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price waterhouse coopers普华永道会计师事务所
pricing定价
pricing objective定价目标
pricing policy定价政策
primary account初级帐户
primary capital主要资本
primary data原始数据
primary earnings per share每股基本收益，每股主要收益
primary key主关键码
primary liability主要债务，主要负债
primary market初级市场
primary offering 初次销售
prime commercial paper优等商业票据
prime contractor主要承包商
prime cost主要成本
prime interest rate主要利率，优惠利率
principal本金，本人，委托人，主要的
principal account主要帐户
principal auditor主办审计师
principal benefit主要效益
principal books主要帐薄
principal documents主要单据
principle 原则，原理
principle of economy经济原则
principle of taxation税收原则
principle of accounting会计原则
printer打印机
printout打印输出
prior claim优先债权，优先求偿权
priority percentage优先清偿百分率
prior lien优先留置权
prior-period adjustment前期调整
privacy保密，隐私
privacy act隐私法
private accountant私用会计师，专任会计师
private auditing私用审计，专用审计
private auditor私用审计师，专用审计师
private debt collector私人债务催收员
private company私营公司，私人持股公司
private export funding corporation私营出口融资公司
private financing私筹资金
private investor私人投资者
private label card私用标记信用卡
private ledger私人分类帐，保密分类帐
privately-held company私人持股公司
private placement私人配售，私售
privatization私营化，私有化
privilege优惠，优先求偿权，优先购股权
privileged subscription优先认购
privileged debt优先债务
privity当事人关系
privity of contract合同履行关系
probability机率，概率
probability analysis概率分析
probability distribution概率分布
probability sampling概率抽样法
probable event可能发生事项
probable life可用年限
procedural audit程序审计
procedural review程序检查
procedure程序，业务程序
procedure manual程序手册
procedure-oriented language面向过程的语言
proceeds收入
process过程，步骤
process costing分步成本计算法
processing cost加工成本
processing trade加工贸易
processor 处理机
process production分布生产
procurement采购，购置
procurement lead time采购提前期
producer goods生产者货物，生产资料
producer price index生产者物价指数
product产品
product contribution margin产品贡献毛利
product cost产品成本
product costing产品成本计算法
product development cost产品开放成本
product differentiation产品差异化，产品特色化
production生产，产量
production bonus产量奖金
production budget生产预算
production center生产中心
production cost生产成本
production cost account生产成本帐户
production method of depreciation产量折旧法
production method of revenue recognition产量法确认收入
production order生产通知单，生产令单
production overhead生产间接费用
production statement生产报表
productive asset生产性资产
productive efficiency生产效率
productivity 生产率
product life cycle产品寿命周期
product life cycle costing产品寿命周期成本计算法
product mix产品组合，产品结构
product mix decision产品组合决策，产品结构决策
product portfolio analysis产品组合分析
product tax产品税
professional accountant开业会计师，专业会计师
professional auditor开业审计师，专业审计师
professional corporation专业公司
professional ethics职业道德
professional ethics executive committee职业道德执行委员会
professional examination专业考试，专业职称考试
professional fee公费，专业咨询费
professional firm专业事务所
professional liability insurance职业责任保险
professional association专业协会
profit利润
profitability获利能力
profitability analysis获利能力分析
profitability index获利能力指数
profit after tax税后利润
profit and loss account损益帐户，损益表
profit and loss appropriation account损益分配帐户
profit and loss statement损益表
profit before tax税前利润
profit budget利润预算
profit center利润中心
profiteer投机商，奸商
profit goal利润目标
profit margin利润率，销售利润率
profit maximization利润最大化
profit planning利润计划编制
profit ratio利润率
profit sharing利润分享，分红
profit squeeze利润夹挤
profit taking抛售获利
profit tax利润税，利得税
profit-volume ratio利量比率，销售利润率
proforma报表格式，试算报表
profit variance利润差异
profit-volume chart利量图表
proforma balance sheet估算资产负债表，试算资产负债表
proforma income statement估算损益表，试算损益表
proforma invoice估算发货票，暂定发货票
proforma statement估算报表，试算报表
program计划，方案，程序
program appropriation计划方案划款
program audit计划方案审计
program budget计划方案预算，计划预算
program cost计划方案成本
program evaluation计划方案评价
program evaluation and review technique计划评审法，网络计划法
program evaluation and review technique cost计划评审成本法，网络计划成本法
program flowchart程序流程图
programmer程序员，程序师
programming程序设计，程序编制
programming language程序设计语言
progressive schedule累计表
progressive tax累进税
progress payment按工程进度付款
prohibited articles违禁品
prohibited tariff禁止性关税
project工程项目，投资项目
project appraisal项目评价，投资项目评价
progress billing按工程进度收款帐单
project center项目中心
projected statement预测报表
