英漢會計學辭彙
packing credit 打包放款
packing expense 包裝費用
packing supply 包裝用品
padding 墊充，虛報
paid in capital 繳入資本
paid in surplus 繳入公積
paid up capital 已繳資本
paper profit 帳面利益
par 票面額
par of exchange 匯兌平價
par value 面值
par value capital stock 面值股份
parameter 參數
parent company 母公司
parity check 相符核對
parity price 平價
partial audit 部分審計
partial payment 部分支付
partially secured creditor 部分擔保債權人
partially secured liability 部分擔保負債
participating bond 參加債券
participating dividend 參加分配股利
participating preferred capital stock 參加優先股
particular average 特別海損(海上保險)
partly variable cost 部分變動成本
partly-finished goods 半成品
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 應對合夥人票據
partner's salaries 合夥人薪金
partnership 合夥
partnership agreement 合夥契約
partnership dissolution 合夥解散
parts 配件，零件
pass book 活期存摺
passed dividend 逾期未宣告股利
passive debt 無息債務
past due 過期
past due account 過期帳款
past due notes 過期票據
patent 專利權
patronage dividend 合作社股利
pattern and drawing 模型與圖樣
pay order 支付憑證
pay records 薪資記錄
pay requisition 請發薪資單
pay sheet 薪資單
pay summary 薪資彙總表
pay warrant 支付書
payables 應付專案
pay-as-you-go basis 量入為出法
payback period 收回期間
payee 受款人
payer 付款人
pay-in warrant，deposit warrant 繳款書
payment 支付
payment of debt 償付債務
payment voucher 支付恁單，支付傳票
payroll 薪資單
payroll analysis 薪資分析表
payroll audit 薪資審核
payroll distribution 薪資分配表
payroll fund 薪資週轉金
payroll recapitulation，payroll summary 薪資彙總表
pecuniary benefit 金錢利益
pegging 訂定價格
pension fund deduction 卹養基金減項
pension fund reserve 卹養基金準備
pension fund，retirement fund 卹養基金，退休基金
pension plan 卹養金方案
pension reserve 卹養金準備
per annum 每年
per capita 每人，每
per diem 日支費
percentage analysis 百分率分析
percentage comparisons 百分率比較
percentage depletion 百分率耗竭法
percentage of completion 完工程度
percentage of completion basis 完成百分率基礎
percentage statement 百分率表
percentile 百分位數
perfection standard cost 完善標準成本
performance accounting 績效會計
performance budget 績效預算
performance classification 績效分類
performance graphic report 績效圖解報告
performance measurement 績效衡量
performance reporting 績效報告
perils of the seas 海險
period charge 期間開支
period cost 期間成本
period expense 期間費用
periodic audit 定期查帳
periodic income 期間收益
periodic payment accumulating to 1 累積一元每期付款
periodic payment with present value of 1 一元現值每期付款
periodic plan 期間計劃
permanent asset 永久資產
permanent capital 永久資本
permanent file 永久檔案
permanent investment 長期投資
permanent property 永久性財產
permutation 排列
perpetual inventory 永續盤存
perpetual inventory system 永續盤存制
perpetuity 永續年金
personal account 人名帳戶
personal holding company 私人控股公司
personal income 個人所得
personal liability 私人負債
personal property 動產
personification theory 擬人說
PERT，program evaluation and review technique 計劃評核術
petty cash (fund) 零用金
petty cash book 零用現金簿
petty cash voucher 零用金憑單
physical asset，tangible asset 實物資產，有形資產
physical budget 實物預算
physical depreciation 實質折舊
physical inventory 實地盤存
physical inventory book 實地盤存簿
physical life 實質壽年
physical variance，efficiency variance 實績差異，效率差異
pictorial statement 圖形表
piece rate 計件工資率
piece work wage 計件工資
plan of accounts 高帳程式圖
planning-programing-budgeting system，PPBS 設計計劃預算制度
plant 廠房，設備
plant and equipment 廠房及設備
plant appraisal 產業估價
plant appreciation 產業漲價
plant fund 產業基金
plant ledger 產業分類帳
plant maintenance 廠房維持費
plant turnover 設備周轉率
pledge 質押
pledged asset 質押資產
point of sale 銷貨點
point of split off 分離點
poll tax 人口稅
pooling of capital 合資
pooling of interest 合資，合營
popular reporting 通俗報告
population 全體，母體
port charges 港埠費用
position bookkeeping 場帳，外幣匯兌或期貨買賣帳
position sheet 期貨買賣單，頭寸單
position statement 財務地位表，財務狀況表
position，financial condition 財務地位，財務狀況
positive capital 正資本
positive confirmation 肯定詢證
positive goodwill 正商譽
possible debt 可能債務
post reference 過帳日頁
post，posting 過帳
postal money order 郵政匯票
postaudit 事後審計
postclosing balance sheet 結帳後資產負債表，結帳後平衡表
postclosing trial balance 結帳後試算表
postdate 遠期，注遲日期
postdated check 遠期支票
posting medium 過帳根據
postulate 基本假定
postwar reserve 戰後準備
potential asset 潛在資產
potential discount 允給折扣
power expense 動力費用
power expense 動力間費用，發電廠費用
power of attorney 代理證書
power plant 動力間，發電廠
power plant cost 動力間成本，發電廠成本
