財務(wù)英語詞匯P
Pacific Basin Central Bank Conference
太平洋地區(qū)中央銀行會議 Pacific Basin Economic Council [PBEC]
太平洋地區(qū)經(jīng)濟議會
Pacific Economic Co-operation Council [PECC]
太平洋經(jīng)濟合作議會
Pacific Economic Outlook
《太平洋經(jīng)濟展望》
Pacific Finance (Hong Kong) Limited
怡泰富財務(wù)（香港）有限公司
package
整套方案
package concept
整體發(fā)展概念
package development
組合發(fā)展；整體發(fā)展
packing credit
打包貸款；打包放款
packing loan
打包放款
paid-in capital
實繳資本；實繳股本
paid-in share
實收股份
paid-up capital
繳足股本
paid-up share capital
繳足款股本
panic buying
恐慌性搶購
panic selling
恐慌性拋售
paper
票據(jù)；文件
paper clearing system
票據(jù)交換制度
paper gold
紙黃金
paper profit
帳面利潤；紙上利潤
par of exchange
匯兌平價
par value
票面值
parallel transaction
平行交易
parent company
母公司；控股公司
pari passu
平等權(quán)利；同等權(quán)益；按相同比例
Paris Bourse
巴黎證券交易所
parity of pay
同等薪酬
parity of subsidy principle
相同津貼的原則；平等津貼原則
part owner
有部分擁有權(quán)的人
part ownership
部分所有權(quán)
partial bid
部分收購建議
partial endorsement
部分背書
partial offer
部分要約
partial return of contribution
發(fā)還部分供款
partial settlement
部分交收
participant
參與者
participating preference share
參與優(yōu)先股
participation
參與；參加；參股
participation in profit
分紅
partly paid share
已繳部分股款的股份
partly paid share capital
已繳部分股款的股本
partly secured
部分有抵押
partner
合伙人；股東
partnership
合伙；合伙商行；合伙經(jīng)營
partnership account
合伙帳戶
partnership assets
合伙資產(chǎn)
partnership at will
隨意組合的合伙
partnership book
合伙簿冊
partnership business
合伙業(yè)務(wù)
partnership debt
合伙債項
partnership instrument
合伙契約
partnership money
合伙的款項
partnership property
合伙財產(chǎn)
partnership stock
合伙股本
passage allowance
旅費津貼
passbook
銀行存摺
patent
專利；專利權(quán)
patent right
專利權(quán)
patentee
專利持有人
pawn
當押
pawnbroker
當押商
pawner
當押人
Pay as You Earn Scheme [PAYE Scheme]
即賺即付計劃；即賺即付的繳稅計劃
pay band
薪酬級別
pay by lump sum
過付款
pay call
支付催繳股款
pay date
發(fā)薪日期
pay trend survey
薪酬趨勢調(diào)查
pay zone
付款區(qū)
payable
應(yīng)付；須付
payable at par
面值支付
payable at sight
見票即付
payable by instalments
以分期付款方式支付
payable in advance
上期繳納
payable on demand
可憑票要求付款
payables
應(yīng)付款項
payback period
還本期；回收期
payee
受款人；收款人；抬頭人
paying bank
付款銀行
payment
付款；支付款項
payment and drawback requirement
繳稅及退稅規(guī)定
Payment by Phone Service [PPS]
"繳費聆"服務(wù)
payment in due course
按期付款
payment in kind
實物支付
payment in lieu of notice
代通知金
payment of estate duty
繳付遺產(chǎn)稅
payment of maintenance
支付贍養(yǎng)費
payment of money
付款
payment of tax
繳付稅項
payment procedure
付款程序
payment receipt
付款收據(jù)
payment stopped
停止付款；停付
payment system
支付系統(tǒng)
payment terms
付款條件；付款方式
payment to redeem
贖款
payoff period
回收期；回本期
payroll
薪酬表；薪酬總額
payroll per capita
按受雇人數(shù)平均計算的薪金額
payroll system
薪俸記錄系統(tǒng)
pecuniary benefit
金錢利益
pecuniary consideration
金錢代價
pecuniary legacy
金錢遺贈
pecuniary liability
金錢上的法律責(zé)任
pecuniary loss
金錢損失
pegged exchange rate
聯(lián)系匯率；固定匯率
penal rate [Liquidity Adjustment Facility]
懲罰性息率〔流動資金調(diào)節(jié)機制〕
penal rent
懲罰租金
penal sum
罰金
penalty
罰則；罰款
Penalty Demand Note
罰款通知書
penny share
低價股票；"蚊型股"
pension
退休金
pension scheme
退休金計劃
People's Bank Law
《人民銀行法》
People's Bank of China
中國人民銀行
per annum
每年
per capita gross domestic product
按人口平均計算的本地生產(chǎn)總值；人均國內(nèi)生產(chǎn)總值
per capita gross national product
按人口平均計算的國民生產(chǎn)總值；人均國民生產(chǎn)總值
per capita income
人均收入
per centum
每百
percentage charges
按百分率收取的費用；征收百分率
percentage increase
增長百分率
percentage inflator
以百分率表示的增加指數(shù)
percentage point
百分點
performance
成績；業(yè)績；表現(xiàn)
performance bond
履約保證書
period for redemption
贖回期限
period of accrual of interest
應(yīng)計利息的期間
periodic actuarial investigation
定期精算調(diào)查
periodic payment
分期付款；定期付款
periodic updating of compensation rate
按期調(diào)整補償率
periodical payment
按期付款；定期付款
permanent capital
永久資本
permanent diminution
永久減值
permanent health business
永久健康業(yè)務(wù)
permanent transfer
永久轉(zhuǎn)讓
permanently discontinued business
永久停業(yè)
permitted level of return
獲準營利額；準許利潤水平
perquisite
額外賞賜
person carrying on business
經(jīng)營業(yè)務(wù)的人
person having spes successionis
有繼承期望的人
personal allowance
個人免稅額
personal assessment
個人入息課稅；以個人入息課稅辦法接受評稅
personal assessment allocation
撥入個人入息課稅計算款項
Personal Assessment Form
個人入息課稅表格
personal assessment tax
個人入息課稅應(yīng)付的稅款
personal chattels
非土地實產(chǎn)
personal consumption
個人消費
personal consumption expenditure
個人消費開支
personal emolument
個人薪酬；個人薪俸
personal emoluments subhead
個人薪酬分目
personal estate
可動產(chǎn)業(yè)
