Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Partner (of an audit company)
Past service cost
Payables
Payments
Pension plan settlement
Percentage-of-completion method
Performance
Performance statement
Periodic inventory
Periodic system
Permanent difference
Perspective financial information
Persuasive
Petroleum
Physical unit-of-production method
Planning
Plant assets (Property, Plant and Equipment), fixed assets
Plant assets disposals
Pledge
Policyholder
Policyholder-Benefits (prospective) accounting model
Policyholder-deposit (retrospective) accounting model
Pooling of capital (interests)
Pooling of interests method
Population
Portfolio basis
Positive assurance
Possible (mineral) reserves
Post balance sheet events
Post-employment benefit
Post-employment benefit plan
Potential ordinary share
Practice
Pre-production activity
Pre-production costs
Pre-production revenues
Predecessor auditor
Predetermined application rate
Premium deficiency
Premiums
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