财务英文词典1.doc

财务英语词典（完整版）parts02 财务英语词典PQ部分 Packing cost 包装成本Packing credit 打包放款Packing charges装箱（包装）费Packing expenses包装费用Padding 包装费用垫充（指虚增数额以表好现象之意）Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价（兑价与票额相同）Partial acceptance 一部承兑Partial audit 部分审计Partial cash transaction 一部现金交易Partial delivery 一部交付Partial loss 部分损失Partial payment 部分支付Partial secured creditors 部分担保之债权人Partially secured liabilities 部分担保负债Participating bonds 参加债券Participating preferred stock 参加优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 部分变动成本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 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付若干；支付部分Part receipt 部分收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利（在一时期未满应分派而未分派之股利）Passive debt 无息债务Past due account过期帐款Past due notes 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Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 定期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工分析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金（置於工厂各部作职工暂借之用）Payroll recapitulation 薪工窠总表（同payroll summary）Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金准备Percentage 百分率Percentage comparisons 百分率比较Percentage of completion basis 完成百分率基础（计算成本之一法）Percentage statement 百分率表Per di