paid-in surplus
儋本公峰、鉿外投入儋本

payment in advance
盍付?款

pension
退休金

periodic inventory system
定期斃存制

permanent proprietorship
永久性儋本

perpetual inventory system
永理斃存制

petty cash
零用金

physical inventory system
?地?cái)来嬷?br />
pledge
冱?、冱押

posting expense
咿?

prepaid expense
盍付僂用

present value
?值

price-earnings ratio
本益比、市盈率

primary liability
主要??

profit
利?、利益

profit center
利?中心

promissory note
本票、期票

proprietary interest
?主?益