[经济学]会计英语十四.doc
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1、会计英语十四2771PA 公共会计师2772Pacioli, Luca(14451517) L巴其阿勒2773package mortgage 总括抵押2774package price 总括价格2775packing expense 包装费用2776padding 虚报开支账目2777paid-in capital 缴入股本2778paid-in surplus 资本盈余2779paid-up capital缴清股本2780panic 金融恐慌2781paper 流通票据单据,凭证2782paper audit 书面审计,书面审核2783paper gain账面收益2784paper mon
2、ey 纸币,票据2785paper reorganization账面改组2786par票面额平价2787parent company 母公司2788parent company financial statement 母公司会计报表2789parity price 平价2790partial audit 部分审计2791participating capital 参与资本2792participating loan 参与贷款,共同借款2793participative management 参与管理2794partner 合伙人2795partnership 合伙关系,合伙企业2796part
3、nership accounting 合伙会计2797partnership statement 合伙企业会计报表2798par value 票面价值2799par value stock 有面值股票2800passed dividend 逾期股利2801past cost 过去成本2802patent 专利,专利权2803patent pool 专利共享2804pay 支付工资,薪金2805payables 应付项目2806pas as you earn 预扣所得税2807pay as you go 离职支付法2808payback method 回收期法,投资回收期法2809payback
4、 period 回收期2810payee受款人,受款企业2811payer 付款人,付款企业2812paying agent 代付人,代付银行2813payment 付,付款2814payment after delivery 发货付款2815payment in advance 预付货款2816payment stopped 止付,停止支付2817payment terms 支付条件2818payment voucher 付款凭单2819payout ratio 股利支付率2820payroll工薪工薪表2821payroll accounting 工薪会计2822payroll audit
5、 工薪审计2823payroll cost 工薪成本2824payroll journal 工资日记账2825payroll taxes 工薪税2826peachtree software 桃树软件2827Peat Marwick & Co. 皮特马威克会计师事务所,毕马威会计师事务所2828pecuniary penalty 罚金2829pecuniary reward 金钱报酬2830peer review 同业检查2831pegged exchange rate固定汇率,联系汇率2832pegged price固定价格,维持价格2833penalty 罚金,罚款2834penalty c
6、lause 罚款条款2835penalty duty 惩罚性关税2836pending action 未决诉讼2837penny stock 低价股票,廉价股票2838pension 退休金2839pension cost 退休金成本2840pension expense退休费2841pension fund 退休金基金2842pension plan 退休金方案,退休金计划2843per annum 按年2844P/E ratio 价格收益比率2845percentage depletion 百分率折耗法2846percentage of completion method 完工百分率法28
7、47percentage of sales method 销售额百分率法2848percentage statement 百分率报表2849per diem 按日2850perfect capital market完善资本市场2851perfect competition 完善竞争2852performance accounting 业绩会计2853performance audit 业绩审计2854performance bond 履约保证金2855performance budget 业绩预算2856performance evaluation 业绩评价2857performance sh
8、are 业绩股份2858period cost 期间成本2859period expense 期间费用2860periodic audit 定期审计2861periodic income 定期收益2862periodic inventory 定期盘存2863periodicity concept( of accounting) 会计期概念2864periodic payment 定期支付,定期付款2865period of benefit 受益期2866period of grace宽限期2867period reorder system 定期订货制度2868permanent asset 永
9、久性资产,长久性资产2869permanent difference 永久性差异2870permanent file 永久性档案,永久性文件2871per mensem 按月2872perpetual annuity永续年金2873perpetual inventory 永续盘存2874personal account 个人往来账户,人名账户2875personal exemption 个人免税额2876personal financial planning 个人财务计划编制2877personal financial planning software 个人财务计划编制软件2878perso
10、nal financial statement 个人财务报表,个人会计报表2879personal identification number个人鉴别号码2880personal income tax 个人所得税2881personal property 动产2882personal property tax动产税2883personalty 动产2884PERT/COST 计划评审法成本,网络计划法成本2885petty cash 零用现金2886physical asset 实物资产2887physical capital 实物资本2888physical capital maintena
11、nce concept 实物资本维护概念2889physical depreciation 实物折旧,有形损耗2890physical inventory 实物盘存2891physical life 实物年限2892physicals实货,现货2893physical verification实物验证2894piecemeal opinion 片断审计意见书2895piece wage 计件工资2896piracy侵犯版权,盗版2897placing 私售股票,私募资金2898planned economy 计划经济2899planning 计划编制2900plant and equipmen
12、t厂房和设备2901plant assets 厂房设备资产2902plant ledger 厂房设备分类账2903plastic money 塑料货币2904pledge抵押2905pledged asset抵押资产2906plow back再投资2907plug 倒轧数2908point 点2909point of sale 销售点销售时点2910policy政策,方针保险单,保单2911political contribution 政治性捐款2912political risk 政治风险2913pooling of capital 集资经营2914pooling of interests
13、股权联营2915pooling of interests method( of combination) 联营法,股权联营法2916population 总体2917portable computer 手提式电子计算机2918portfolio 证券组合投资,证券搭配投资2919portfolio management 证券组合投资管理2920portfolio risk 证券组合投资风险2921position财务状况头寸2922position statement 财务状况表2923positive confirmation 正面询证,正面查证2924positive variance 正
14、差异2925post过账事后2926post-audit事后审计2927post balance sheet events结账后会计事项2928post-closing trial balance 结账后试算表2929post-date 填迟日期2930post-dated check填迟日期支票2931posting 过账2932posting reference 过账索引2933postponable cost 可延缓成本2934postulate of accounting会计假设2935potentially dilutive security 潜在性稀释证券2936power of
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