A-Z Index

Terms starting with P.

All 387 finance and accounting terms beginning with P, each explained in plain English with real-world examples.

• P&L Statement
• Paid-In Capital
• Paid-Up Policy
• Pairs Trading
• Paper Gain
• Paper Loss
• Paper Profit
• Par Value
• Parametric VaR
• Parent Company
• Pareto Principle
• Partial Fill
• Participating Bank
• Participating Lender
• Participation Loan
• Partnership Accounting
• Partnership Agreement
• Partnership Capital Account
• Partnership Units
• Pass-Through Entity
• Pass-Through Securities
• Pass-Through Taxation
• Passive Income
• Passive Investing
• Passive Management
• Password Hygiene
• Patent
• Pay Band
• Payables Turnover Ratio
• Payback Period
• Payday Loan
• Payment Date
• Payment Facilitation
• Payment Gateway
• Payment Initiation
• Payment Methods
• Payment Netting
• Payment Network
• Payment Processing
• Payment Processing Fee
• Payment Processing Fees
• Payment Processor
• Payment Run
• Payment Service Provider
• Payment System
• Payment Terms
• Payment-in-Kind Interest
• Payout Ratio
• Payroll
• Payroll Accounting
• Payroll Budget
• Payroll Cost
• Payroll Costs
• Payroll Deduction
• Payroll Deductions
• Payroll Expense
• Payroll Liability
• Payroll Tax
• Payroll Taxes
• Payroll Withholding
• PCAOB
• PCE
• PE Ratio
• Peak
• Peak-to-Trough Decline
• Pecking Order Theory
• Peer-to-Peer Lending
• PEG Ratio
• Pegged Exchange Rate
• Penetration Pricing
• Penny Stock
• Pension Liability
• Pension Obligation
• Pension Plan
• Pension Remeasurement
• Pension Scheme
• Pensionable Salary
• PEP
• Per Capita Income
• Per Diem
• Per Occurrence Limit
• Perceived Value
• Percentage of Completion
• Percentage Rent
• Percentage-of-Completion Method
• Perfect Order Rate
• Performance Bonus
• Performance Fee
• Performance Gap
• Performance Management
• Performance Materiality
• Performance Measurement
• Performance Metric
• Performance Obligation
• Performance Review
• Period Costs
• Period End Close
• Period-of-Time
• Periodic Inventory
• Periodic Inventory System
• Periodicity
• Permanent Accounts
• Permanent Establishment
• Perpetual Inventory
• Perpetual Inventory System
• Perpetuity
• Personal Allowance
• Personal Assets
• Personal Consumption Expenditures
• Personal Finance
• Personal Guarantee
• Personal Liability
• Personal Loan
• Personal Savings Rate
• Personally Identifiable Information
• PESTLE Analysis
• Petty Cash
• Petty Cash Fund
• Phantom Stock
• Phillips Curve
• Physical Count
• Physical Inventory Count
• Physical Nexus
• Physical Presence
• Physical Risk Climate
• Physical Settlement
• Piercing the Corporate Veil
• Pip
• Pipeline Coverage
• Pipeline Coverage Ratio
• Pipeline Velocity
• Pitch Deck
• Pivot
• Placement
• Placing
• Plaintiff
• Plan Assets
• Plan-Do-Check-Act
• Planned Value
• Plowback Ratio
• PMI
• Point of Sale (POS)
• Point of Sale Data
• Point of Sale System
• Point-in-Time
• Poison Pill
• Policy Endorsement
• Policy Lapse
• Policy Limit
• Policy Loan
• Policy Period
• Policyholder
• Political Risk
• Politically Exposed Person
• Ponzi Scheme
• Population
• Porter's Five Forces
• Portfolio
• Portfolio Analysis
• Portfolio Company
• Portfolio Concentration
• Portfolio Diversification
• Portfolio Investment
• Portfolio Management
• Portfolio Performance
• Portfolio Protection
• Portfolio Rebalancing
• Portfolio Risk
• Portfolio Theory
• POS Terminal
• Position Sizing
• Position Trading
• Post-Completion Review
• Post-Implementation Review
• Post-Merger Integration
• Post-Money Valuation
• Potential Gross Income
• Power of Attorney
• PPI
• PPP
• Pre-Emption Rights
• Pre-Money Valuation
• Pre-Mortem Analysis
• Pre-Sales
• Pre-selection
• Pre-Tax
• Pre-tax contribution
• Pre-tax contributions
• Pre-Tax Deduction
• Pre-tax deductions
• Pre-tax dollars
• Pre-Tax Income
• Pre-Tax Profit
• Precedent Transaction Analysis
• Precedent Transactions
• Precious Metals
• Predatory Lending
