Practical capacity 实际（生产）能量! ^' y" `+ p" ]4 ?
Practice set 整套实习题www.86trader.com m6 E) U( i9 s& G
Pre – audit 事前审计
, k" u6 Q' F/ W4 e5 ]中国外贸人论坛Pre – audit of requisition 申请书的事前审计 S* a4 Q# d4 L& E
Predetermined cost system 估计成本制度（同estimated cost system）
9 b3 \2 r! B2 C2 I* f3 e# bPredetermined costs 预计成本" {9 v$ \+ {; R- v& X; D
Predetermined job cost system 预计分批成本制度
4 G d. i$ n- u7 Y* V9 M( M. S' zPreference shares (stock) 优先股* r1 R2 i, G% z7 e5 N7 h# m
Preferential creditor 优先债权人
) r3 A) W8 i3 f# ^3 _2 Q5 j2 QPreferential tariff 特惠税率
( ]. J1 J; C4 s2 s( PPreferred creditors 优先债权人（同preferential creditors）中国外贸人论坛- w+ p' \ B' }; a% I
Preferred debt 优先债务
/ Z( B9 }1 _( k2 X中国外贸人论坛Preferred liabilities 优先负债+ v+ |1 Y! M- C# q( i! q, ?
Preferred stock 优先股
C: w. f* y1 u, Xwww.86trader.comPreferred stock sinking fund 优先股收回基金8 M% N- D4 l! E8 ~% M: z. ~
Preliminary balance sheet 初编资产负债表中国外贸人论坛5 }$ w8 U R; G, n
Preliminary budget 初步预算& H5 C& v: J; }
Preliminary expenditure 筹备费
! L# @4 U5 e$ B# J6 O/ Mwww.86trader.comPreliminary expenses 开办费
& a5 Q: b1 k8 b" o1 t5 P0 ~, PPremium 保险费；利息；花红
$ i9 s& a. q/ \/ v% {Premium on banks; redeemed 债券收回溢价
( a" J4 H) W" I& K6 |/ X# }Premium on capital stock 股本盈利
( v# q# t8 z" u& M( M9 [' b# dPrepaid annuity 预付年金( Z7 i% A8 F4 Z7 `
Prepaid expenses 预付费用
% P) y: M; u0 }' _# |' BPrepaid income 预收收益8 t5 e. J! p& ]3 w0 w5 R
Prepaid insurance预付保险费中国外贸人论坛9 J; N+ E* Z7 l2 e
Prepaid tax 预付税捐- C! M; T1 b2 P$ H( v( _
Preparatory cost 准备成本* o7 b; O* q9 ]/ z9 Y& v1 q! S6 Z
Prepayments 预付项目+ k* l3 [+ i6 V7 q. _+ N
Present value (worth) 现值
( F9 t. s# e3 o5 {+ X7 r/ ZPrice 价格8 [5 P5 ^4 Z+ H6 c0 v
Price – aggregate 价格积数
3 X: }( l) g- K& ]6 w7 {Price of factory 厂价
! P2 N) H2 L( }1 T! GPrice duty paid 完税货价
( o4 e5 A. t+ j( ] [) h中国外贸人论坛Price list 价目单
2 C+ n' i! R1 V9 p- K. EPrice in bond 货存关栈纳税可提/ q9 U+ e$ s% p6 _; q2 y7 Y) x7 W
Price mark 价目记号
% R0 l) g6 U) X4 ^; _Price negotiated 议价; X5 A/ E. w& R! Z2 ^# y3 [) j
Price variance 价格差异
5 ~4 P4 M' ~5 ]: u/ c* z9 N5 SPricing 定价
! S- E' f0 r0 Q! ]+ ZPrimary income 营业收益www.86trader.com ]; h" N8 W. x! @% l5 W
Primary liability主债务
; ^- c. R$ o: `/ f$ F# vPrime cost 主要成本中国外贸人论坛( W. B k3 g) N* n, X# s& B
Prime cost method 主要成本法（指负荷的分配方法）2 K1 ?$ S4 _2 J; p) [
Prime cost of sales 销货主要成本6 T) w0 \4 v5 M& I+ }' U
Prime quality 最上品中国外贸人论坛' T4 a4 K: ]' p( J+ ?: E' }! {1 j
Principal 母金；基金
" T8 Y* C+ c+ H+ O. X9 [" t0 {Principal book 主要薄www.86trader.com$ t, W) ^2 b' ^" R7 m4 }
Priority 优先
1 B. J) U. p4 K0 ePrior period 前期+ t! U" g( o" b( m1 u: C
Prior year上年度4 y. U2 Q9 v' r$ P; z
Private audit 不公开审计
$ V+ t0 @4 c( t% }3 L; N$ UPrivate company 不公开公司
* e% a3 q; l& s% j; X3 x. K) g' MPrivate corporation 股份不公开公司；私营企业* \$ R+ ^1 v3 x9 {
Private ledger 机密分类帐' U# ?# s) `: i; f3 K
Private trust fund 私人信托帐" H& O9 q. C7 Y& M* r
