Paper profits 賬面利潤(rùn)

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(gòu)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(rùn)

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(shuō)明書

Proxy statement 委托書

Public accounting firms 會(huì)計(jì)師事務(wù)所

Purchase method 購(gòu)買法

Purchasing power 購(gòu)買力