paid-in surplus
資本公積、額外投入資本

payment in advance
預付貨款

pension
退休金

periodic inventory system
定期盤存制

permanent proprietorship
永久性資本

perpetual inventory system
永續盤存制

petty cash
零用金

physical inventory system
實地盤存制

pledge
質權、質押

posting expense
過帳

prepaid expense
預付費用

present value
現值

price-earnings ratio
本益比、市盈率

primary liability
主要債務

profit
利潤、利益

profit center
利潤中心

promissory note
本票、期票

proprietary interest
業主權益