查partial payment支付部分货款、分批付款partnership assets合伙资产partnership capital合伙资本partnership property合伙财产pastdue account过期帐、延滞帐patent fee专利费pay付钱，付款，偿还，工资pay back period还本期pay bill工资单pay check付工资的支票pay cut工资削减pay duty纳
3、税pay freeze工资冻结pay in缴款pay in cash现金支付pay off清偿pay out支出pay up付清payable应付的payable account应付帐目，应付帐款payee受款人paying capacity支付能力payment付款，支付payment支出payment abroad境外付款payment amount支付金额payment arrangement支付协议payment bill支付票据payment by bill以汇票支付payment by cash现金付款payment by cheque以支票支付payment by ready c
4、ash现金付款payment due已到期应付款payment in advance预付货、先付payment in arrear延滞付款payment in cash现金支付payment in full付清、支付全部货款payment in kind以物品支付payment in part支付部分货款、分批付款payment in stock用股票支付payment of rentals租金支付payment on account记帐付款、会计帐目内付款payment on term定期付款payment stopped停止付款payment voucher付款凭证payors付款人pay
5、roll工资单penalty罚款pence rate付款汇率penny stock低价股票pension退休金，养老金pension fund养老基金，退休基金per capita人均percentage百分比period cost期间成本period of depreciation折旧期数periodic checking method定期清查periodic inventory system定期盘存制、实地盘存制periodical周期的，定期的periodical deposit定期存款periodical inspection定期检查permanent assts永久性资产perman
6、ent income长期收入perpetual inventory system永续盘存制personal个人的personal account个人帐户personal capital个人资本personal income tax个人所得税personal property个人财产、动产petty cash零用现金petty cash account零用现金帐户petty cash fund零用备用金physical assets实物资产physical assets appraisal实物资产评估physical capital有形资本physical depreciation实物折旧，有形
7、损耗physical holding of stock实际库存physical inventory财产清查、实物盘存piece work system计件工资制place of taxation纳税地planned budget计划预算planned cost计划成本plant idleness工厂闲置设备pledge资产抵押pledged抵押，保证pledged assets抵押资产plow back（利润转为）再投资plow back earnings再投资收益plow back profit再投资利润portfolio investment证券投资positive capital正资本p
8、ositive cash flow正向现金流positive growth正增长post office order邮汇postal note邮汇单postal order邮汇postdated cheque未到期支票posting过账power expenses allocation动力费用分配practice cost应用成本predicted cost预计成本preferential interest rate优惠利率preferential loan优惠贷款preliminary expenses开办费premium保费premium pay加班费prepaid已预付的，先付的prepa
9、id assets递延资产prepaid deposit预付定金prepaid expenses预付费用prepaid interest预付利息prepayment预付货、先付present现在的，目前的present capital value资本现值present value现值present value approach现值法presentation提交pretax税前的pretax earnings税前利润pretax income税前收入pretax rate税前利率pretax rate of return税前回报率price价格price adjustment价格调整price
10、analysis价格分析price level价格水平price support价格补贴price variance价格差异price-eanings ratio收益率price-eanings(P/E)收益pricing定价pricing strategy定价策略primary business主营业务primary data原始数据prime assets主要资产prime cost主要成本，直接成本prime interest rate基本利率prime rate优惠利率principal本金，本金的principal and interest本金和利息principle of acco
11、unting会计原理，会计原则principle of costing成本核算原则private capital私人资本procedure of cost control成本控制程序proceeds进款processing costs加工成本product cost产品成本production capital生产资本production cost生产成本production loss accounting生产损失核算production method生产法productive assets生产性资产profit利润，盈利profit after taxation税后利润profit and l
12、oss account损益帐profit and loss statement损益表profit distribution利益分配、利润分配profit from operating营业利润profit making enterprises盈利企业profit on operation经营利润profit on sale销售利润profit or loss on exchange汇兑损益profit paid to the state上交国家利润profit payable应付利润profit rate利润率profit ratio of capital资本利润率profit realized
13、实现利润progressive rate累进税率project budget项目预算project capital system项目资本金制度project loan项目贷款promissory note(P/N)本票prompt cash即时付款prompt payment立即付款property account财产帐户property accounting财产会计property and assets财产与资产property damage财产损失property income财产收入property rights产权property tax财产税prospective earnings预期收益prospective yield预期收益protest拒绝承兑protest note拒付通知provision accounts备抵账户provision and adjunct accounts备抵附加账户public accountant公共会计师purchases discounts购货折扣END
