财经类行业术语 P

126

Pacific Basin Central Bank Conference 太平洋地区中央银行会议

Pacific Basin Economic Council 太平洋地区经济议会

Pacific Economic Co-operation Council 太平洋经济相助议会

Pacific Economic Outlook 《太平洋经济瞻望》

Pacific Finance (Hong Kong) Limited 怡泰富财务（香港）有限公司

package 整套有野心

package concept 合座发展见解

package development 组合发展；合座发展

packing credit 打包贷款；打包放款

packing loan 打包放款

paid-in capital 实缴成本；实缴股本

paid-in share 实收股份

paid-up capital 缴足股本

paid-up share capital 缴足款股本

panic buying 心焦性抢购

panic selling 心焦性抛售

paper 单子；文献

paper clearing system 单子交换轨制

paper gold 纸黄金

paper profit 账面利润；纸上利润

par of exchange 汇兑平价

par value 票面值

parallel transaction 平行交往

parent company 母公司；控股公司

pari passu 对等职权；同等权益；按交流比例

Paris Bourse 巴黎证券交往所

parity of pay 同等薪酬

parity of subsidy principle 交流津贴的原则；对等津贴原则

part owner 有部分领有权的东说念主

part ownership 部分整个权

partial bid 部分收购建议

partial endorsement 部分背书

partial offer 部分要约

partial return of contribution 发回部分供款

partial settlement 部分交收

participant 参与者

participating preference share 参与优先股

participation 参与；参加；参股

participation in profit 分成

partly paid share 已缴部分股款的股份

partly paid share capital 已缴部分股款的股本

127

partly secured 部分有典质

partner 结伴东说念主；激动

partnership 结伴；结伴商行；结伴规划

partnership account 结伴账户

partnership assets 结伴资产

partnership at will 松驰组合的结伴

partnership book 结伴簿册

partnership business 结伴业务

partnership debt 结伴债项

partnership instrument 结伴契约

partnership money 结伴的款项

partnership property 结伴财产

partnership stock 结伴股本

passage allowance 旅费津贴

passbook 银行存折

patent 专利；专利权

patent right 专利权

patentee 专利握有东说念主

pawn 当押

pawnbroker 当押商

pawner 当押东说念主

Pay as You Earn Scheme

pay band 薪酬级别

pay by lump sum 一次过付款

pay call 支付催缴股款

pay date 发薪日历

pay trend survey 薪酬趋势看望

pay zone 付款区

payable 搪塞；须付

payable at par 面值支付

payable at sight 见票即付

即赚即付规划；即赚即付的缴税规划

payable by instalments 以分期付款模式支付

payable in advance 上期交纳

payable on demand 可凭票要求付款

payables 搪塞款项

payback period 还本期；回收期

payee 受款东说念主；收款东说念主；昂首东说念主

paying bank 付款银行

payment 付款；支付款项

payment and drawback requirement 缴税及退税限定

Payment by Phone Service “缴费聆”服务

payment in due course 按期付款

payment in kind 什物支付

payment in lieu of notice 代见告金

128

payment of estate duty 缴付遗产税

payment of maintenance 支付服侍费

payment of money 付款

payment of tax 缴付税项

payment procedure 付款才略

payment receipt 付款收条

payment stopped 住手付款；停付

payment system 支付系统

payment terms 付款要求；付款模式

payment to redeem 赎款

payoff period 回收期；回本期

payroll 薪酬表；薪酬总和

payroll per capita 按受雇东说念主数平均辩论的酬报额

payroll system 薪俸纪录系统

pecuniary benefit 财富利益

pecuniary consideration 财富代价

pecuniary legacy 财富遗赠

pecuniary liability 财富上的法律职守

pecuniary loss 财富损失

pegged exchange rate 筹议汇率；固定汇率

penal rate 刑事职守性息率〔流动资金诊疗机制〕

penal rent 刑事职守房钱

penal sum 罚金

penalty 罚则；罚金

Penalty Demand Note 罚金见告书

penny share 廉价股票；“ 蚊型股”

