Business terms

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Packing credit	Paid in Capital
Par value	Parent company
Partnership	Partnership agreement
Partnership liquidation	Passive Activity Loss
Payback period	Peer Review
Pension	Per diem
Performance Budget	Performance View
Permanent (Budget) Revision	Permanent accounts
Perpetual	Perpetual inventory method
Personal Financial Planning	Personal financial statements
Personal interest tests	Personal Property
Phantom Income	Piecemeal opinion
Piggyback	Plan
Plan of Financial Adjustment	Pooling-Of-Interests
Positive confirmation (positive request)	Post-closing trial balance
Posting	Pre-encumbrance
Pre-payments	Preferred Stock
Prepaid Expense	Prepaid expenses
Prepaid income	Present value
Present value of an annuity	Price Elasticity
Price to Earnings Ratio	Prime Rate
Principal amount	Principal auditor
Private Placement	Pro Rata
Pro-forma accounts (pro-forma financial statements)	Production cycle
Proficiency	Profit and Loss Account
Profitability ratio	Programmatic Allocations
Projection	Promissory Note
Proposal	Proprietary asset
Proprietorship	Prospectus
Proving the ledger	Provision
Public Accountant	Public Entity
Publicly held corporation	Purchase method
Purchases account	Push-Down Accounting
Push-Pull Strategy	Put
Put option	Put warrant