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1、财务英语词典（完整版）parts02财务英语词典 PQ 部分Packing cost 包装成本Packing credit 打包放款Packing charges 装箱（包装）费Packing expenses 包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid - in capital 缴入资本Paid - in surplus 缴入盈馀Paid - up capital已缴资本；实收股本Paid 一 up cheque （cancelled check） 付讫支票Paid - up policy已付款之保险单Paper profit 帐面
2、利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating prefer
3、red stock 参加优先权Participation loan 共同放款Particulars 摘要Partly 一 finished goods 半成品Partly variable cost 部分变动成本Partners 合夥人Partners drawing （account） 合夥人提款Partners loan 合夥人借款Partners notes payable 应付合夥人票据Partners salaries 合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payme
4、nt 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account 过期帐款Past due notes 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Paying by certificate 付款凭单Payment 支付Payment by installments
5、 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest 付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部
6、费用Payroll distribution book 薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同 payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension 恤养金Pension fund 恤养基金Pension fund deductions 恤养基金减速除数Pension fund reserve 恤养基金准
7、备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per diem rate 日率Performance 完成量（指工作而言）Periodical abatements 定期报表；定期决算表Periodical audit 定期审计Periodical reports 定期报告Period of operating cycle 经营周期Permanent assets 永久资产Permanent capital 永久
8、资本Permanent investment 长期投资Permanent property 永久性财产Perpetual inventory （stock） 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory （stock） system 永续盘存制Perpetuities 永续年金Per procurator （P.P.） 委任代理署名人Personal account 往来帐户（指业主往来帐户而言）Personal accounts）人名帐Personal department 人事部Personal expenditure 用人费
9、用Personal liability 个人责任Service 俸给支出Petty cash 零用现金Petty cash book 零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical stateme
10、nt 圆形（决算）表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐程序圆Planning department 设计部Plant appraisal 广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation
11、 债权抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 地位表（资产负债表）Positive capital 正资本Positive good - will 下商誉（与 negative good will 相对）Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 事后审计Post - closing entries 结帐后记录（分录）Post - closing trial balance 结帐后试算
12、表Post - date邮寄日；注迟日期Post- dated checks注迟日期支票（post- dated乃注迟其日期，而非迟注其日期）Posting 过帐Posting medium 过帐根据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间成本Power plant expense 支力间费用Practical capacity 实际（生产）能量Practice set 整套实习题Pre - audit 事前审计Pre - audit of requisition
13、 申请书的事前审计Predetermined cost system 估计成本制度（同 estimated cost system）Predetermined costs 预计成本Predetermined job cost system 预计分批成本制度Preference shares （stock） 优先股Preferential creditor 优先债权人Preferential tariff 特惠税率Preferred creditors 优先债权人（同 preferential creditors）Preferred debt 优先债务Preferred liabilities
14、优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 筹备费Preliminary expenses 开办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income
15、 预收收益Prepaid insurance 预付保险费Prepaid tax 预付税捐Preparatory cost 准备成本Prepayments 预付项目Present value (worth) 现值Price 价格Price 一 aggregate 价格积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈纳税可提Price mark 价目记号Price negotiated 议价Price variance 价格差异Pricing 定价Primary income 营业收益Primary liability 主债务Prime cost 主要成本Prime cost method 主要成本法(指负荷的分配方法)Prime cost of sales 销货主要成本Prime qua
