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(jì)議會
Pacific Economic Co-operation Council [PECC] 太平洋經(jīng)濟(jì)合作議會
Pacific Economic Outlook 《太平洋經(jīng)濟(jì)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 賬面利潤；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 合伙賬戶
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 銀行存折
patent 專利；專利權(quán)
patent right 專利權(quán)
patentee 專利持有人
pawn 當(dāng)押
pawnbroker 當(dāng)押商
pawner 當(dāng)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 一次過付款
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(zhǔn)營利額；準(zhǔn)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(jì)〕；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(jì)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(rèn)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(biāo)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(biāo)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(tuán)
prequalified tenderer 經(jīng)預(yù)先審定資格的投標(biāo)者
prequalified tendering 資格預(yù)審?fù)稑?biāo)方式
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 價格數(shù)據(jù)；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 股價敏感數(shù)據(jù)；影響股價的數(shù)據(jù)
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 最優(yōu)惠利率
principal 本金；委托人；主事人；當(dāng)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(rèn)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(biāo)
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(rèn)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 獲取最大利潤；最高利潤點
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；奸商
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 程序買賣
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(jì)統(tǒng)計調(diào)查計劃
progressive rate 累進(jìn)稅率
progressive tax band 累進(jìn)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 付款承諾
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(dāng)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(tuán)
proprietor 東主
proprietorship 獨資企業(yè)；東主所有權(quán)
prospective buyer 有意購買者；準(zhǔn)買家
prospective liabilities 預(yù)期負(fù)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(hù)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(zhǔn)備金
provision for diminution in value 減值準(zhǔn)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(zhǔn)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 公帑；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 money 公帑
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(rèn)購
public tender 公開招標(biāo)
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(biāo)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(rèn)沽期權(quán)；看跌期權(quán)
put warrant 認(rèn)沽認(rèn)股權(quán)證
pyramid selling 層壓式推銷法