personal representative
遺產(chǎn)代理人
personal representative of a debtor
債務(wù)人的遺產(chǎn)代理人
personal spending pattern
個人消費模式
personal taxation
個人課稅
personalty
動產(chǎn)
personnel-related expenses
與員工有關(guān)連的開支
personnel-related expenses subhead
與員工有關(guān)連的開支分目
pessimist
"淡友"
petition
呈請；呈請書
petitioner
呈請人
petitioning creditor
提出呈請的債權(quán)人
petro dollar
石油美元
petty cash
小額現(xiàn)款
phased increase
分期遞增
phasing of expenditure
分期撥付開支
Philadelphia Stock Exchange
費城證券交易所
Philippine National Bank
菲律賓國家銀行
Philippine Peso [PHP]
菲律賓披索
physical assets
實物資產(chǎn)；有形資產(chǎn)
physical commodity
實物商品；實貨
physical delivery of instrument
票據(jù)實物交收
physical market
現(xiàn)貨市場
physical price
現(xiàn)貨價
physical settlement
以實物交易
pick up
復(fù)蘇〔經(jīng)濟〕；上揚〔價格〕
place an order
"落盤"
place of business
營業(yè)地點；營業(yè)處
place of negotiation
洽商地點
placement
配售
placement of securities
證券配售
placement of shares
股票配售
placing [listing method]
配售〔上市方式〕
placing prospectus
配股章程
plant and machinery
機器與設(shè)備；生產(chǎn)設(shè)備及機器
plateau
穩(wěn)定水平
platform rates
各級稅率
platinum
白金
"play the market"
操縱市場；"玩市"
pledge
質(zhì)押；質(zhì)權(quán)
pledged assets
質(zhì)押資產(chǎn)
pledgee
承押人
pledgor
質(zhì)押人
plough back
把利潤再投資
plummet
大幅下跌；暴瀉；直線下降
plunge
大跌；急挫
Po Fung Finance Company Limited
寶豐財務(wù)股份有限公司
Po Sang Bank Ltd.
寶生銀行有限公司
policy
政策；保單
policy holder
保單持有人
pooling agreement
匯集協(xié)議
pooling system
聚合制；聯(lián)營制
Port and Maritime Division [Economic Services Bureau]
港口及航運部〔經(jīng)濟局〕
portability
可調(diào)動性
portfolio
組合；投資組合
portfolio diversification
分散投資
portfolio management
投資組合管理
portfolio manager
投資組合經(jīng)理
portfolio movement
投資組合轉(zhuǎn)移
portfolio of commodities
商品投資組合；期貨組合
portfolio risk
投資組合的風(fēng)險；資產(chǎn)組合的風(fēng)險
portfolio value
投資組合總市值
position
頭寸；盤；倉；情況
position limit
持倉限額；頭寸限額；限倉
position risk
市場風(fēng)險；頭寸風(fēng)險
position squaring
平倉
position unwind
回復(fù)原來持股量
positive balance
順差
positive cash flow
正向現(xiàn)金流量
positive growth
正增長；正數(shù)增長
positive non-interventionism
積極不干預(yù)政策
positive upward path
穩(wěn)步上揚
possessor
管有人
Post Office Trading Fund
郵政署營運基金
postal order
郵政匯票
post-cessation payment
停業(yè)后的支出
post-cessation receipt
停業(yè)后的收入
post-dated cheque
期票
posting
過帳
post-sterling era
英鎊區(qū)解散后的時期
post-tax operating profit
除稅后營業(yè)利潤
potential capital gain
可能獲得的資本增益
potential loss
潛在損失
potential market maker
未來的市場作價者；未來的市場"莊家"
potential offeror
有意要約人
potential taxpayer
可能成為納稅人的人士
Pound Sterling [GBP]
英鎊
poundage
按每一英鎊征收的稅額；按鎊收費額；企業(yè)收益中工資所占百分比
power of administration
管理權(quán)
Practice and Guidance Notes on Listing Rule Changes
《有關(guān)修改〈上市規(guī)則〉的應(yīng)用指引及指引摘要》
precedent partner
首合伙人
preceding year basis
以上年度為基礎(chǔ)；上年度評稅基期
preceding year of assessment
上一課稅年度
pre-commencement expenditure
開業(yè)前費用
pre-determined price
事先厘定的價格
pre-empt resources
優(yōu)先占用資源
pre-emptive right
優(yōu)先購買權(quán)；優(yōu)先認購權(quán)
preference margin
特惠待遇差額；優(yōu)惠差額
preference share
優(yōu)先股
preferential claim
優(yōu)先債權(quán)
preferential creditor
優(yōu)先債權(quán)人
preferential debt
優(yōu)先清償?shù)膫?BR> preferential payment
優(yōu)先償付
preferential right
優(yōu)先權(quán)
preferential treatment
優(yōu)惠待遇
preferred share
有優(yōu)先權(quán)的股份
pre-incorporation contract
公司成立前合約
preliminary estimate
初步估計
preliminary estimate of gross domestic product
本地生產(chǎn)總值的初步估計
preliminary expenses
初步開支；開辦費用；籌備費用
preliminary figure
初步數(shù)字
premium
溢價；保費；入股金；期權(quán)金；地價；土地補價；標金
premium assessment
補價評估；溢價評估
premium income
保費收入；地價收入
premium offered in tender
標金
premium portfolio
保費組合
premium rate
保費率
premium receivable
可收取保費
premium savings bond scheme
有獎儲蓄券計劃
premium tax
保費稅項
prepaid expenses
預(yù)付開支
prepaid tax
預(yù)繳稅項
prepayment
預(yù)付款項
prequalification
預(yù)先審定資格
prequalified consortium
經(jīng)預(yù)先審定資格的財團
prequalified tenderer
經(jīng)預(yù)先審定資格的投標者
prequalified tendering
資格預(yù)審?fù)稑朔绞?BR> prescribed currency
訂明貨幣
present value
現(xiàn)值
President of Asian Development Bank
亞洲開發(fā)銀行總裁
pressure of demand on domestic resources
對本地資源的需求壓力
pre-tax operating profit
除稅前營業(yè)利潤
prevailing market price
現(xiàn)行市價
prevention of double duty
預(yù)防雙重征稅
previous closing price
先前收市價
previous financial year
上一財政年度
price category
價格分類
price change
價格變動
price cheating
"食價"
price competitiveness
價格競爭力
price deflator
平減物價指數(shù)
price dissemination
報價；價格發(fā)布
price elasticity
