财务英语词典〔完整〕parts02
财务英语词典PQ局部
Packing cost 包装本钱
Packing credit 打包放款
Packing charges装箱〔包装〕费
Packing expens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 – up cheque (cancelled check) 付讫支票
Paid – up policy 已付款之保险单
Paper profit帐面利益
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 局部审计
Partial cash transaction 一部现金交易
Partial delivery 一部交付
Partial loss 局部损失
Partial payment 局部支付
Partial cured creditors 局部担保之债权人
Partially cured liabilities 局部担保负债Participating bonds 参加债券
Participating preferred stock 参加优先权Participation loan 共同放款
Particulars 摘要
Partly – finished goods 半成品
Partly variable cost 局部变动本钱
Partners 合夥人
Partner’s dra wing (account) 合夥人提款
Partner’s loan 合夥人借款
Partner’s notes payable 应付合夥人票据
Partner’s salaries合夥人薪金
Partnership 合夥
Partnership agreement 合夥契约
Partnership dissolution 合夥解散
Part payment 先付假设干；支付局部
Part receipt 局部收据
Par value 票面价值
Par value stock 面值股份
Pass book 存款折；取货薄
证券行业协会Pasd 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 应付工程
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 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 expens 薪工部费用
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；行商大吉大利的意思
Pension恤养金
Pension fund恤养基金
清炖豆腐Pension fund deductions恤养基金减速除数
Pension fund rerve 恤养基金准备
Percentage 百分率
Percentage comparisons 百分率比较
Percentage of completion basis 完成百分率根底〔计算本钱之一法〕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 asts 永久资产
Permanent capital 永久资本
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 account(s)人名帐
Personal department 人事部
Personal expenditure 用人费用
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 expens 杂费
Petty loss and profit 小损益
Physical asts 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 statement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 广场资产涨价椭圆的几何性质
Plant assts 广场设备资产
华为股份Plant equipment 广场设备
Plant ledger 广场资产分类帐
Plant maintenance 广场维持费
Plea turn over 请阅后页
Pledge 质；抵押
Pledge asts 出质资产
Pledge of obligation 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 过帐根据世界上最幸福的女人
Potential discount 允给折扣
Power expens 动力费用
Power of attorney 代理委任书
Power plant cost 动支力间本钱
Power plant expen支力间费用
Practical capacity 实际〔生产〕能量
Practice t 整套实习题
Pre – audit 事前审计
Pre – audit of requisition 申请书的事前审计
Predetermined cost system 估计本钱制度〔同estimated cost system〕Predetermined costs 预计本钱
Predetermined job cost system 预计分批本钱制度
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 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 expens 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 预付金
Prepaid expens 预付费用
Prepaid income 预收收益
Prepaid insurance预付保险费
Prepaid tax 预付税捐
Preparatory cost 准备本钱
Prepayments 预付工程
Prent value (worth) 现值
Price 价格
Price – 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 主要本钱
Prime cost method 主要本钱法〔指负荷的分配方法〕Prime cost of sales 销货主要本钱
Prime quality 最上品
Principal 母金；基金
语言习得
Principal book 主要薄
Priority 优先
皂角果Prior period 前期
Prior year上度
Private audit 不公开审计
Private company 不公开公司
Private corporation 股份不公开公司；私营企业Private ledger 机密分类帐
Private trust fund 私人信托帐
Procedure of verification 检证程序
Proceeds 收入
Process cost sheet 分步本钱单
Process cost system 分步本钱制度
Procesd material 已加工原料
Process method of cost – finding 分步计算本钱法Process period 工作步序期间
Process production 分步生产
Procurator endorment 代签
