English Chinese financial glossary 35

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）
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
可能获得的资本增值
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
Pound Sterling [GBP]
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
管理能力
Practice and Guidance Notes on Listing Rule Changes
《有关修改〈上市规则〉的条例及指南》
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
事先确定的价格
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
有优先权的股票
pre-incorporation contract
公司成立前合同
preliminary estimate
初步估计
preliminary estimate of gross domestic product
国内生产总值的初步估计
preliminary expenses
初步开支；开办费用；筹备费用