價格彈性
price fluctuation
價格波動
price index
物價指數(shù)
price inelasticity
價格缺乏彈性
price inflation
價格上漲；物價上漲
price information
價格資料；價格行情
price list
價目表
price manipulation
操縱價格；"造價"
price mechanism
價格機制
price movement
價格變動
price notification
報價
price quotation
報價
price range
價格變動幅度
price relative
相對價格；比價
price survey
價格統(tǒng)計調(diào)查
price transparency
價格透明度
price trend
價格趨勢
price variation
價格變動
price-capping
價格上限
price--earnings ratio [P/E ratio]
市價盈利率；市盈率
price-sensitive information
股價敏感資料；影響股價的資料
Pricewaterhouse Coopers
羅兵咸永道會計師事務(wù)所
pricing district
定價區(qū)
pricing model
定價模式
pricing policy
定價政策
pricing strategy
定價策略
primary capital
基本資金；基礎(chǔ)資本
primary input
初期投入的資源
primary lien
第一留置權(quán)
primary listing
第一上市
primary market
初級市場；基本市場；第一市場
primary product
初級產(chǎn)品
primary production
初級生產(chǎn)；第一產(chǎn)業(yè)
prime rate
優(yōu)惠利率
principal
本金；委托人；主事人；當事人
principal activity
主要業(yè)務(wù)
principal beneficiary
主要受益人
principal income
主要入息
principal money
本金
principal of bills
庫券本金
principal office
總辦事處
principal place of business
主要營業(yè)地點
principal risk
主要風(fēng)險
principal shareholder
主要股東
principal value
基本價值；本金值
prior bill of sale
居先賣據(jù)
prior equitable interest
優(yōu)先的衡平法權(quán)益
prior interest
優(yōu)先權(quán)益
prior life interest
優(yōu)先終身權(quán)益
prior transaction
優(yōu)先交易
prior trustee
前任受托人
prioritized approach
優(yōu)先處理方法
priority claim
優(yōu)先索償
priority debt
優(yōu)先債項
priority rating
優(yōu)先級別
private bank
私人銀行
private banking
私人銀行業(yè)務(wù)
private company
私人公司
private consumption expenditure
私人消費開支
private contract
私人合約
private enterprise
私營企業(yè)
private examination
閉門研訊
private expenses
私人開支
private investment expenditure
私人投資開支
private limited company
私人有限公司
private placement
私人配售
private profit
私人利潤
private residential mortgage lending
私人住宅物業(yè)按揭貸款
private sales
內(nèi)部認購
private sector
私營機構(gòu)
private sector equity participation
私營機構(gòu)入股
private tender
私人投標
private trustee
私人受托人
privatization
私有化；私有化計劃
privatization price
私有化收購價
pro rata
按比例
probate
遺囑認證
Probate Registry
遺產(chǎn)承辦處
proceeds
收入；收益；得益
proceeds from borrowings
舉債所得款項
proceeds of bills
庫券收益
proceeds of forfeit
出售沒收物品所得收入
proceeds of sale
售賣得益；銷售收入
pro-competition
鼓勵競爭
pro-competition policy
鼓勵競爭的政策
procuration fee
借款代理費
procuration signature
代理簽名
producer
生產(chǎn)商
product price index [PPI]
生產(chǎn)物價指數(shù)
production approach
生產(chǎn)計算法
production cost
生產(chǎn)成本
production expenses
生產(chǎn)開支；生產(chǎn)費用
production-based gross domestic product estimate
以生產(chǎn)為計算基礎(chǔ)的本地生產(chǎn)總值估計數(shù)字
productive capacity
生產(chǎn)能力
productivity
生產(chǎn)力；生產(chǎn)率
professional accountant
專業(yè)會計師
professional charges
專業(yè)收費
Professional Course for Equity Options Practitioners
股票期權(quán)從業(yè)員專業(yè)課程
professional indemnity insurance
專業(yè)彌償保險
professional reinsurer
專業(yè)再保險人
professional valuation
專家估值
profit
利潤；盈利；溢利
profit and loss account
損益帳；損益表
profit and loss appropriation account
損益分配帳
profit and loss of previous period
前期損益
profit and loss of previous year
上年損益
profit and loss on exchange
匯兌損益
profit and loss on securities
證券損益
profit and loss statement
損益表
profit arising in or derived from Hong Kong
于香港產(chǎn)生或得自香港的利潤
profit forecast
利潤預(yù)測；盈利預(yù)測
profit margin
利潤率；利潤幅度
profit maximization
獲取大利潤；高利潤點
profit record
盈利記錄
profit sharing
盈利攤分
profit taking
獲利回吐；見利拋售
profitability
盈利能力
profiteer
投機商人；*商
profiteering
牟取暴利；投機倒把
profit--loss sharing ratio
盈虧分配比率
profits tax
利得稅
profits tax assessment
利得稅評稅
profits tax return
利得稅報稅表
profit-sharing bonus
紅利獎金
program trading
程式買賣
Programme Management System
綱領(lǐng)管理制度
programme of deregulation [interest rate]
撤銷利率限制計劃
Programme of Economic Surveys
經(jīng)濟統(tǒng)計調(diào)查計劃
progressive rate
累進稅率
progressive tax band
累進稅階
project cost
工程項目費用
project estimates
計劃預(yù)算；工程項目預(yù)算；工程計劃預(yù)算
project financing
項目融資
project-by-project approach
逐項計劃處理方法
projected income
預(yù)計收入
projected revenue
預(yù)計收入
projection
推算；預(yù)測；預(yù)計
project-linked borrowing
與指定計劃有關(guān)的借款
promise to pay
付款
promissory note [P/N]
承付票；本票；期票
prompt collection of money
迅速收款
prompt date
交割日
proof of debt
債權(quán)證明；債權(quán)證明表
proof of title
業(yè)權(quán)證明
proper account
妥善帳目
proper books of account
妥善帳簿
proper disbursement
正當墊付費用
properties sectorial index
地產(chǎn)分類指數(shù)