pension 退休金

pension scheme 退休金规划

People's Bank Law 《东说念主民银行法》

People's Bank of China 中国东说念主民银行

per annum 每年

per capita gross domestic product 按东说念主口平均辩论的腹地坐褥总值；东说念主均国内坐褥总值

per capita gross national product

按东说念主口平均辩论的国民坐褥总值；东说念主均国民坐褥总值

per capita income 东说念主均收入

per centum 每百

percentage charges 按百分率收取的用度；征收百分率

percentage increase 增长百分率

percentage inflator 以百分率示意的加多指数

percentage point 百分点

performance 成绩；事迹；进展

performance bond 践约保文凭

period for redemption 赎回期限

period of accrual of interest 应计利息的技术

periodic actuarial investigation 依期精算看望

129

periodic payment 分期付款；依期付款

periodic updating of compensation rate 按期调整补偿率

periodical payment 按期付款；依期付款

permanent capital 恒久成本

permanent diminution 恒久减值

permanent health business 恒久健康业务

permanent transfer 恒久转让

permanently discontinued business 恒久破产

permitted level of return 获准渔利额；准许利润水平

perquisite 特地犒赏

person carrying on business 规划业务的东说念主

person having spes successionis 有秉承盼望的东说念主

personal allowance 个东说念主免税额

personal assessment 个东说念主入息课税；以个东说念主入息课税宗旨吸收评税

personal assessment allocation 拨入个东说念主入息课税辩论款项

Personal Assessment Form 个东说念主入息课税表格

personal assessment tax 个东说念主入息课税搪塞的税款

personal chattels 非地皮实产

personal consumption 个东说念主销耗

personal consumption expenditure 个东说念主销耗开支

personal emolument 个东说念主薪酬；个东说念主薪俸

personal emoluments subhead 个东说念主薪酬分目

personal estate 可动产业

personal representative 遗产代理东说念主

personal representative of a debtor 债务东说念主的遗产代理东说念主

personal spending pattern 个东说念主销耗模式

personal taxation 个东说念主课税

personalty 动产

personnel-related expenses 与职工干系连的开支

personnel-related expenses subhead 与职工干系连的开支分目

pessimist “淡友”

petition 呈请；呈请书

petitioner 呈请东说念主

petitioning creditor 提议呈请的债权东说念主

petro dollar 石油好意思元

petty cash 小额现金

phased increase 分期递加

phasing of expenditure 分期拨付开支

Philadelphia Stock Exchange 费城证券交往所

Philippine National Bank 菲律宾国度银行

Philippine Peso 菲律宾披索

physical assets 什物质产；有形资产

physical commodity 什物商品；实货

physical delivery of instrument 单子什物交收

130

physical market 现货商场

physical price 现货价

physical settlement 以什物交往

pick up 复苏〔经济〕；上扬〔价钱〕

place an order “落盘”

place of business 营业地点；营业处

place of negotiation 洽商地点

placement 配售

placement of securities 证券配售

placement of shares 股票配售

placing 配售〔上市模式〕

placing prospectus 配股法则

plant and machinery 机器与迷惑；坐褥迷惑及机器

plateau 潜入水平

platform rates 各级税率

platinum 白金

"play the market" 摆布商场；“玩市”

pledge 质押；质权

pledged assets 质押资产

pledgee 承押东说念主

pledgor 质押东说念主

plough back 把利润再投资

plummet 大幅下落；暴泻；直线下降

plunge 大跌；急挫

Po Fung Finance Company Limited 宝丰财务股份有限公司

Po Sang Bank Ltd. 宝生银行有限公司

policy 战略；保单

policy holder 保单握有东说念主

pooling agreement 鸠合合同

pooling system 团聚制；联营制

Port and Maritime Division 口岸及航运部〔经济局〕

portability 可转机性

portfolio 组合；投资组合

portfolio diversification 散播投资

portfolio management 投资组合搞定

portfolio manager 投资组合司理

portfolio movement 投资组合转化

portfolio of commodities 商品投资组合；期货组合

portfolio risk 投资组合的风险；资产组合的风险

portfolio value 投资组合总市值

position 头寸；盘；仓；情况

position limit 握仓名额；头寸名额；限仓

position risk 商场风险；头寸风险

position squaring 平仓

131

position unwind 回收复来握股量

positive balance 顺差

positive cash flow 正向现金流量

positive growth 正增长；正数增长

positive non-interventionism 积极不搅扰战略

positive upward path 稳步上扬

possessor 管有东说念主

Post Office Trading Fund 邮政署营运基金

postal order 邮政汇票

post-cessation payment 破产后的支拨

post-cessation receipt 破产后的收入

post-dated cheque 期票

posting 过帐

post-sterling era 英镑区驱散后的时辰

post-tax operating profit 除税后营业利润

potential capital gain 可能得回的成本增益

potential loss 潜在损失

potential market maker 改日的商场作价者；改日的商场“庄家”