Procedure of verification 检证程序中国外贸人论坛" I) J$ \' W) ] o5 [6 H
Proceeds 收入4 u/ U- m: T( n3 K# w' X
Process cost sheet 分步成本单 t, J& @8 Z" e1 x2 S. J* Y2 s" K+ W
Process cost system 分步成本制度
- m% D9 I$ ~9 M4 W2 f中国外贸人论坛Processed material 已加工原料www.86trader.com8 ~5 R: O& d- H8 w/ {5 A" t5 D
Process method of cost – finding 分步计算成本法
. s! j; A8 f$ l( F7 I0 xProcess period 工作步序期间* x0 Z' ` \6 b) ?0 n Y, j
Process production 分步生产* Q5 Y4 ?9 h* O, t$ d/ a( L: X
Procurator endorsement 代签3 o L# ~0 U, ~/ z7 e( C/ @9 Y$ ^2 S
Producer’s rent 生产者租金% U- Q. Q" h+ t: t
Producing department cost 生产部成本
% O3 U; O u' S9 KProduct classification system 产品分类制度6 s4 V4 w7 W/ p- g/ g+ U: E. @# L
Product cost 产品成本
; V7 u7 c1 }: ?* |www.86trader.comProduction basis (of revenue realization) 生产基础（指营业收入的实惠）
% E' P( A* v& J1 }5 |) s: VProduction capacity 生产能力5 s$ K) l3 E/ p3 ^0 Y/ Y
Production center 生产中心
% r @) p" V: `* mProduction control 生产统制
@" C' o( r% i1 q/ G0 a! u; rProduction cost 生产成本
0 a T% e2 F, I [3 n( s0 B( sProduction department 生产部；厂务设计部
& E" Q( S# Y! y# L; W6 g; y2 h, K中国外贸人论坛Production department expenses 生产部费用；厂务设计部费用' ?8 w) \3 w/ D; Y E1 B
Production goods 生产财
& k9 O) {' a! D* k- M4 R* sProduction order 生产通知单；制造通知单；在制品成本单3 R+ f8 G' h1 U
Production order cost sheet 生产成本通知单；生产成本单
3 A1 p7 S) V+ j& n5 H# P6 eProduction record 生产记录www.86trader.com7 Z6 ^6 j+ }6 P( ?5 ~) e4 C
Production quota 生产预计额
2 @1 W4 s, N- J) |1 t: R; b1 V中国外贸人论坛Productive assets 生产资产
' A$ i/ ?; Z1 H7 z. S, Y中国外贸人论坛Productive capacity cost 生产能量成本
/ [! r1 c% r5 w- }" t3 G/ }Productive capital 生产资本! O* `& _% \1 T L ]: q
Productive department 生产部! s5 E% M# j" c7 p' ~; a X
Productive labor 生产人工
' O O1 K0 Z1 c& G7 [' UProductive labor cost method 生产人工成本法, S7 N% ^# e$ Z' m
Productive labor hours method 生产人工时数法（指负荷的分配）
+ v$ n7 b$ x. U! v$ @8 j9 |Productive wages 生产工资www.86trader.com- ]8 o! _. z. x* q6 v+ h' {) H/ {
Productivity ratio 生产能力比率) ^) h8 e. _" h! J R0 J- g6 @0 h n
Professional accountant 会计师
" T- \$ n& o* E, J" Z/ QProfessional auditor 职业查帐员；会计师- N) F9 A/ [& V) E# u. W, i. q, y. N
Professional charges 公费; G7 S$ O1 l8 Y9 Q2 {
Profit(s); gain 利益；利润
A; N3 H3 ^7 u6 I9 X# {0 ^Profit and loss 损益类www.86trader.com D7 n- `7 d+ ]1 F* x6 F
Profit and loss account(s) 损益帐；损益表 s9 x4 y- A: j- G; m- G* D8 `
Profit and loss adjustment 损益调整帐户2 f% Y; }. q' z4 H' o" Z
Profit and loss appropriation account 损益分配帐户, k" ]: M! f" b6 P5 {: h# @* X
Profit and loss for the previous periods (A. & L.) 前期损益中国外贸人论坛0 C9 Z: p/ L8 F' h! g) }7 d3 d0 o. e
Profit and loss from warehouses or godowns 货栈损益www.86trader.com& f3 X) J! r- C2 g3 a% Y
Profit and loss ledger 损益清帐3 y, C% }5 A5 v- @3 s/ V
Profit and loss on buying and selling foreign coins 外币损益中国外贸人论坛( Q. A- H4 S2 j* C
Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益
* L; N' B; H9 I% F* o1 ]Profit and loss on exchange 兑换损益