properties sub-index
地產(chǎn)分類指數(shù)
property
財產(chǎn)；物業(yè)；產(chǎn)權(quán)
property assessable to tax
應(yīng)課稅的物業(yè)
property derived from the deceased
得自死者的財產(chǎn)
property gains tax
物業(yè)增值稅
property investment arrangement
財產(chǎn)投資安排
property lending
物業(yè)貸款
property liable to estate duty
須繳納遺產(chǎn)稅的財產(chǎn)
property market
物業(yè)市場；地產(chǎn)市場
property market rental index
物業(yè)市場租金指數(shù)
property passing on a death
死者去世時轉(zhuǎn)移的財產(chǎn)
property portfolio
房地產(chǎn)投資組合
property situated outside Hong Kong
在香港以外地方的財產(chǎn)
property tax
物業(yè)稅
property tax assessment
物業(yè)稅評稅
Property Tax Demand Note
物業(yè)稅繳稅通知書
property tax return
物業(yè)稅報稅表
property taxpayer
繳納物業(yè)稅的人士
property-linked benefit
與財產(chǎn)相連的利益
proportional treaty
比例協(xié)約
proportional treaty reinsurance
比例協(xié)約再保險
proportionate reduction of property tax
按比例減征物業(yè)稅
Proposal for Alteration of Valuation List
修改估價冊建議書
proposal form
投保表格
proposed estimates
建議預(yù)算
proprietary insurance corporation
營利保險法團
proprietor
東主
proprietorship
獨資企業(yè)；東主所有權(quán)
prospective buyer
有意購買者；準買家
prospective liabilities
預(yù)期負債
prospective planholder
有意參與投資計劃的人士
prospectus
招股章程；發(fā)行章程
Protection of Wages on Insolvency Fund
破產(chǎn)欠薪保障基金
Protection of Wages on Insolvency Fund Board
破產(chǎn)欠薪保障基金委員會
protective trust
保護信托
protest of bills
匯票的拒付證明
provable debt
可證債項；可證債權(quán)
provident benefit
公積金福利
provident fund
公積金
provident fund scheme
公積金計劃
provision
撥款；預(yù)留款項；備付款項；準備金
provision for diminution in value
減值準備
provision for taxation
備付稅項
provision on account
臨時撥款額
provisional administrator
臨時管理人
provisional agreement for sale and purchase
臨時買賣協(xié)議
Provisional Certificate of Receipt of Estate Duty
遺產(chǎn)稅收訖臨時證明書
provisional damages
臨時損害賠償
provisional estimate
臨時估計數(shù)字
provisional estimate of gross domestic product
本地生產(chǎn)總值臨時估計數(shù)字
provisional letter of allotment
暫定配股通知書
provisional limit
暫定限額
provisional liquidator
臨時清盤人；暫委清盤人
provisional profits tax
暫繳利得稅
provisional property tax
暫繳物業(yè)稅
provisional salaries tax
暫繳薪俸稅
provisional tax
暫繳稅
provisional tax instalment system
暫繳稅分期繳付制度
Provisional Urban Council rates
臨時市政局差餉
provisionally acceptable levels [PALs]
暫定上限
provisionally acceptable levels of expenditure
暫定預(yù)算開支上限
provisioning policy
壞帳準備政策
proxy
代表；委托書
prudential supervision system
審慎監(jiān)管制度
public account
政府帳目
public accountant [PA]
注冊核數(shù)師
Public Accounts Committee of the Legislative Council
立法會政府帳目委員會
public auction
公開拍賣
public body
公共機構(gòu)
public company
公眾公司
public consumption expenditure
公眾消費開支
public corporation
上市公司；公營公司
public debt
政府債務(wù)；公債
public debt repayment
償還政府債務(wù)
public deposit
政府存款
public examination
公開研訊
public expenditure
公共開支
public finance
公共財政
public float
公眾持股量
public float requirement
公眾持股量規(guī)則
public fund
公共基金
public interest
公眾利益
public investment expenditure
公共投資開支
public limited company
公共有限公司；公眾有限公司；上市有限公司
public listed company
公眾上市公司
public offer
公開發(fā)售
public officer
公職人員
public policy
政府政策；公共政策
public revenue
政府收入；公共收入
Public Search Division [Companies Registry]
公眾查冊部〔公司注冊處〕
Public Search Hall [Companies Registry]
公眾查冊大堂〔公司注冊處〕
public sector
公營部門
public sector entity in Hong Kong
香港公營單位
public sector expenditure
公營部門開支
public sector expenditure on buildings and constructions
公營部門的建造開支
public sector expenditure on consolidated account
綜合帳目內(nèi)的公營部門開支
public subscription
公開發(fā)售；公開認購
public tender
公開招標
public trustee
公共受托人
public utility
公用事業(yè)；公用事業(yè)設(shè)施
public utility company
公用事業(yè)公司
public utility tariff
公用事業(yè)的收費
public utility-type undertaking
公用事業(yè)式企業(yè)
Public Works Management System
工務(wù)工程管理系統(tǒng)
public works non-recurrent expenditure
公共工程非經(jīng)常開支
public works recurrent expenditure
公共工程經(jīng)常開支
Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]
工務(wù)小組委員會〔立法會財務(wù)委員會〕
Public Works Tender Board
工務(wù)投標委員會
published price
公布價格
punitive tax
懲罰性稅項
purchase and sale statement
日結(jié)單對帳表；買賣報告
purchase consideration
買入價格；購買代價
purchase money
買款
purchase price
買價
purchase tax
購物稅
purchaser
承購人；購買人；買家
purchasing and inventory control
購貨與存貨管制
purchasing pattern
購買模式；采購模式
purchasing power
購買力
purchasing power parity
購買力平價
pure reinsurer
純再保險人
put option
認沽期權(quán)；看跌期權(quán)
put warrant
認沽認股權(quán)證
pyramid selling
