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position unwind 回复原来持股量

positive balance 顺差

positive cash flow 正向现金流量

positive growth 正增长；正数增长

positive non-interventionism 积极不干预政策

positive upward path 稳步上扬

possessor 管有人

Post Office Trading Fund 邮政署营运基金

postal order 邮政汇票

post-cessation payment 停业后的支出

post-cessation receipt 停业后的收入

post-dated cheque 期票

posting 过帐

post-sterling era 英镑区解散后的时期

post-tax operating profit 除税后营业利润

potential capital gain 可能获得的资本增益

potential loss 潜在损失

potential market maker 未来的市场作价者；未来的市场“庄家”

potential offeror 有意要约人

potential taxpayer 可能成为纳税人的人士

Pound Sterling 英镑

poundage 按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比

power of administration 管理权

Practice and Guidance Notes on Listing Rule Changes 《有关修改〈上市规则〉的应用指引及指引摘要》

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

preferred share 有优先权的股份

pre-incorporation contract 公司成立前合约

preliminary estimate 初步估计

preliminary estimate of gross domestic product 本地生产总值的初步估计