专业术语-财务英语词汇P15

precedent partner

首合伙人

preceding year basis

以上年度为基础；上年度评税基期

preceding year of assessment

上一课税年度

pre-commencement expenditure

开业前费用

pre-determined price

事先厘定的价格

pre-empt resources

优先占用资源

pre-emptive right

优先购买权；优先认购权

preference margin

特惠待遇差额；优惠差额

preference share

优先股

preferential claim

优先债权

preferential creditor

优先债权人

preferential debt

优先清偿的债项

preferential payment

优先偿付

preferential right

优先权

preferential treatment

优惠待遇