層壓式推銷法
Pacific Basin Central Bank Conference
太平洋地區(qū)中央銀行會議 Pacific Basin Economic Council [PBEC]
太平洋地區(qū)經(jīng)濟議會
Pacific Economic Co-operation Council [PECC]
太平洋經(jīng)濟合作議會
Pacific Economic Outlook
《太平洋經(jīng)濟展望》
Pacific Finance (Hong Kong) Limited
怡泰富財務(wù)（香港）有限公司
package
整套方案
package concept
整體發(fā)展概念
package development
組合發(fā)展；整體發(fā)展
packing credit
打包貸款；打包放款
packing loan
打包放款
paid-in capital
實繳資本；實繳股本
paid-in share
實收股份
paid-up capital
繳足股本
paid-up share capital
繳足款股本
panic buying
恐慌性搶購
panic selling
恐慌性拋售
paper
票據(jù)；文件
paper clearing system
票據(jù)交換制度
paper gold
紙黃金
paper profit
帳面利潤；紙上利潤
par of exchange
匯兌平價
par value
票面值
parallel transaction
平行交易
parent company
母公司；控股公司
pari passu
平等權(quán)利；同等權(quán)益；按相同比例
Paris Bourse
巴黎證券交易所
parity of pay
同等薪酬
parity of subsidy principle
相同津貼的原則；平等津貼原則
part owner
有部分擁有權(quán)的人
part ownership
部分所有權(quán)
partial bid
部分收購建議
partial endorsement
部分背書
partial offer
部分要約
partial return of contribution
發(fā)還部分供款
partial settlement
部分交收
participant
參與者
participating preference share
參與優(yōu)先股
participation
參與；參加；參股
participation in profit
分紅
partly paid share
已繳部分股款的股份
partly paid share capital
已繳部分股款的股本
partly secured
部分有抵押
partner
合伙人；股東
partnership
合伙；合伙商行；合伙經(jīng)營
partnership account
合伙帳戶
partnership assets
合伙資產(chǎn)
partnership at will
隨意組合的合伙
partnership book
合伙簿冊
partnership business
合伙業(yè)務(wù)
partnership debt
合伙債項
partnership instrument
合伙契約
partnership money
合伙的款項
partnership property
合伙財產(chǎn)
partnership stock
合伙股本
passage allowance
旅費津貼
passbook
銀行存摺
patent
專利；專利權(quán)
patent right
專利權(quán)
patentee
專利持有人
pawn
當押
pawnbroker
當押商
pawner
當押人
Pay as You Earn Scheme [PAYE Scheme]
即賺即付計劃；即賺即付的繳稅計劃
pay band
薪酬級別
pay by lump sum
過付款
pay call
支付催繳股款
pay date
發(fā)薪日期
pay trend survey
薪酬趨勢調(diào)查
pay zone
付款區(qū)
payable
應(yīng)付；須付
payable at par
面值支付
payable at sight
見票即付
payable by instalments
以分期付款方式支付
payable in advance
上期繳納
payable on demand
可憑票要求付款
payables
應(yīng)付款項
payback period
還本期；回收期
payee
受款人；收款人；抬頭人
paying bank
付款銀行
payment
付款；支付款項
payment and drawback requirement
繳稅及退稅規(guī)定
Payment by Phone Service [PPS]
"繳費聆"服務(wù)
payment in due course
按期付款
payment in kind
實物支付
payment in lieu of notice
代通知金
payment of estate duty
繳付遺產(chǎn)稅
payment of maintenance
支付贍養(yǎng)費
payment of money
付款
payment of tax
繳付稅項
payment procedure
付款程序
payment receipt
付款收據(jù)
payment stopped
停止付款；停付
payment system
支付系統(tǒng)
payment terms
付款條件；付款方式
payment to redeem
贖款
payoff period
回收期；回本期
payroll
薪酬表；薪酬總額
payroll per capita
按受雇人數(shù)平均計算的薪金額
payroll system
薪俸記錄系統(tǒng)
pecuniary benefit
金錢利益
pecuniary consideration
金錢代價
pecuniary legacy
金錢遺贈
pecuniary liability
金錢上的法律責(zé)任
pecuniary loss
金錢損失
pegged exchange rate
聯(lián)系匯率；固定匯率
penal rate [Liquidity Adjustment Facility]
懲罰性息率〔流動資金調(diào)節(jié)機制〕
penal rent
懲罰租金
penal sum
罰金
penalty
罰則；罰款
Penalty Demand Note
罰款通知書
penny share
低價股票；"蚊型股"
pension
退休金
pension scheme
退休金計劃
People's Bank Law
《人民銀行法》
People's Bank of China
中國人民銀行
per annum
每年
per capita gross domestic product
按人口平均計算的本地生產(chǎn)總值；人均國內(nèi)生產(chǎn)總值
per capita gross national product
按人口平均計算的國民生產(chǎn)總值；人均國民生產(chǎn)總值
per capita income
人均收入
per centum
每百
percentage charges
按百分率收取的費用；征收百分率
percentage increase
增長百分率
percentage inflator
以百分率表示的增加指數(shù)
percentage point
百分點
performance
成績；業(yè)績；表現(xiàn)
performance bond
履約保證書
period for redemption
贖回期限
period of accrual of interest
應(yīng)計利息的期間
periodic actuarial investigation
定期精算調(diào)查
periodic payment
分期付款；定期付款
periodic updating of compensation rate
按期調(diào)整補償率
periodical payment
按期付款；定期付款
permanent capital
永久資本
permanent diminution
永久減值
permanent health business
永久健康業(yè)務(wù)
permanent transfer
永久轉(zhuǎn)讓
permanently discontinued business
永久停業(yè)
permitted level of return
獲準營利額；準許利潤水平
perquisite
額外賞賜
person carrying on business
經(jīng)營業(yè)務(wù)的人
person having spes successionis
有繼承期望的人
personal allowance
個人免稅額
personal assessment
個人入息課稅；以個人入息課稅辦法接受評稅
personal assessment allocation
撥入個人入息課稅計算款項
Personal Assessment Form
個人入息課稅表格
personal assessment tax
個人入息課稅應(yīng)付的稅款
personal chattels
非土地實產(chǎn)
personal consumption
個人消費
personal consumption expenditure
個人消費開支
personal emolument
個人薪酬；個人薪俸
personal emoluments subhead
個人薪酬分目
personal estate
可動產(chǎn)業(yè)
personal representative
