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第1页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共78页财务英语词典（完整版）parts02财务英语词典PQ部分Packingcost包装成本Packingcredit打包放款Packingcharges装箱（包装）费Packingexpenses包装费用Padding包装费用垫充（指虚增数额以表好现象之意）Paidcheck已付支票Paid–incapital缴入资本Paid–insurplus缴入盈馀Paid–upcapital已缴资本；实收股本Paid–upcheque(cancelledcheck)付讫支票Paid–uppolicy已付款之保险单Paperprofit帐面利益Par票面额Parentcompany母公司Parofexchange汇兑同价（兑价与票额相同）Partialacceptance一部承兑Partialaudit部分审计Partialcashtransaction一部现金交易Partialdelivery一部交付Partialloss部分损失Partialpayment部分支付Partialsecuredcreditors部分担保之债权人Partiallysecuredliabilities部分担保负债Participatingbonds参加债券Participatingpreferredstock参加优先权Participationloan共同放款Particulars摘要Partly–finishedgoods半成品Partlyvariablecost部分变动成本Partners合夥人Partner’sdrawing(account)合夥人提款Partner’sloan合夥人借款Partner’snotespayable应付合夥人票据Partner’ssalaries合夥人薪金Partnership合夥Partnershipagreement合夥契约Partnershipdissolution合夥解散Partpayment先付若干；支付部分Partreceipt部分收据Parvalue票面价值第2页共78页第1页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共78页Parvaluestock面值股份Passbook存款折；取货薄Passeddividend空过股利（在一时期未满应分派而未分派之股利）Passivedebt无息债务Pastdueaccount过期帐款Pastduenotes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Payingbycertificate付款凭单Payment支付Paymentbyinstallments分期付款Paymentinadvance预付Paymentincash,forcash付现Paymentinfull全部付讫Paymentinkind现物工资Paymentofdebts偿债支付Paymentofinterest付息Paymentofshares交付股银Paymentonterm定期付Paymentvouchers支付凭单；支出传票Payorder支款凭证Payroll薪工单Payrollanalysis薪工分析表Payrollaudit薪工审计Payrolldepartmentexpenses薪工部费用Payrolldistributionbook薪金工分配薄Payrollfund薪工基金（置於工厂各部作职工暂借之用）Payrollrecapitulation薪工窠总表（同payrollsummary）Payrollrequisition请发薪工单Payrollsheet薪工单Payrollsummary薪工窠总表Paywarrants支付命令Peddler;hawker负贩；行商Pension恤养金Pensionfund恤养基金Pensionfunddeductions恤养基金减速除数Pensionfundreserve恤养基金准备Percentage百分率Percentagecomparisons百分率比较Percentageofcompletionbasis完成百分率基础（计算成本之一法）第3页共78页第2页共78页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共78页Percentagestatement百分率表Perdiemrate日率Performance完成量（指工作而言）Periodicalabatements定期报表；定期决算表Periodicalaudit定期审计Periodicalreports定期报告Periodofoperatingcycle经营周期Permanentassets永久资产Permanentcapital永久资本Permanentinvestment长期投资Permanentproperty永久性财产Perpetualinventory(stock)永续盘存Perpetualinventorysheet永续结存单Perpetualinventory(stock)system永续盘存制Perpetuities永续年金Perprocurator(P.P.)委任代理署名人Personalaccount往来帐户（指业主往来帐户而言）Personalaccount(s)人名帐Personaldepartment人事部Personalexpenditure用人费用Personalliability个人责任Service俸给支出Pettycash零用现金Pettycashbook零用现金薄Pettycashdeposit水额活期存款Pettycashfund零用现金Pettycurrentdeposit小活期存款Pettyexpenses杂费Pettylossandprofit小损益Physicalassets实物资产Physicaldepreciation实质折旧Physicalinventory实地盘存Physicalinventorybook实地盘存薄Physicalstatement圆形...