project financing项目贷款，项目资金筹措
project funds项目自筹资金
projection预测，估算
project loan项目贷款
project management 项目管理
project manager项目经理
project milestone工程项目重大事项
project network analysis项目网络分析
project planning项目计划编制
project rate of return投资项目收益率
project risk项目风险，投资项目风险
promise承诺，承付
promissory note期票
promoter创办人
promoter’s share创办人股份
promotion expense创办费用，摊销费用
prompt cash立即付现
prompt day交割日
proof of cash现金查证
proof of debt债务查证
propensity to invest投资倾向
propensity to save储蓄倾向
property 财产
property accountability财产保管责任
property appraiser财产评估师
property assets不动产，房地产
property company房地产公司
property dividend财产股利
property insurance财产保险
property ledger财产分类帐
property management财产管理
property manager财产经理
property,plant and equipment财产、厂房和设备
property rights产权
property tax财产税
proportional reinsurance比例式分保
proportional tax比例税
proprietary account业主帐户
proprietary company 私人股份公司
proprietary equity业主产权
proprietary theory业主产权理论
proprietor业主，独资业主
proprietor equity account业主产权帐户
proprietor current account业主往来帐户
proprietorship独资企业
proration按比例分配
prospectus募股说明书，招股说明书
prosperity繁荣
protectionism贸易保护主义
protective committee保护性委员会
protective inventory保护性存货
protective provisions保护性条款
protective tariff保护性关税
protest拒付，拒付证书
protested check拒付支票，退票
protocol协议，草约;通信协议
provision备付，备抵；条款
provisional account临时帐户
provisional invoice临时发货票
provisional policy暂定保险单
provisional price临时价格
provisional regulation暂行条例，暂行规章
provisional sum暂列款，备用款
provision for bad debt预提坏帐费用，坏帐备抵
provision for depreciation预提折旧费，折旧备抵
provision for income tax预提所得税，所得税备抵
proxy代表投票权，代表投票委托书
prudence principle审慎原则
prudent investment rule审慎投资规则
psychological pricing tactics心理定价成本
p-system定期订货制度
public accountant公共会计师
public accounting公共会计
public accounting firm公共会计事务所
public accounting market公共会计市场
public accounting profession公共会计职业
public accounting industry公共会计产业
public accounts committee公共帐目审核委员会，决算审核委员会
public administration公共管理,政府机构管理
public bond公共债券，公债
public company公营公司，公开招股公司
public company accounting oversight board公开招股公司会计监察委员会
public debt公共债务，政府公债
public expenditure公共支出
public expenditure survey committee公共支出调查委员会
public finance公共财务，财政
public funds公共资金
public goods and services公共商品或劳务
public hearing公听会，听证会
public interest accounting公众利益会计，无偿服务会计
public investment公共投资
public issue公开发行
publicly-held company公开招股公司
public network公共互联网
public offering公开销售
public ownership共有制
public partner出名合伙人
public sale公卖，拍卖
public tender公开招标
public-utility company公用事业公司
public utility stock公用事业公司投票
public warehouse公共仓库
published accounts已公布会计报表
punitive damages惩罚性损害赔偿
pupu accounting一般物价水平会计
purchase account进货帐户
purchase acquisition盘购式兼并
purchase allowance进货折让
purchase budget进货预算
purchase commitment进货约定付款额
purchase cost进货成本
purchase discount进货折扣
purchase invoice进货发货票
purchase journal进货薄，进货日记帐
purchase method企业合并的盘购法
purchase money订金
purchase order进货订货单
purchase records进货记录
purchase requisition请购单
purchase returns and allowances进货退回与折让
purchasing agent进货代理商
purchasing officer采购主任，进货主任
purchasing power购买力
purchasing power accounting购买力会计
purchasing power capital maintenance concept购买力资本维护概念
purchasing power gain vand loss 购买力损益
purchasing power parity购买力平价
purchasing power risk购买力风险
pure competition完善竞争
pure holding company纯控股公司
pure interest纯利息
pure profit纯利润
put optionand call option 出售期权和购买期权
put option卖方期权，股票销售期权
profit-volume chart利量图表
present value method现值法
profit-volume ratio利量比率
PWC Global Economic Crime Survey 2003,普华永道会计师事务所2003年全球经济犯罪调查
PWC Comperio普华永道会计互联网
PWC’s value concepts普华永道会计事务所价值观
PWC white paper普华永道会计事务所白皮书
pyramid analysis塔式分析法
pyramid ratio塔式比率
[编辑]Q
quick ratio速动比率
quick ratio速动比率
Q ratio比率，资产市价对现时重置成本比率
Q-system定量订货制度
qualification附保留意见；资历
qualification share资历股份
qualified acceptance附条件承兑
qualified audit report附保留意见审计报告
qualified endorsement附条件背书
qualified fixed asset限定固定资产
qualified opinion附保留意见书
qualified pension plan限定退休金计划
qualified stock options限定购股权
qualifying licensing examination资格注册考试
qualitative analysis定性分析
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