PPBS，planning-programing-budgeting system 設計計劃預算制度
practical capacity 實際能量
practice set 整套習題
pre tax accounting income 稅前帳面純益
preaudit 事前審計
precision 精密度
predate，antedate 提前日期
predecessor company 被接管公司
predetermined cost 預定成本
predetermined cost system 預定成本制
predetermined job cost system 預定分批成本制
predicted cost，standard cost 預示成本，標準成本
preemptive right 優先購買權
preference share，preferred capital stock 優先股
preferential creditor 優先債權人
preferred [-stock] dividend 優先股利
preferred creditor 優先債權人
preferred debt 優先債務
preferred liability 優先負債
preferred stock sinking fund 優先股收回基金
preferred value 基準價值
preliminary audit 初步審核
preliminary balance sheet，tentative balance sheet 初編資產負債表，初編平衡表，試編平衡表
preliminary budget 初步預算
preliminary expenditure 籌箅支出
preliminary expense 開辦費，籌備費
premium 溢價，保險費，加給
premium on bonds 債券溢價
premium on capital stock 股本溢價
prepaid asset 預付資產
prepaid expense 預付費用
prepaid income，deferred revenue 預收收益，遞延收入
prepaid insurance 預付保險費
prepaid tax 預付稅捐
preparatory cost 準備成本
prepay 預付
prepayment of taxes 預收[付]賦稅
prepayments 預付項目
pre-preparation 籌劃(預算)
preproduction cost 產前成本
present value [or worth] 現值
present value method (of capital budgeting) 現值法(資本預算)
present value of 1 一元現值
present value of 1 per period 每期一元現值
present worth of annuity 年金現值
prevention of error 防止錯誤
prevention of expenditures for illegal purposes 防止不法支出
prevention of fraud 防止舞弊
prevention of misappropriation of funds 防止基金濫用
prevention of overspending of appropriations 防止經費超支
prevention of unwise or inappropriate expenditure 防止不當支出
price contract 價格合約
price discrimination 價格歧異
price index 物價指數
price leader 吸引價格
price leadership 領導價格
price level 物價水準
price level changes 物價水準變動
price list 價目單
price maintenance 價格維持
price profit 物價利益
price system 價格制度
price variance 價格差異
price-aggregate 價格積數
price-earning ratio 價格與獲利比
price-level financial statements 物價水準變動財務報表
price-level gains and losses 物價水準變動損益
pricing 定價
pricing policy 定價政策
primary income 主要收益
primary liability 主要債務
prime cost 主要成本
prime cost method 主要成本法(間接費分配)
prime cost of sale 銷售主要成本
primitive 原詞，主詞
principal 本金，本人
principal book 主要帳簿
principle 原則，原理
prior period 前期
prior period adjustment 前期損益調整
prior years' tax levies 以前年度稅課
priority 優先
private accountant 專任會計人員
private audit 不公開審計(英)
private corporation 私有公司
private enterprise 私有企業
private ledger 機密分類帳
private offering 自售證券
private trust fund 私有信託基金
probability 機率
probability sample 機率選樣
probable life 可用年限
probable life curve 可用年限曲線
procedural review 程式研究(審計)
procedure of verification 檢證程式
proceeds 收入款
process control 程式控制(統計品質控制)
process cost sheet 分步成本單
process cost system 分步成本制
process costing 分步成本法
process method of cost-finding 分步成本計演算法
process period 工作步序期間
process production 分步生產
processed material 已加工原料
producer(s') capital 生產資本
producer(s') goods 生產資財
producer's risk 生產者風險(統計品質控制)
producing department cost 生產部成本
product 產品
product break-even chart 產品損益兩平圖
product cost 產品成本
production 生產，產出
production basis (of revenue realization) 生產基礎(指收入實現)
production capacity 生產能量
production center 生產中心
production control 生產控制
production cost 生產成本
production department 生產部
production department expense 生產部費用
production function 生產函數
production method (of depreciation) 產量折舊法
production order 生產通知單
production order cost sheet 生產通知成本單
production quota 生產預計額
production record 生產記錄
production statement 生產數量與成本表
productive capacity cost 生產能量成本
productive labor cost method 生產人工成本法(間接費分配)
productive labor hours method 生產人工小時法(間接費分配)
productive labor，productive wages 生產人工，生產工資
productivity 生產力
productivity measurement 生產力衡量
productivity ratio 生產力比率
professional accountant 會計師
professional auditor 職業查帳員
professional charge 公費
professional duty 職業責任
professional ethics 職業道德
professional ethics code 職業道德規範
professional firm 自由職業事務所
profit 利益，利潤
profit and loss 損益
profit and loss account 損益帳戶
profit and loss adjustment account 損益調整帳戶
profit and loss appropriation account 損益分配帳戶
profit and loss method 損益法
profit and loss on realization account 變產損益帳戶
