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		     Paper profits 账面利润     Per value 面值     Parent company 母公司     Participating preferred stock 参与优先股     Partnership 合伙     Patent 专利     Payments in advance 预付款     Pension 养老金     Percentage-of-credit-sales approach 赊销百分比法     Periodic method 定期法     Perpetual method 永续法     Physical obsolescence 实物陈旧     Portfolio 投资组合     Postacquisition expenditures 收购后费用     Postretirement costs 退休后成本     Preemptive right 优先股权     Premium on bonds payable应付债券溢价     Prepaid expenses 准备成本     Present value 现值     Price/earnings ratio 价格/收益比     Prime interest rate 优惠利率     Principal 本金当事人     Prior period adjustment 前期调整数     Private company 私人公司     Proceeds 收入     Production capacity 生产能力     Production efficiency 生产效率     Profit 利润     Profit and loss statement 损益表     Profitability 获利能力     Profitability ratios 获利能力比率     Property 财产     Property, plan, and equipment 财产,车间和设备     Prospectus 招股说明书     Proxy statement 委托书     Public accounting firms 会计师事务所     Purchase method 购买法     Purchasing power 购买力
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