potential offeror 专门要约东说念主

potential taxpayer 可能成为纳税东说念主的东说念主士

Pound Sterling 英镑

poundage 按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比

power of administration 搞定权

Practice and Guidance Notes on Listing Rule Changes 《干系修改〈上市法则〉的讹诈指点及指点节录》

precedent partner 首结伴东说念主

preceding year basis 以上年度为基础；上年度评税基期

preceding year of assessment 上一课税年度

pre-commencement expenditure 开业前用度

pre-determined price 预先厘定的价钱

pre-empt resources 优先占用资源

pre-emptive right 优先购买权；优先认购权

preference margin 特惠待遇差额；优惠差额

preference share 优先股

preferential claim 优先债权

preferential creditor 优先债权东说念主

preferential debt 优先退回的债项

preferential payment 优先偿付

preferential right 优先权

preferential treatment 优惠待遇

preferred share 有优先权的股份

pre-incorporation contract 公司开发前合约

preliminary estimate 初步料到

preliminary estimate of gross domestic product 腹地坐褥总值的初步料到

132

preliminary expenses 初步开支；开办用度；筹备用度

preliminary figure 初步数字

premium 溢价；保费；入股金；期权金；地价；地皮补价；标金

premium assessment 补价评估；溢价评估

premium income 保费收入；地价收入

premium offered in tender 标金

premium portfolio 保费组合

premium rate 保费率

premium receivable 可收取保费

premium savings bond scheme 有奖储蓄券规划

premium tax 保费税项

prepaid expenses 预支开支

prepaid tax 预缴税项

prepayment 预支款项

prequalification 预先核定履历

prequalified consortium 经预先核定履历的财团

prequalified tenderer 经预先核定履历的投标者

prequalified tendering 履历预审投标模式

prescribed currency 订明货币

present value 现值

President of Asian Development Bank 亚洲开发银行总裁

pressure of demand on domestic resources 对腹地资源的需求压力

pre-tax operating profit 除税前营业利润

prevailing market price 现行市价

prevention of double duty 防患双重纳税

previous closing price 先前收市价

万生优配，万生配资，万生优配官网，实盘配资平台APP，可查的实盘配资公司

previous financial year 上一财政年度

price category 价钱分类

price change 价钱变动 price cheating “食价”

price competitiveness 价钱竞争力

price deflator 平减物价指数

price dissemination 报价；价钱发布

price elasticity 价钱弹性

price fluctuation 价钱波动

price index 物价指数

price inelasticity 价钱浮泛弹性

price inflation 价钱高涨；物价高涨

price information 价钱数据；价钱行情

price list 价目表

price manipulation 摆布价钱；“造价”

