punitive tax 惩罚性税项 purchase and sale statement 日结单对帐表；买卖报告 purchase consideration 买入价格；购买代价 purchase money 买款 purchase price 买价 purchase tax 购...
Public Search Division [Companies Registry] 公众查册部〔公司注册处〕 Public Search Hall [Companies Registry] 公众查册大堂〔公司注册处〕 public sector 公营部门 public secto...
public examination 公开研讯 public expenditure 公共开支 public finance 公共财政 public float 公众持股量 public float requirement 公众持股量规则 public fund 公共基金 public...
provisional tax 暂缴税 provisional tax instalment system 暂缴税分期缴付制度 Provisional Urban Council rates 临时市政局差饷 provisionally acceptable levels [PALs] 暂定上限 provis...
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 administr...
proprietary insurance corporation 营利保险法团 proprietor 东主 proprietorship 独资企业；东主所有权 prospective buyer 有意购买者；准买家 prospective liabilities 预期负债...
property passing on a death 死者去世时转移的财产 property portfolio 房地产投资组合 property situated outside Hong Kong 在香港以外地方的财产 property tax 物业税 property t...
proof of debt 债权证明；债权证明表 proof of title 业权证明 proper account 妥善帐目 proper books of account 妥善帐簿 proper disbursement 正当垫付费用 properties sectorial in...
progressive rate 累进税率 progressive tax band 累进税阶 project cost 工程项目费用 project estimates 计划预算；工程项目预算；工程计划预算 project financing 项目融资...
profit record 盈利记录 profit sharing 盈利摊分 profit taking 获利回吐；见利抛售 profitability 盈利能力 profiteer 投机商人；奸商 profiteering 牟取暴利；投机倒把 pro...
professional accountant 专业会计师 professional charges 专业收费 Professional Course for Equity Options Practitioners 股票期权从业员专业课程 professional indemnity insurance 专业弥...
pro rata 按比例 probate 遗嘱认证 Probate Registry 遗产承办处 proceeds 收入；收益；得益 proceeds from borrowings 举债所得款项 proceeds of bills 库券收益 proceeds of forfei...
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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 优先终身权益 prior transaction 优先交易 prior trustee 前任受...
primary capital 基本资金；基础资本 primary input 初期投入的资源 primary lien 第一留置权 primary listing 第一上市 primary market 初级市场；基本市场；第一市场 prim...
