provision for bad debt 预提呆账费用,呆账备抵
provision for depreciation预提折旧费,折旧备抵
proxy 代表权,代表委托书
prudent investment rule 审慎投资规则
public accountant 公共会计师
public accounting 公共会计
public interest accounting 公众利益会计,无偿服务会计
publicly-held company 公开招股公司
public offering 公开销售,公开发售
public ownership 公有制
public sale公卖,拍卖
public-utility company公用事业公司
purchase cost 采购成本
purchase discount 采购折扣
purchase journal 进货簿,进货日记账
purchase ledger 进货分类账
purchase method( of combination) 购置法,盘购法