price mechanism 价钱机制

price movement 价钱变动

price notification 报价

133

price quotation 报价

price range 价钱变动幅度

price relative 相对价钱；比价

price survey 价钱统计看望

price transparency 价钱透明度

price trend 价钱趋势

price variation 价钱变动

price-capping 价钱上限

price--earnings ratio

市价盈利率；市盈率

price-sensitive information 股价敏锐数据；影响股价的数据

Pricewaterhouse Coopers 罗兵咸永说念管帐师事务所

pricing district 订价区

pricing model 订价模式

pricing policy 订价战略

pricing strategy 订价策略

primary capital 基本资金；基础成本

primary input 初期进入的资源

primary lien 第一留置权

primary listing 第一上市

primary market 低级商场；基本商场；第一商场

primary product 低级居品

primary production 低级坐褥；第一产业

prime rate 最优惠利率

principal 本金；交付东说念主；主事东说念主；当事东说念主

principal activity 主要业务

principal beneficiary 主要受益东说念主

principal income 主要入息

principal money 本金

principal of bills 库券本金

principal office 总处事处

principal place of business 主要营业地点

principal risk 主要风险

principal shareholder 主要激动

principal value 基本价值；本金值

prior bill of sale 居先卖据

prior equitable interest 优先的衡平法权益

prior interest 优先权益

prior life interest 优先终生权益

prior transaction 优先交往

prior trustee 前任受托东说念主

prioritized approach 优先处理措施

priority claim 优先索偿

priority debt 优先债项

priority rating 优先级别

134

private bank 私东说念主银行

private banking 私东说念主银行业务

private company 私东说念主公司

private consumption expenditure 私东说念主销耗开支

private contract 私东说念主合约

private enterprise 私营企业

private examination 闭门研讯

private expenses 私东说念主开支

private investment expenditure 私东说念主投资开支

private limited company 私东说念主有限公司

private placement 私东说念主配售

private profit 私东说念主利润

private residential mortgage lending 私东说念主住宅物业按揭贷款

private sales 里面认购

private sector 私营机构

private sector equity participation 私营机构入股

private tender 私东说念主投标

private trustee 私东说念主受托东说念主

privatization 特有化；特有化规划

privatization price 特有化收购价

pro rata 按比例

probate 遗嘱认证

Probate Registry 遗产经办处

proceeds 收入；收益；收获

proceeds from borrowings 举债所得款项

proceeds of bills 库券收益

proceeds of forfeit 出售充公物品所得收入

proceeds of sale 售卖收获；销售收入

pro-competition 饱读吹竞争

pro-competition policy 饱读吹竞争的战略

procuration fee 借债代理费

procuration signature 代理签名

producer 坐褥商

product price index 坐褥物价指数

production approach 坐褥辩论法

production cost 坐褥成本

production expenses 坐褥开支；坐褥用度

production-based gross domestic product estimate

以坐褥为辩论基础的腹地坐褥总值料到数字

productive capacity 坐褥智力

productivity 坐褥力；坐褥率

professional accountant 专科管帐师

professional charges 专科收费

Professional Course for Equity Options Practitioners

股票期权从业员专科课程

professional indemnity insurance 专科弥偿保障

135

professional reinsurer 专科再保障东说念主

professional valuation 大家估值

profit 利润；盈利；溢利

profit and loss account 损益帐；损益表

profit and loss appropriation account 损益分拨帐

profit and loss of previous period 前期损益

profit and loss of previous year 上年损益

profit and loss on exchange 汇兑损益

profit and loss on securities 证券损益

profit and loss statement 损益表

profit arising in or derived from Hong Kong 于香港产生或得自香港的利润

profit forecast 利润预测；盈利预测

profit margin 利润率；利润幅度

profit maximization 获取最大利润；最高利润点

profit record 盈利纪录

profit sharing 盈利摊分

profit taking 赚钱回吐；见利抛售

profitability 盈利智力

profiteer 投契商东说念主；市侩

profiteering 牟取暴利；投契倒把

profit--loss sharing ratio 盈亏分拨比率

profits tax 利得税

profits tax assessment 利得税评税

profits tax return 利得税报税表

profit-sharing bonus 红利奖金

program trading 才略交易

Programme Management System 摘要搞定轨制

programme of deregulation 铲除利率遏抑规划

Programme of Economic Surveys 经济统计看望规划

progressive rate 累进税率

progressive tax band 累进税阶

project cost 工程表情用度

project estimates 规划预算；工程表情预算；工程规划预算

project financing 表情融资

project-by-project approach 逐项规划处理措施

projected income 揣度收入

projected revenue 揣度收入

projection 推算；预测；揣度

project-linked borrowing 与指定规划干系的借债

promise to pay 付款痛快

promissory note

承付票；本票；期票

prompt collection of money 马上收款

prompt date 交割日

proof of debt 债权诠释；债权诠释表

136

proof of title 业权诠释

proper account 妥善帐目

proper books of account 妥善帐簿

proper disbursement 正大垫付用度

properties sectorial index 地产分类指数

properties sub-index 地产分类指数

property 财产；物业；产权

property assessable to tax 应课税的物业

property derived from the deceased 得自死者的财产

property gains tax 物业升值税

property investment arrangement 财产投资安排

property lending 物业贷款

property liable to estate duty 须交纳遗产税的财产

property market 物业商场；地产商场

property market rental index 物业商场房钱指数

property passing on a death 死者损失时转化的财产

