Accounting Vocabulary-P

P
    預付賬款： prepayments/payment in advance
    壞賬準備： provision for bad debts/bad debts expense
    預提費用： provision for expenses
    生產成本： product cost /output cost
    現(xiàn)值： present value
    訂貨單： purchase order
    記賬憑證： posting document
    定期盤存： periodic inventory
    實地盤存制： physical inventory system
    實地盤點： physical inventory
    永續(xù)盤存制： perpetual inventory system
    購貨： purchase
    購貨退回與折讓： purchase return and allowances
    產成品： product /finished goods
    動產： personal property
    利潤： profit
    稅前利潤： profit before tax
    稅后利潤： profit after tax
    普華永道： Price Water House Coopers
    期間費用： period expense