P字彙

packing cost
packing credit
packing expense
packing supply

paid in capital
paid in surplus
paid up capital

par
par of exchange
par value
par value capital stock

parity check
parity price

partial audit
partial payment

partially secured creditor
partially secured liability

participating bond
participating dividend
participating preferred capital stock

partly variable cost
partly-finished goods

partnership
partnership agreement
partnership dissolution

past due
past due account
past due notes

pay order
pay records
pay requisition
pay sheet
pay summary
pay warrant
pay-as-you-go basis
pay-in warrant，deposit warrant

payment
payment of debt
payment voucher

payroll
payroll analysis
payroll audit
payroll distribution
payroll fund
payroll recapitulation，payroll summary

pension fund deduction
pension fund reserve
pension fund，retirement fund
pension plan
pension reserve

per annum
per capita
per diem

percentage analysis
percentage comparisons
percentage depletion
percentage of completion
percentage of completion basis
percentage statement

performance accounting
performance budget
performance classification
performance graphic report
performance measurement
performance reporting

period charge
period cost
period expense

periodic audit
periodic income
periodic payment accumulating to 1
periodic payment with present value of 1
periodic plan

permanent asset
permanent capital
permanent file
permanent investment
permanent property

perpetual inventory
perpetual inventory system

personal account
personal holding company
personal income
personal liability
personal property

petty cash (fund)
petty cash book
petty cash voucher

physical asset，tangible asset
physical budget
physical depreciation
physical inventory
physical inventory book
physical life
physical variance，efficiency variance

piece rate
piece work wage

plant
plant and equipment
plant appraisal
plant appreciation
plant fund
plant ledger
plant maintenance
plant turnover

point of sale
point of split off

pooling of capital
pooling of interest

position bookkeeping
position sheet
position statement

positive capital
positive confirmation
positive goodwill

postclosing balance sheet
postclosing trial balance

potential asset
potential discount

power expense
power expense
power of attorney
power plant
power plant cost

pre tax accounting income
pre-preparation

predetermined cost
predetermined cost system
predetermined job cost system

preferred [-stock] dividend
preferred creditor
preferred debt
preferred liability
preferred stock sinking fund
preferred value

preliminary audit
preliminary balance sheet，tentative balance sheet
preliminary budget
preliminary expenditure
preliminary expense

premium
premium on bonds
premium on capital stock

prepaid asset
prepaid expense
prepaid income，deferred revenue
prepaid insurance
prepaid tax

present value [or worth]
present value method (of capital budgeting)
present value of 1
present value of 1 per period
present worth of annuity

prevention of error
prevention of expenditures for illegal purposes
prevention of fraud
prevention of misappropriation of funds
prevention of overspending of appropriations
prevention of unwise or inappropriate expenditure

price contract
price discrimination
price index
price leader
price leadership
price level
price level changes
price list
price maintenance
price profit
price system
price variance
price-aggregate
price-earning ratio
price-level financial statements
price-level gains and losses

pricing
pricing policy

primary income
primary liability

prime cost
prime cost method
prime cost of sale

principal
principal book

prior period
prior period adjustment
prior years' tax levies

private accountant
private audit
private corporation
private enterprise
private ledger
private offering
private trust fund

probability
probability sample

probable life
probable life curve

process control
process cost sheet
process cost system
process costing
process method of cost-finding
process period
process production

product
product break-even chart
product cost

production
production basis (of revenue realization)
production capacity
production center
production control
production cost
production department
production department expense
production function
production method (of depreciation)
production order
production order cost sheet
production quota
production record
production statement

productive capacity cost
productive labor cost method
productive labor hours method
productive labor，productive wages

productivity
productivity measurement
productivity ratio

professional accountant
professional auditor
professional charge
professional duty
professional ethics
professional ethics code
professional firm

profit
profit and loss
profit and loss account
profit and loss adjustment account
profit and loss appropriation account
profit and loss method
profit and loss on realization account
profit and loss ratio
profit and loss section
profit and loss statement
profit and loss summary [account]
profit earned
profit of the period
profit on exchange
profit on operation，operation profit
profit on sales of assets
profit participating preferred stock
profit planning
profit prior to consolidation
profit prior to incorporation
profit ratio
profit realized
profit sharing
profit sharing method
profit sharing plan
profit sharing reserve
profit structure
profit-making organizations
profit-oriented business entity
profit-seeking enterprise
profit-volume analysis

proforma
proforma balance sheet
proforma statement

program
program alternatives
program budget
program evaluation and review technique，PERT
program uncertainty

progress
progress measurement
progress sheet

progressive average
progressive ledger，Boston ledger
progressive schedule
progressive tax

project
project control
project management
project manager
project plan
project planning chart

proof
proof of cost
proof of loss
proof of posting

property
property account
property accountability
property asset
property balance sheet
property dividend
property ledger，plant ledger
property reserved，reserve for depreciation

proprietary accounts
proprietary capital
proprietary company
proprietary equity，proprietary interest

proprietorship
proprietorship account

provision
provision for income tax

proxy
proxy statement

public accountant
public accounting
public audit
public authority
public corporation
public enterprise
public fund
public improvement fund，special assessment fund
public institution
public offering
public partner
public service company，public utility company
public treasury
public treasury law
public trust fund

purchase
purchase basis
purchase book
purchase commitment
purchase contract
purchase cost
purchase discount
purchase expense
purchase group，purchase syndicate，underwriting syndicate
purchase invoice
purchase journal
purchase order
purchase price adjustment (account)
purchase rebates and allowances
purchase record
purchase requisition
purchase return book
purchase returns
purchase returns and allowances
purchase returns and allowances journal
purchase-method
purchase-money obligation

purchasing agent
purchasing method
purchasing power

pure holding company
pure profit
pure-interest rate

PERT，program evaluation and review technique
PPBS，planning-programing-budgeting system
padding
paper profit
parameter
parent company
particular average
partner's drawing (account)
partner's loan
partner's notes payable
partner's salaries
partners
parts
pass book
passed dividend
passive debt
patent
patronage dividend
pattern and drawing
payables
payback period
payee
payer
pecuniary benefit
pegging
percentile
perfection standard cost
perils of the seas
permutation
perpetuity
personification theory
pictorial statement
plan of accounts
planning-programing-budgeting system，PPBS
pledge
pledged asset
poll tax
popular reporting
population
port charges
position，financial condition
possible debt
post reference
postal money order
postaudit
postdate
postdated check
posting medium
postulate
postwar reserve
post，posting
practical capacity
practice set
preaudit
precision
predate，antedate
predecessor company
predicted cost，standard cost
preemptive right
preference share，preferred capital stock
preferential creditor
preparatory cost
prepay
prepayment of taxes
prepayments
preproduction cost
primitive
principle
priority
procedural review
procedure of verification
proceeds
processed material
producer's risk
producer(s') capital
producer(s') goods
producing department cost
profitability
profitgraph，breakeven chart
programming
progression
projected financial statement
promise to pay
promissory note
promotion expense
promotor
promotors' stock，founders' stock
proprietor
prorata
prorate
prospectus
protest
provincial treasury
prudent investment
psychological impact of cost control
publicity expense
put

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