遺產(chǎn)代理人
personal representative of a debtor
債務(wù)人的遺產(chǎn)代理人
personal spending pattern
個人消費模式
personal taxation
個人課稅
personalty
動產(chǎn)
personnel-related expenses
與員工有關(guān)連的開支
personnel-related expenses subhead
與員工有關(guān)連的開支分目
pessimist
"淡友"
petition
呈請；呈請書
petitioner
呈請人
petitioning creditor
提出呈請的債權(quán)人
petro dollar
石油美元
petty cash
小額現(xiàn)款
phased increase
分期遞增
phasing of expenditure
分期撥付開支
Philadelphia Stock Exchange
費城證券交易所
Philippine National Bank
菲律賓國家銀行
Philippine Peso [PHP]
菲律賓披索
physical assets
實物資產(chǎn)；有形資產(chǎn)
physical commodity
實物商品；實貨
physical delivery of instrument
票據(jù)實物交收
physical market
現(xiàn)貨市場
physical price
現(xiàn)貨價
physical settlement
以實物交易
pick up
復(fù)蘇〔經(jīng)濟〕；上揚〔價格〕
place an order
"落盤"
place of business
營業(yè)地點；營業(yè)處
place of negotiation
洽商地點
placement
配售
placement of securities
證券配售
placement of shares
股票配售
placing [listing method]
配售〔上市方式〕
placing prospectus
配股章程
plant and machinery
機器與設(shè)備；生產(chǎn)設(shè)備及機器
plateau
穩(wěn)定水平
platform rates
各級稅率
platinum
白金
"play the market"
操縱市場；"玩市"
pledge
質(zhì)押；質(zhì)權(quán)
pledged assets
質(zhì)押資產(chǎn)
pledgee
承押人
pledgor
質(zhì)押人
plough back
把利潤再投資
plummet
大幅下跌；暴瀉；直線下降
plunge
大跌；急挫
Po Fung Finance Company Limited
寶豐財務(wù)股份有限公司
Po Sang Bank Ltd.
寶生銀行有限公司
policy
政策；保單
policy holder
保單持有人
pooling agreement
匯集協(xié)議
pooling system
聚合制；聯(lián)營制
Port and Maritime Division [Economic Services Bureau]
港口及航運部〔經(jīng)濟局〕
portability
可調(diào)動性
portfolio
組合；投資組合
portfolio diversification
分散投資
portfolio management
投資組合管理
portfolio manager
投資組合經(jīng)理
portfolio movement
投資組合轉(zhuǎn)移
portfolio of commodities
商品投資組合；期貨組合
portfolio risk
投資組合的風(fēng)險；資產(chǎn)組合的風(fēng)險
portfolio value
投資組合總市值
position
頭寸；盤；倉；情況
position limit
持倉限額；頭寸限額；限倉
position risk
市場風(fēng)險；頭寸風(fēng)險
position squaring
平倉
position unwind
回復(fù)原來持股量
positive balance
順差
positive cash flow
正向現(xiàn)金流量
positive growth
正增長；正數(shù)增長
positive non-interventionism
積極不干預(yù)政策
positive upward path
穩(wěn)步上揚
possessor
管有人
Post Office Trading Fund
郵政署營運基金
postal order
郵政匯票
post-cessation payment
停業(yè)后的支出
post-cessation receipt
停業(yè)后的收入
post-dated cheque
期票
posting
過帳
post-sterling era
英鎊區(qū)解散后的時期
post-tax operating profit
除稅后營業(yè)利潤
potential capital gain
可能獲得的資本增益
potential loss
潛在損失
potential market maker
未來的市場作價者；未來的市場"莊家"
potential offeror
有意要約人
potential taxpayer
可能成為納稅人的人士
Pound Sterling [GBP]
英鎊
poundage
按每一英鎊征收的稅額；按鎊收費額；企業(yè)收益中工資所占百分比
power of administration
管理權(quán)
Practice and Guidance Notes on Listing Rule Changes
《有關(guān)修改〈上市規(guī)則〉的應(yīng)用指引及指引摘要》
precedent partner
首合伙人
preceding year basis
以上年度為基礎(chǔ)；上年度評稅基期
preceding year of assessment
上一課稅年度
pre-commencement expenditure
開業(yè)前費用
pre-determined price
事先厘定的價格
pre-empt resources
優(yōu)先占用資源
pre-emptive right
優(yōu)先購買權(quán)；優(yōu)先認購權(quán)
preference margin
特惠待遇差額；優(yōu)惠差額
preference share
優(yōu)先股
preferential claim
優(yōu)先債權(quán)
preferential creditor
優(yōu)先債權(quán)人
preferential debt
優(yōu)先清償?shù)膫?BR> preferential payment
優(yōu)先償付
preferential right
優(yōu)先權(quán)
preferential treatment
優(yōu)惠待遇
preferred share
有優(yōu)先權(quán)的股份
pre-incorporation contract
公司成立前合約
preliminary estimate
初步估計
preliminary estimate of gross domestic product
本地生產(chǎn)總值的初步估計
preliminary expenses
初步開支；開辦費用；籌備費用
preliminary figure
初步數(shù)字
premium
溢價；保費；入股金；期權(quán)金；地價；土地補價；標金
premium assessment
補價評估；溢價評估
premium income
保費收入；地價收入
premium offered in tender
標金
premium portfolio
保費組合
premium rate
保費率
premium receivable
可收取保費
premium savings bond scheme
有獎儲蓄券計劃
premium tax
保費稅項
prepaid expenses
預(yù)付開支
prepaid tax
預(yù)繳稅項
prepayment
預(yù)付款項
prequalification
預(yù)先審定資格
prequalified consortium
經(jīng)預(yù)先審定資格的財團
prequalified tenderer
經(jīng)預(yù)先審定資格的投標者
prequalified tendering
資格預(yù)審?fù)稑朔绞?BR> prescribed currency
訂明貨幣
present value
現(xiàn)值
President of Asian Development Bank
亞洲開發(fā)銀行總裁
pressure of demand on domestic resources
對本地資源的需求壓力
pre-tax operating profit
除稅前營業(yè)利潤
prevailing market price
現(xiàn)行市價
prevention of double duty
預(yù)防雙重征稅
previous closing price
先前收市價
previous financial year
上一財政年度
price category
價格分類
price change
價格變動
price cheating
"食價"
price competitiveness
價格競爭力
price deflator
平減物價指數(shù)
price dissemination
報價；價格發(fā)布
price elasticity
