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P Definitions
?
Economic Producer
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P & L
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p.o.
?
Pacioli
?
package mortgage
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Page Orientation
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Paid in Capital
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Paid in Capital in Excess of Par
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paid sick days
?
paid-in capital
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paid-in capital from treasury stock
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paid-in capital in excess of par value - common stock
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paid-in capital in excess of par value - preferred stock
?
paid-in capital in excess of stated value - common stock
?
Paid-Up Additions Option
?
Paid-Up Insurance
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Par Value
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Par Value of a Bond
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Par Value Stock
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Paradigm Shift
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parcel
?
Parent Company
?
Pareto Efficiency
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Pari Passu
?
Parol Evidence Rule
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Partial Payment
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Participating (Par)
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Participating Preferred Stock
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participation mortgage
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Participative budgeting
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partition
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Partner Return on Equity
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partnership
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Partnership Contract
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Partnership Liquidation
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party wall
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Pass Through Entity
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Patent
?
Paternalism
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Payback Period
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payee
?
Payee of the Note
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Payment In-Kind (PIK)
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payor
?
Payor Rider
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Payroll Bank Account
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Payroll Deductions
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Payroll Register
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Payroll Tax
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Pearson Correlation Coefficient
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Pension fund, plan sponsor
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Pension Plan
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Per Capita
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Per Stirpes
?
Percent Variance
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percentage lease
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Percentage of Sales Method
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Perfect Competition
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Perfect Price Discrimination
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Perfectly Competitive Market
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Perfectly Elastic Demand
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Perfectly Inelastic
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Perfectly Inelastic Collision
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Performance Appraisal
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Peril
?
period costs
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periodic estate
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Periodic Inventory System
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Permanent Accounts
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Permanent Life Insurance
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Perpetual Inventory System
?
Perpetuity
?
Persistency
?
Personal Bank Account
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Personal Income
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personal property (hereditaments)
?
Personality typing approach
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Personnel
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Personnel Management
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Pervasive
?
Peter Principle
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Petty Cash
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Petty Cash Slip
?
Phillips Curve
?
physical deterioration
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Physical Hazard
?
Pigouvian Tax
?
PIK Interest
?
Piotroski F Score
?
PITI
?
planned unit development (PUD)
?
Plant Assets
?
plat
?
plat book
?
plat number
?
Pledged Assets to Secured Liabilities Ratio
?
PMI
?
PMT
?
point
?
point of beginning
?
Point of Sale (POS)
?
Point-of-Service Plan
?
police power
?
Porter’s Five Forces
?
Portfolio Analysis
?
Portfolio Manager
?
Portfolio Standard Deviation
?
Portrait
?
Positive Feedback Loop
?
Post balance sheet events
?
Post Closing Trial Balance
?
Post Journal Entries
?
Post-Closing trial balance
?
Postdated Check
?
Posting
?
Posting Reference Column
?
Poverty
?
Power of Agency
?
power of attorney
?
pre-approval
?
Preadmission Authorization
?
Predetermined Overhead Rate
?
Preemptive Right
?
Preexisting Condition
?
Preferential creditor
?
Preferred Dividends
?
Preferred Provider Organization (PPO)
?
Preferred Risk
?
Preferred Stock
?
Prelicensing Education Requirement
?
Premature Distribution
?
Premium on Bonds Payable
?
Prepaid Expense
?
prepayment
?
prepayment penalty
?
Prepayments
?
prequalification
?
prescription
?
Present value
?
Present Value (PV)
?
Present Value of an Annuity
?
Present Value Table
?
Prestige Pricing
?
Pretext Interview
?
price
?
Price Ceiling
?
Price Discrimination
?
Price Earnings PE Ratio
?
Price Effect
?
Price Elasticity of Demand
?
Price Elasticity of Supply
?
Price Floor
?
Price Level
?
Price Lining
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Price Point
?
Price Stability
?
Price Taker
?
Price to earnings ratio (“p/e ratioâ€)
?
Price Variance
?
Pricing Strategy
?
Prima Facie Case
?
Primary Beneficiary
?
Primary Care Physician (PCP)
?
Primary Economic Activity
?
Primary Insurance Amount (PIA)
?
primary market:
?
primary mortgage market
?
Prime Brokerage
?
prime cost
?
Prime Costs
?
prime rate
?
principal
?
Principal
?
principal meridian
?
Principal Payment
?
Principal Sum
?
Principle error:
?
Principles of Internal Control
?
Prior Authorization
?
Prior Period Adjustment
?
Prisoner’s Dilemma
?
Private Enterprise
?
Private Equity
?
Pro Forma Financial Statements
?
Pro Rata
?
Pro Rata Cancellation
?
Pro Rata Share
?
Pro-forma Invoice
?
Probate
?
probate
?
Probationary Period
?
Procedure
?
Proceeds
?
Process Analysis
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Process Cost Accounting System
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Process Cost Summary
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Process Operations
?
procuring cause
?
Producer
?
Producer Surplus
?
product (manufacturing) costs
?
Product Branding
?
Product Branding
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Product Differentiation
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Product Life Cycle
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Product Market
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Product Placement
?
Production
?
Production Budget
?
Production Cost
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Production Management
?
Production Possibilities Curve
?
Production Possibilities Frontier (PPF)
?
Professional
?
Professional Development
?
Proficiency
?
Profit
?
Profit & Loss Statement
?
Profit and loss account
?
Profit before tax (“PBTâ€)
?
Profit Center
?
Profit centre
?
Profit Margin
?
Profitability
?
Profitability Index
?
Progressive Tax
?
Projected benefit obligation (PBO)
?
promissory note
?
Proof of Concept (POC)
?
Propaganda
?
property management
?
property tax
?
Property, Plant, and Equipment (PP&E)
?
Proportional Tax
?
Proprietary Information
?
Proprietary Trading
?
Proprietor
?
prorate
?
Protectionism
?
Protective Put
?
Provision
?
Provisions
?
Proxy
?
Prudence
?
Psychological profiling
?
public financial markets:
?
Public Good
?
Public limited company (“PLCâ€)
?
Public Relations (PR)
?
Public Sector
?
Publicly Traded Companies
?
pur autre vie
?
Purchase
?
purchase agreement
?
Purchase Discount
?
purchase money mortgage
?
Purchase Order
?
Purchase Requisition
?
Purchases Journal
?
Purchasing Power
?
Pure Play
?
Put option
?
Put-Call Parity
?
Sole Proprietorship