Accounting P
 
Packaging
Paid-up capital
Paper profit
Paper sizes - see Metric system
Parent company - see Subsidiary company
Part load
Part performance
Participating preference shares
Partner, active
Partner, general
Partner, infant
Partner, limited
Partner, nominal
Partner, sleeping
Partners, incoming and outgoing
Partnership
Partnership, assignment of share in
Partnership at will
Partnership, limited
Passenger coupon
Passengers’ luggage
Patent
Patent Office
Pawnbroker
Pay-back period
Pay day
Pay slip
Payment in advance
Payment in kind
Payroll
Payroll tax
Pedlar
P.E.R.T
Penalty clause
Peppercorn rent
Per contra
Perfecting the sight - see Bill of sight
Perishable goods
Perishing of goods
Perpetual inventory
Perpetual succession
Personnel management
Petties
Petty cash
Petty cashier
Piece-work
Planned obosolescence
Plant hire
Plant purchase scheme
Plant registers
Plimsoll line - see Load Line
Ploughed-back profit
Point of sale
Political and charitable contributions
Poll
Port - see Larboard
Port clearance - see Exporters' declerations
Post entry - see Over entry certificate
Precedent, rule of - see Common Law
Preferential creditor
Preliminary expenses
Premium on a lease
Prepayments - see Payments in advance
Pre-preferential debts
Present value - see Net present Value
President
Prestige advertising
Price
Price control
Primage
Prime costs
Prime entry - see Customs final clearance
Prime entry, books of
Private carrier
Private company - see Company, private
Privateer
Prize money
Pro forma invoice
Pro rata freight
Procuration
Productivity bargaining
Productivity deal
Professional and Executive Recruitment
Professional valuation
Profit and loss account
Profit sharing
Programme evaluation and review technique (P.E.R.T.)
Promoter
Promotion
Proposed dividends
Provision
Provision for renewals
Provisional liquidator
Proxy
Public company - see Company, public
Public corporation
Public lending right (P.L.R.)
Public relations
Public utilities
Purchase journal
Purchase tax
Purchaser
Purchaser for value
Purser
 

 

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