SUNFL.OWER(ACCA培训中心).ppt

P Partial productivity 但要素生产率 Participative budgeting 员工参与性预算 Partnership 合伙企业 Par value 票面价值，面值 Password 密码 Past cost 过去成本 Patent 专利权 Payable 应付款项 Payback period 回收期 Payback reciprocal 回收期倒数 Payment in kind 实物支付 Payoff 支付 * fgfh P Payoff table 支付矩阵 Payout ratio 股利发放比率 Payroll costs 工资成本 Payroll register 工资清单 Payroll tax 工薪税 Plan-do-check act cycle (PDCA) 计划-试行-考评，实施的循环 Peer review 同业互查 Penetration pricing 渗透定价法 Pension fund 养老基金 Pension plan 养老金计划 * fgfh P Pension plan liability reserve 养老金基金负债准备 Percentage depletion 百分比折耗法 Percentage-of-completion method 完全百分比法 Percentage statement 共同百分比报表 Per-diem 按日收费 Perfect market 完全竞争市场 Performance audit 绩效审计 Performance budget 绩效预算 Performance revaluation 业绩评价 Performance measurement 业绩度量 Performance report 业绩报告 * fgfh P Period cost 期间成本 Period expense 期间费用 Periodic audit 定期审计 Periodic income 定期收益 Periodic inventory system 定期盘存制 Periodicity concept 周期概念 Periodic order system 定期定货制 Period of benefit 受益期间 Permanent difference 永久性差异 Permanent file 永久性档案 * fgfh P Permanently restricted asset永久受限制资产 Perpetual inventory system 永续盘存制 Perpetuity永续年金 Personal computer 个人计算机 Personal exemption 个人免税额 Personal financial planning 个人理财计划 Personal financial planning software 个人理财规划软件 Personal financial statement 个人财务报表 Program evaluation and review technique (PERT) 计划评审法 Pessimistic time 悲观时间 Petty-cash fund 零用现金基金 * fgfh P Physical inventory 实地盘存 Physical verification 实地查核，实物验证 Piecemeal opinion 零星意见 Planned capacity 计划生产能力 Planning 规划，计划 Plant and equipment 厂场和设备 Plant asset厂场设备资产 Plant ledger 固定设备分类账 Plant wide overhead rate 全厂间接费用分配率 Pledged asset 抵押资产 Point-of-sale (POS) 销售点终端，收入确认时点 * fgfh P Pooling-of-interests权益结合法 Pool rate 成本库分配率 Population 总体，全域 Portable computer 便捷式电脑 Portfolio 投资组合 Portfolio theory 投资组合理论 Position 财务状况 Positive confirmation 积极式函证，肯定式函证 Post 过账 Post audit 事后审计，期后事项审计 Post balance-sheet review 资产负债表期后审计 * fgfh P Post-closing trail balance