| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 76 | purchase order: a document (usually pre-numbered) sent by the purchaser to the seller with a list of goods and services the buyer wants to purchase from the seller. | - | - | حسابداری |
| 77 | publicly traded shares: the shares of a company that are traded on the open market (e.g. stock exchange); the shares are owned and traded by many individuals or investors; compared to shares that are held privately by just a few individuals. | - | - | حسابداری |
| 78 | public companies: companies whose shares are listed and traded on a stock exchange. This means that in Canada they must follow IFRS. | - | - | حسابداری |
| 79 | prorate: assign/allocate an amount to various components based on relative proportions. | - | - | حسابداری |
| 80 | proprietor: a person who owns and operates an unincorporated business. | - | - | حسابداری |
| 81 | property dividend: also called a dividend in kind; a dividend that is paid out in something other than cash (e.g. real estate, merchandise or shares of another company); recognizing the difficulty of dividing real estate into many portions of equal amounts, property dividends are usually in the form of equity investments. | - | - | حسابداری |
| 82 | profitability: the ability of a company to use its resources effectively to return a satisfactory profit, that is, to generate profit. | - | - | حسابداری |
| 83 | profit centre: a department or a division within a company that has the authority to make decision regarding revenues and expenses, but is not responsible for investment decisions; performance is measured based on divisional profit. | - | - | حسابداری |
| 84 | production service department: a cost centre (usually) that provides support in the form of service to any manufacturing department; is not directly involved in the manufacturing process; e.g. accounting, human resources, | - | - | حسابداری |
| 85 | production department: processes or functions that together are responsible for the manufacturing of a product or products. | - | - | حسابداری |
| 86 | product cost: all the costs that are incurred in producing one item of product; includes direct material, direct labour, and manufacturing overhead. | - | - | حسابداری |
| 87 | process costing system: a method of product costing for homogeneous items that are produced in large amounts. | - | - | حسابداری |
| 88 | prior period adjustment: an adjustment made to the current financial statements arising from previous;y undetected errors in recording and reporting from prior periods. | - | - | حسابداری |
| 89 | principal payment: a regular payment (not including interest) that reduces the carrying amount of a debt; a series of principal payments will reduce the carry amount of the debt to zero by the end of the term. | - | - | حسابداری |
| 90 | prime costs: direct product costs used during the production process-- direct material and direct labour. | - | - | حسابداری |