價格彈性
price fluctuation
價格波動
price index
物價指數(shù)
price inelasticity
價格缺乏彈性
price inflation
價格上漲；物價上漲
price information
價格資料；價格行情
price list
價目表
price manipulation
操縱價格；"造價"
price mechanism
價格機制
price movement
價格變動
price notification
報價
price quotation
報價
price range
價格變動幅度
price relative
相對價格；比價
price survey
價格統(tǒng)計調(diào)查
price transparency
價格透明度
price trend
價格趨勢
price variation
價格變動
price-capping
價格上限
price--earnings ratio [P/E ratio]
市價盈利率；市盈率
price-sensitive information
股價敏感資料；影響股價的資料
Pricewaterhouse Coopers
羅兵咸永道會計師事務(wù)所
pricing district
定價區(qū)
pricing model
定價模式
pricing policy
定價政策
pricing strategy
定價策略
primary capital
基本資金；基礎(chǔ)資本
primary input
初期投入的資源
primary lien
第一留置權(quán)
primary listing
第一上市
primary market
初級市場；基本市場；第一市場
primary product
初級產(chǎn)品
primary production
初級生產(chǎn)；第一產(chǎn)業(yè)
prime rate
優(yōu)惠利率
principal
本金；委托人；主事人；當事人
principal activity
主要業(yè)務(wù)
principal beneficiary
主要受益人
principal income
主要入息
principal money
本金
principal of bills
庫券本金
principal office
總辦事處
principal place of business
主要營業(yè)地點
principal risk
主要風(fēng)險
principal shareholder
主要股東
principal value
基本價值；本金值
prior bill of sale
居先賣據(jù)
prior equitable interest
優(yōu)先的衡平法權(quán)益
prior interest
優(yōu)先權(quán)益
prior life interest
優(yōu)先終身權(quán)益
prior transaction
優(yōu)先交易
prior trustee
前任受托人
prioritized approach
優(yōu)先處理方法
priority claim
優(yōu)先索償
priority debt
優(yōu)先債項
priority rating
優(yōu)先級別
private bank
私人銀行
private banking
私人銀行業(yè)務(wù)
private company
私人公司
private consumption expenditure
私人消費開支
private contract
私人合約
private enterprise
私營企業(yè)
private examination
閉門研訊
private expenses
私人開支
private investment expenditure
私人投資開支
private limited company
私人有限公司
private placement
私人配售
private profit
私人利潤
private residential mortgage lending
私人住宅物業(yè)按揭貸款
private sales
內(nèi)部認購
private sector
私營機構(gòu)
private sector equity participation
私營機構(gòu)入股
private tender
私人投標
private trustee
私人受托人
privatization
私有化；私有化計劃
privatization price
私有化收購價
pro rata
按比例
probate
遺囑認證
Probate Registry
遺產(chǎn)承辦處
proceeds
收入；收益；得益
proceeds from borrowings
舉債所得款項
proceeds of bills
庫券收益
proceeds of forfeit
出售沒收物品所得收入
proceeds of sale
售賣得益；銷售收入
pro-competition
鼓勵競爭
pro-competition policy
鼓勵競爭的政策
procuration fee
借款代理費
procuration signature
代理簽名
producer
生產(chǎn)商
product price index [PPI]
生產(chǎn)物價指數(shù)
production approach
生產(chǎn)計算法
production cost
生產(chǎn)成本
production expenses
生產(chǎn)開支；生產(chǎn)費用
production-based gross domestic product estimate
以生產(chǎn)為計算基礎(chǔ)的本地生產(chǎn)總值估計數(shù)字
productive capacity
生產(chǎn)能力
productivity
生產(chǎn)力；生產(chǎn)率
professional accountant
專業(yè)會計師
professional charges
專業(yè)收費
Professional Course for Equity Options Practitioners
股票期權(quán)從業(yè)員專業(yè)課程
professional indemnity insurance
專業(yè)彌償保險
professional reinsurer
專業(yè)再保險人
professional valuation
專家估值
profit
利潤；盈利；溢利
profit and loss account
損益帳；損益表
profit and loss appropriation account
損益分配帳
profit and loss of previous period
前期損益
profit and loss of previous year
上年損益
profit and loss on exchange
匯兌損益
profit and loss on securities
證券損益
profit and loss statement
損益表
profit arising in or derived from Hong Kong
于香港產(chǎn)生或得自香港的利潤
profit forecast
利潤預(yù)測；盈利預(yù)測
profit margin
利潤率；利潤幅度
profit maximization
獲取大利潤；高利潤點
profit record
盈利記錄
profit sharing
盈利攤分
profit taking
獲利回吐；見利拋售
profitability
盈利能力
profiteer
投機商人；*商
profiteering
牟取暴利；投機倒把
profit--loss sharing ratio
盈虧分配比率
profits tax
利得稅
profits tax assessment
利得稅評稅
profits tax return
利得稅報稅表
profit-sharing bonus
紅利獎金
program trading
程式買賣
Programme Management System
綱領(lǐng)管理制度
programme of deregulation [interest rate]
撤銷利率限制計劃
Programme of Economic Surveys
經(jīng)濟統(tǒng)計調(diào)查計劃
progressive rate
累進稅率
progressive tax band
累進稅階
project cost
工程項目費用
project estimates
計劃預(yù)算；工程項目預(yù)算；工程計劃預(yù)算
project financing
項目融資
project-by-project approach
逐項計劃處理方法
projected income
預(yù)計收入
projected revenue
預(yù)計收入
projection
推算；預(yù)測；預(yù)計
project-linked borrowing
與指定計劃有關(guān)的借款
promise to pay
付款
promissory note [P/N]
承付票；本票；期票
prompt collection of money
迅速收款
prompt date
交割日
proof of debt
債權(quán)證明；債權(quán)證明表
proof of title
業(yè)權(quán)證明
proper account
妥善帳目
proper books of account
妥善帳簿
proper disbursement
正當墊付費用
properties sectorial index
地產(chǎn)分類指數(shù)
