P (441)percentage profit on turnover 利润对营业额比率

P (442)period cost 期间成本

P (443)perpetual inventory 永续盘存

P (444)personal account 记名账户

P (445)PEPT 项目评审法

P (446)petty cash account 备用金账户

P (447)petty cash voucher 备用金凭证

P (448)physical inventory 实地盘存

P (449)planning 计划

P (450)planning horizon 计划时限

P (451)planning period 计划期间

P (452)policy cost 政策成本

P (453)position audit 状况审计

P (454)post balance sheet events 资产负债表编后事项

P (455)practical capacity 实际生产能力

P (456)pre-acquisition losses 购置前损失

P (457)pre-acquisition profits 购置前利润

P (458)preference shares 优先股

P (459)preference creditors 优先债权人

P (460)preferred creditors 优先债权人