property portfolio 房地产投资组合

property situated outside Hong Kong 在香港之外地点的财产

property tax 物业税

property tax assessment 物业税评税

Property Tax Demand Note 物业税缴税见告书

property tax return 物业税报税表

property taxpayer 交纳物业税的东说念主士

property-linked benefit 与财产无间的利益

proportional treaty 比例协约

proportional treaty reinsurance 比例协约再保障

proportionate reduction of property tax 按比例减征物业税

Proposal for Alteration of Valuation List 修改估价册建议书

proposal form 投保表格

proposed estimates 建议预算

proprietary insurance corporation 渔利保障法团

proprietor 东主

proprietorship 独资企业；东主整个权

prospective buyer 专门购买者；准买家

prospective liabilities 预期欠债

prospective planholder 专门参与投资规划的东说念主士

prospectus 招股法则；刊行法则

Protection of Wages on Insolvency Fund 破产欠薪保障基金

Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会

protective trust 保护相信

protest of bills 汇票的拒付诠释

provable debt 可证债项；可证债权

provident benefit 公积金福利

provident fund 公积金

137

provident fund scheme 公积金规划

provision 拨款；预留款项；备付款项；准备金

provision for diminution in value 减值准备

provision for taxation 备付税项

provision on account 临时拨款额

provisional administrator 临时搞定东说念主

provisional agreement for sale and purchase 临时交易合同

Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时诠释书

provisional damages 临时挫伤抵偿

provisional estimate 临时料到数字

provisional estimate of gross domestic product 腹地坐褥总值临时料到数字

provisional letter of allotment 暂定配股见告书

provisional limit 暂命名额

provisional liquidator 临时清盘东说念主；暂委清盘东说念主

provisional profits tax 暂缴利得税

provisional property tax 暂缴物业税

provisional salaries tax 暂缴薪俸税

provisional tax 暂缴税

provisional tax instalment system 暂缴税分期缴付轨制

Provisional Urban Council rates 临时市政局差饷

provisionally acceptable levels 暂定上限

provisionally acceptable levels of expenditure 暂定预算开支上限

provisioning policy 坏帐准备战略

proxy 代表；交付书

prudential supervision system 审慎监管轨制

public account 政府帐目

public accountant 注册核数师

Public Accounts Committee of the Legislative Council 立法会政府帐目委员会

public auction 公开拍卖

public body 大众机构

public company 公众公司

public consumption expenditure 公众销耗开支

public corporation 上市公司；公营公司

public debt 政府债务；公债

public debt repayment 偿还政府债务

public deposit 政府入款

public examination 公开研讯

public expenditure 大众开支

public finance 大众财政

public float 公众握股量

public float requirement 公众握股量法则

public fund 公帑；大众基金

public interest 公众利益

public investment expenditure 大众投资开支

138

public limited company 大众有限公司；公众有限公司；上市有限公司

public listed company 公众上市公司

public money 公帑

public offer 公开发售

public officer 公职东说念主员

public policy 政府战略；大众战略

public revenue 政府收入；大众收入

Public Search Division 公众查册部〔公司注册处〕

Public Search Hall 公众查册大堂〔公司注册处〕

public sector 公营部门

public sector entity in Hong Kong 香港公营单元

public sector expenditure 公营部门开支

public sector expenditure on buildings and constructions 公营部门的建造开支

public sector expenditure on consolidated account 轮廓帐目内的公营部门开支

public subscription 公开发售；公开认购

public tender 公开招标

public trustee 大众受托东说念主

public utility 公用作事；公用作事设施

public utility company 公用作事公司

public utility tariff 公用作事的收费

public utility-type undertaking 公用作事式企业

139

Public Works Management System 工务工程搞定系统

public works non-recurrent expenditure 大众工程极度常开支

public works recurrent expenditure 大众工程往往开支

Public Works Subcommittee 工务小组

委员会〔立法会财务委员会〕

Public Works Tender Board 工务投标委员会

published price 公布价钱

punitive tax 刑事职守性税项

purchase and sale statement 日结单对帐表；交易陈诉

purchase consideration 买入价钱；购买代价

purchase money 买款

purchase price 买价

purchase tax 购物税

purchaser 承购东说念主；购买东说念主；买家

purchasing and inventory control 购货与存货管理

purchasing pattern 购买模式；采购模式

purchasing power 购买力

purchasing power parity 购买力平价

pure reinsurer 纯再保障东说念主

put option 认沽期权；看跌期权

put warrant 认沽认股权证

pyramid selling 层压式倾销法 Q 140

qualification share 履历股

qualified acceptance 有规限承兑

qualified endorsement 有要求背书；附要求背书；无追索权背书

qualified valuer 合履历估价员

qualifying and special debt securities 合履历及极度债务证券

qualifying credit rating 合履历信贷评级

qualifying debt securities 合履历债务证券

quarterly average 每季平均数

Quarterly Bulletin 《金融搞定局季报》〔香港金融搞定局〕

Quarterly Business Survey 按季业务统计 Quarterly Estimates of Gross Domestic Product 《腹地坐褥总值按季料到》

quarterly index 每季指数

quasi-government corporation 半官方机构

quick disbursing programme 快速支付规划

quotation 报价；报价单

quotation board 报价板

quotation spread 报价差额

quoted company 上市公司

quoted share 上市股票；挂牌股票

quoted subsidiary 上市附庸公司