profit and loss ratio 損益比率
profit and loss section 損益之部
profit and loss statement 損益表
profit and loss summary [account] 損益彙總表[帳戶]
profit earned 已獲利益
profit of the period 本期利益
profit on exchange 匯兌利益，兌換利益
profit on operation，operation profit 營業利益
profit on sales of assets 售產利益
profit participating preferred stock 參加優先股
profit planning 利潤計劃
profit prior to consolidation 合併前利益
profit prior to incorporation 註冊前利益
profit ratio 利潤比率
profit realized 實現利益
profit sharing 利益分配
profit sharing method 利益分配法
profit sharing plan 員工分紅方案
profit sharing reserve 利益分配準備
profit structure 利潤結構
profitability 獲利力
profitgraph，breakeven chart 利潤圖，損益兩平圖
profit-making organizations 營利組織
profit-oriented business entity 營利事業
profit-seeking enterprise 營利事業
profit-volume analysis 利量分析
proforma 預編
proforma balance sheet 預編平衡表
proforma statement 預編報表
program 計畫，旋政計畫
program alternatives 計畫抉擇
program budget 計畫預算
program evaluation and review technique，PERT 計畫評核術
program uncertainty 計畫不定性
programming 程式設計，計畫擬編
progress 進度
progress measurement 進度衡量
progress sheet 進度表
progression 級數
progressive average 累進平均數
progressive ledger，Boston ledger 多欄累計分類帳，波士頓式分類帳
progressive schedule 累計表
progressive tax 累進稅
project 計畫，工作計畫
project control 計畫控制
project management 計畫管理
project manager 計畫管理人
project plan 專案計畫
project planning chart 計畫設計圖
projected financial statement 預計財務報表
promise to pay 付款承諾
promissory note 本票，期票
promotion expense 創業費用，推廣費用
promotor 發起人
promotors' stock，founders' stock 發起人股份
proof 對證
proof of cost 成本對證
proof of loss 損失證(保險業)
proof of posting 過帳檢查
property 財產
property account 財產帳戶
property accountability 財產責任
property asset 不動產
property balance sheet 財產平衡表
property dividend 財產股利
property ledger，plant ledger 財產分類帳，產業分類帳
property reserved，reserve for depreciation 財產準備，(英)折舊準備
proprietary accounts 財務帳目
proprietary capital 業主資本
proprietary company 不自營母公司
proprietary equity，proprietary interest 業主權益
proprietor 業主
proprietorship 業主權益
proprietorship account 業主帳戶
prorata 比例分配
prorate 分配
prospectus 募股書
protest 拒付，拒絕證書
provincial treasury 省庫
provision 備付，準備
provision for income tax 備付所得稅
proxy 代理，委託
proxy statement 委託代理書
prudent investment 審慎投資
psychological impact of cost control 成本控制的心理影響
public accountant 會計師
public accounting 會計師職業
public audit 公開審計
public authority 公益機關
public corporation 公營公司，股份公開公司
public enterprise 公營企業
public fund 公共基金
public improvement fund，special assessment fund 公共改良基金，特賦基金
public institution 公有事業
public offering 公售證券
public partner 出名合夥人
public service company，public utility company 公用事業公司
public treasury 公庫
public treasury law 公庫法
public trust fund 公共信託基金
publicity expense 宣傳費
purchase 採購，購貨，進貨
purchase basis 採購基礎(指支出入帳)
purchase book 購買簿，購貨簿，進貨簿
purchase commitment 採購承諾
purchase contract 採購契約
purchase cost 購買成本
purchase discount 購貨折扣，進貨折扣
purchase expense 採購費用
purchase group，purchase syndicate，underwriting syndicate 購買集團，證券包銷集團
purchase invoice 購貨發票，進貨發票
purchase journal 購貨簿，進貨簿
purchase order 採購定單，定購單
purchase price adjustment (account) 買價調整(帳戶)
purchase rebates and allowances 購貨回扣與讓價
purchase record 採購記錄
purchase requisition 請購單
purchase return book 購貨退出簿，進貨退出簿
purchase returns 購貨退出，進貨退出
purchase returns and allowances 購貨退出與讓價，進貨退出與讓價
purchase returns and allowances journal 購貨退出與讓價日記帳
purchase-method 購入法
purchase-money obligation 置產債務
purchasing agent 採購代理人，採購員
purchasing method 採購方法
purchasing power 購買力
pure holding company 純股權公司
pure profit 純利
pure-interest rate 純利率
put 期貨買賣
qualification 附帶申明，保留意見
qualification of the auditor 查帳員資格
qualified acceptance 附條件承兌
qualified certificate 附條件證明書，保留意見查帳證明書
qualified endorsement 附條件背書
qualifying reserve，valuation account 計價帳戶
qualitative analysis 品質分析
quality control 品質控制，品質管制
quantitative analysis 數量分析
quantity discount 購量折扣
quantity method 數量方法
quantity variance 數量差異
quarterly report 季報
quasi contract 准契約
quasi public company 准公營公司
quasi rent 准租金
quasi reorganization 准改組，假改組
quick asset 速動資產
quick liability 速動負債
quick ratio 速動比率
quotations 價目，行市
quotations table 價目表
