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 – 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 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 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 部分变动成本
Partners 合夥人
Partner’s drawing (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 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 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 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 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
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 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
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 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 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 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 – 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 quality 最上品
Principal 母金；基金
Principal book 主要薄
Priority 优先
Prior period 前期
Prior year上年度
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 分步成本单
Process cost system 分步成本制度
Processed material 已加工原料
Process method of cost – finding 分步计算成本法
Process period 工作步序期间
Process production 分步生产
Procurator endorsement 代签
Producer’s rent 生产者租金
Producing department cost 生产部成本
Product classification system 产品分类制度
Product cost 产品成本
Production basis (of revenue realization) 生产基础（指营业收入的实惠）
Production capacity 生产能力
Production center 生产中心
Production control 生产统制
Production cost 生产成本
Production department 生产部；厂务设计部
Production department expenses 生产部费用；厂务设计部费用
Production goods 生产财
Production order 生产通知单；制造通知单；在制品成本单
Production order cost sheet 生产成本通知单；生产成本单
Production record 生产记录
Production quota 生产预计额
Productive assets 生产资产
Productive capacity cost 生产能量成本
Productive capital 生产资本
Productive department 生产部
Productive labor 生产人工
Productive labor cost method 生产人工成本法
Productive labor hours method 生产人工时数法（指负荷的分配）
Productive wages 生产工资
Productivity ratio 生产能力比率
Professional accountant 会计师
Professional auditor 职业查帐员；会计师
Professional charges 公费
Profit(s); gain 利益；利润
Profit and loss 损益类
Profit and loss account(s) 损益帐；损益表
Profit and loss adjustment 损益调整帐户
Profit and loss appropriation account 损益分配帐户
Profit and loss for the previous periods (A. & L.) 前期损益
Profit and loss from warehouses or godowns 货栈损益
Profit and loss ledger 损益清帐
Profit and loss on buying and selling foreign coins 外币损益
Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益
Profit and loss on exchange 兑换损益
Profit and loss on realization account 变产损益帐户
Profit and loss ratio 损益比率
Profit and loss section 损益之部（指损益表的一部）
Profit and loss statement 损益表；损益计算表
Profit and loss summary (account) 损益窠总表
Profit and loss transactions 损益转帐
Profit of the period 本期利益
Profit on exchange 汇兑利益；兑换利益
Profit on operation 营业利益（同operating profit）
Profit on sales of assets 售产利益
Profit participating preferred stock 分利优先股
Profit ratio 损益比率
Profit earned 已获利益
Profit sharing 红利分配
Profit sharing method 利益分配法
Profit sharing reserve 利益分配准备
Profits prior to consolidation 合并前利益
Profits prior to incorporation 注册前利益
Profits realized 实现利益
Pro forma account sales 售货预算书
Pro forma invoice 备考货单
Pro forma statement 定式决算表；定式报表
Progressive averages 累进平均数
Progressive ledger 累计式分类帐
Progress report (letter; sheet) 工作进行表
Progress sheet 进度表（指制造或生产面言）
Prohibited goods; contraband goods 违禁品
Promissory notes 本票
Promotion expenses 发起费用
Promoters’ stock 发起人股份（同founders’ stock）
Prompt delivery; immediate delivery 立即交货
Proof 对证（引字有“校对”之意，故译名中必须有一对事）
Proof of cost 过帐检查
Proof of posting
Property (personal wealth) 财产
Property assts 不动产
Property balance sheet 财产平准表
Property dividend 财产股利
Property ledger 财产分类帐
Proportional reserve method 比例准备公积法
Proprietary account 业主帐户
Proprietary capital 业主资本
Proprietary company 不自营母公司
Proprietary equity 业主权；业主衡平权；业主权益
Proprietor 业主
Proprietorship 业主权
Proprietorship accounts 资本主帐
Pro rata 按照比例
Prospectus 招股章程；募债说明书
Protest 拒付；拒绝证书
Protest check (kiting cheque) 空头支票
Provision 备付金；汇兑兑换资金
Provision for income tax 备付所得税
Public accountant 合计师
Public agent 代办人
Public auction 公案拍卖
Public audit 公开审计
Public check 公库支票
Public corporation 股份公开公司
Public enterprise 公营企业
Public funds 公共基金
Publicity expenses 宣传费
Public money 公款
Public partner 出名合夥人
Public sale 公卖
Public treasury 公库
Public utilities 公用事业
Public utility corporation (company) 公用事业公司
Purchase book 购货薄；购物薄
Purchase commitments 购货约束
Purchase contracts 购货契约
Purchase cost 购货成本
Purchase discount 购货折扣
Purchase expenses 购货费用
Purchase invoice 购货发票
Purchase journal 购货日记帐
Purchase ledger 购货分类帐
Purchase order 购货定户
Purchase price adjustment (account) 买价调整（帐户）
Purchase rebates and allowances 购货回扣或折让
Purchase requisition 请购单
Purchase return book 购货退出薄
Purchase returns 购货退出
Purchase returns and allowance 购货退出及折让
Purchase returns and allowance journal 购货退出及折让日记帐
Purchases 购买（货）
Purchases discount 购货折扣（同discount on purchases）
Purchases from head office 总号来货
Purchasing agent 购货代理人
Purchasing department expense 购货部费用
Purchasing methods 购货方法
Pure – interest rate 纯利率

Qualification of the auditor 查帐员资格
Qualified acceptance 附条件承兑
Qualified certificate 附条件证明书
Qualified endorsement 附条件背书
Quality 品质
Quantity数量
Quantity discount 大量折扣
Quantity variance 数量差异
Quarterly reports 季报
Quasi – reorganization 准改组
Quick assets 速动资产；往来资产
Quick liabilities 速动负债
Quick ratio 速动比率
Quotations 价目；行情
Quotations table 价目表