properties sub-index
地產(chǎn)分類指數(shù)
property
財產(chǎn)；物業(yè)；產(chǎn)權(quán)
property assessable to tax
應(yīng)課稅的物業(yè)
property derived from the deceased
得自死者的財產(chǎn)
property gains tax
物業(yè)增值稅
property investment arrangement
財產(chǎn)投資安排
property lending
物業(yè)貸款
property liable to estate duty
須繳納遺產(chǎn)稅的財產(chǎn)
property market
物業(yè)市場；地產(chǎn)市場
property market rental index
物業(yè)市場租金指數(shù)
property passing on a death
死者去世時轉(zhuǎn)移的財產(chǎn)
property portfolio
房地產(chǎn)投資組合
property situated outside Hong Kong
在香港以外地方的財產(chǎn)
property tax
物業(yè)稅
property tax assessment
物業(yè)稅評稅
Property Tax Demand Note
物業(yè)稅繳稅通知書
property tax return
物業(yè)稅報稅表
property taxpayer
繳納物業(yè)稅的人士
property-linked benefit
與財產(chǎn)相連的利益
proportional treaty
比例協(xié)約
proportional treaty reinsurance
比例協(xié)約再保險
proportionate reduction of property tax
按比例減征物業(yè)稅
Proposal for Alteration of Valuation List
修改估價冊建議書
proposal form
投保表格
proposed estimates
建議預(yù)算
proprietary insurance corporation
營利保險法團
proprietor
東主
proprietorship
獨資企業(yè)；東主所有權(quán)
prospective buyer
有意購買者；準買家
prospective liabilities
預(yù)期負債
prospective planholder
有意參與投資計劃的人士
prospectus
招股章程；發(fā)行章程
Protection of Wages on Insolvency Fund
破產(chǎn)欠薪保障基金
Protection of Wages on Insolvency Fund Board
破產(chǎn)欠薪保障基金委員會
protective trust
保護信托
protest of bills
匯票的拒付證明
provable debt
可證債項；可證債權(quán)
provident benefit
公積金福利
provident fund
公積金
provident fund scheme
公積金計劃
provision
撥款；預(yù)留款項；備付款項；準備金
provision for diminution in value
減值準備
provision for taxation
備付稅項
provision on account
臨時撥款額
provisional administrator
臨時管理人
provisional agreement for sale and purchase
臨時買賣協(xié)議
Provisional Certificate of Receipt of Estate Duty
遺產(chǎn)稅收訖臨時證明書
provisional damages
臨時損害賠償
provisional estimate
臨時估計數(shù)字
provisional estimate of gross domestic product
本地生產(chǎn)總值臨時估計數(shù)字
provisional letter of allotment
暫定配股通知書
provisional limit
暫定限額
provisional liquidator
臨時清盤人；暫委清盤人
provisional profits tax
暫繳利得稅
provisional property tax
暫繳物業(yè)稅
provisional salaries tax
暫繳薪俸稅
provisional tax
暫繳稅
provisional tax instalment system
暫繳稅分期繳付制度
Provisional Urban Council rates
臨時市政局差餉
provisionally acceptable levels [PALs]
暫定上限
provisionally acceptable levels of expenditure
暫定預(yù)算開支上限
provisioning policy
壞帳準備政策
proxy
代表；委托書
prudential supervision system
審慎監(jiān)管制度
public account
政府帳目
public accountant [PA]
注冊核數(shù)師
Public Accounts Committee of the Legislative Council
立法會政府帳目委員會
public auction
公開拍賣
public body
公共機構(gòu)
public company
公眾公司
public consumption expenditure
公眾消費開支
public corporation
上市公司；公營公司
public debt
政府債務(wù)；公債
public debt repayment
償還政府債務(wù)
public deposit
政府存款
public examination
公開研訊
public expenditure
公共開支
public finance
公共財政
public float
公眾持股量
public float requirement
公眾持股量規(guī)則
public fund
公共基金
public interest
公眾利益
public investment expenditure
公共投資開支
public limited company
公共有限公司；公眾有限公司；上市有限公司
public listed company
公眾上市公司
public offer
公開發(fā)售
public officer
公職人員
public policy
政府政策；公共政策
public revenue
政府收入；公共收入
Public Search Division [Companies Registry]
公眾查冊部〔公司注冊處〕
Public Search Hall [Companies Registry]
公眾查冊大堂〔公司注冊處〕
public sector
公營部門
public sector entity in Hong Kong
香港公營單位
public sector expenditure
公營部門開支
public sector expenditure on buildings and constructions
公營部門的建造開支
public sector expenditure on consolidated account
綜合帳目內(nèi)的公營部門開支
public subscription
公開發(fā)售；公開認購
public tender
公開招標
public trustee
公共受托人
public utility
公用事業(yè)；公用事業(yè)設(shè)施
public utility company
公用事業(yè)公司
public utility tariff
公用事業(yè)的收費
public utility-type undertaking
公用事業(yè)式企業(yè)
Public Works Management System
工務(wù)工程管理系統(tǒng)
public works non-recurrent expenditure
公共工程非經(jīng)常開支
public works recurrent expenditure
公共工程經(jīng)常開支
Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]
工務(wù)小組委員會〔立法會財務(wù)委員會〕
Public Works Tender Board
工務(wù)投標委員會
published price
公布價格
punitive tax
懲罰性稅項
purchase and sale statement
日結(jié)單對帳表；買賣報告
purchase consideration
買入價格；購買代價
purchase money
買款
purchase price
買價
purchase tax
購物稅
purchaser
承購人；購買人；買家
purchasing and inventory control
購貨與存貨管制
purchasing pattern
購買模式；采購模式
purchasing power
購買力
purchasing power parity
購買力平價
pure reinsurer
純再保險人
put option
認沽期權(quán)；看跌期權(quán)
put warrant
認沽認股權(quán)證
pyramid selling
層壓式推銷法