• Predatory Pricing
• Predictive Analytics
• Preemptive Right
• Preemptive Rights
• Preference Shares
• Preferred Dividend Coverage Ratio
• Preferred Return
• Preferred Shares
• Preferred Stock
• Premium
• Premium on Bonds Payable
• Premiums
• Prepaid Expense
• Prepaid Expenses
• Prepaid Rent
• Prepayment Penalty
• Prepayment Risk
• Prepayments
• Present Value
• Presentation Currency
• Pretax Profit Margin Ratio
• Preventive Maintenance
• Price Ceiling
• Price Discovery
• Price Discrimination
• Price Elasticity of Demand
• Price Fixing
• Price Floor
• Price Negotiation
• Price Range
• Price Skimming
• Price to Book Ratio
• Price to Earnings Ratio
• Price to Sales Ratio
• Price to Tangible Book Ratio
• Price-to-Cash Flow Ratio
• Priced Round
• Pricing Power
• Pricing Strategy
• Primary Beneficiary
• Primary Insurance
• Primary Market
• Primary Mortgage
• Primary Ratio
• Prime Contractor
• Prime Cost
• Prime Costs
• Prime Rate
• Principal
• Principal and Interest
• Principal Component Analysis
• Principal versus Agent
• Principal-Agent Problem
• Principal-Agent Relationship
• Prior Acts Coverage
• Prior Acts Date
• Prior Period Adjustment
• Prioritization
• Priority of Claims
• Private Company
• Private Credit
• Private Debt
• Private Equity
• Private Equity Fund
• Private Investment in Public Equity
• Private Placement
• Private Sector
• Private Wealth Management
• Privatization
• Pro Forma Financial Statements
• Pro Rata Share
• Probability Distribution
• Probability of Default
• Probability Weighted Expected Value
• Probability Weighting
• Probate
• Process Costing
• Process Efficiency
• Process Improvement
• Process Mapping
• Process Optimization
• Processing Fee
• Processing Fees
• Processing Float
• Processing Rate
• Procure to Pay
• Procurement
• Procurement Contract
• Producer Price Index
• Product Backlog
• Product Costing
• Product Costs
• Product Development
• Product Differentiation
• Product Life Cycle
• Product Life Cycle Costing
• Product Lifecycle
• Product Line
• Product Mix
• Product Portfolio
• Product Profitability
• Product Recall
• Product-Market Fit
• Production Planning
• Productivity Ratio
• Professional Development
• Professional Ethics
• Professional Indemnity Insurance
• Professional Liability
• Professional Scepticism
• Professional Skepticism
• Profit and Loss Account
• Profit and Loss Statement
• Profit Attributable to Shareholders
• Profit Before Tax
• Profit Center
• Profit Centers
• Profit Margin
• Profit Margins
• Profit Per Employee
• Profit Sharing
• Profit Shifting
• Profit to Revenue Ratio
• Profit Velocity Ratio
• Profitability Index
• Progress Billing
• Progressive Tax
• Progressive Taxation
• Prohibited Transaction
• Project Budget
• Project Cost Variance
• Project Deliverables
• Project Finance
• Project Management
• Project Margin
• Project Milestone
• Project Timeline
• Promissory Note
• Promote
• Property Insurance
• Property Management
• Property Plant and Equipment
• Property Tax
• Property Valuation
• Proportional Tax
• Proprietary Information
• Proprietary Ratio
• Proration
• Prospect Theory
• Prospectus
• Protectionism
• Protective Put
• Provision
• Provision for Bad Debts
• Provision for Credit Losses
• Provision for Doubtful Accounts
• Provision for Taxes
• Provisions
• Proxy Fight
• Proxy Vote
• Proxy Voting
• Prudence
• Prudence Concept
• Public Company
• Public Company Accounting Oversight Board
• Public Debt
• Public Float
• Public Good
• Public Goods
• Public Liability Insurance
• Public Policy
• Public Private Partnership
• Public Sector
• Public Spending
• Publicly Traded
• Publicly Traded Company
• Pump and Dump
• Purchase Allowances
• Purchase Ledger
• Purchase Order
• Purchase Price Allocation
• Purchase Price Variance
• Purchase Returns
• Purchasing Managers Index
• Purchasing Managers' Index (PMI)
• Purchasing Power Parity
• Put Option
• Put Provision
• Puttable Bond
• Pyramid Scheme