passbook (n) a book held by a depositor in which his or her deposits and withdrawals are recorded by the bank [同義詞]bankbook

　　parent company (n.) company which owns more than 50% of the shares of another company母公司

　　[例] The parent company of the complex organization is located in the US.

　　part-time (adj.) working for only part of the working day兼職的

　　[例] Part-time employees now have to be nationally insured on exactly the same basis as full-time employees.

　　participate (v.) take part in參與

　　[例] The workshop will be run again next month, so you’ll have an opportunity to participate.

　　participation (n.)activity of taking part in 參與

　　partnership (n.) business where two or more people share risks and profits合伙經(jīng)營

　　[例] They are partnership so that they can share the risks and the profits.

　　patent (n.) official registration of a new invention專利

　　[例] This patent right is valid for 5 years.

　　pay-day (n) the day on which employees' salaries or wages are paid發(fā)薪日

　　[例] Oh, I have to wait another week till the pay-day----I can not make ends meet!

　　pay package (n.) all the elements in pay, i.e. basic pay, overtime, bonus, non-financial benefits綜合工資

　　[例] Pay package includes all the elements in pay.

　　pay packet (n.) wage, often in cash(附工資及工資單的)工資袋，工資

　　[例] I’d like to get pay packet every week.

　　take-home pay salary after deductions including tax凈收入

　　payroll1.(n.) all employees employed by a company職工名冊

　　2. (n.) the wage bill of a company薪金名冊

　　[例] His name didn’t appear in the payroll.

　　peak (n.) highest point頂峰

　　[例] His business career has reached the peak.

　　[同義詞] top, summit, pinnacle

　　pending (adj) not yet decided or settled; awaiting conclusion or confirmation 代定的

　　[例] The project of the merger till now is still pending and is supposed to reach an agreement next month.

　　penetrate (v.) get into a market(進(jìn)入)市場

　　[例] Nowadays the sales advertising penetrates all aspects of the customers’ life.

　　penetration (n.) percentage of a target market that you reach進(jìn)入市場

　　pension (n.) amount of money paid regularly after a person stops work, either because of or age or illness養(yǎng)老金

　　[例] Is ￡140 per week, plus a pension, better than ￡200 per week without?

　　[同義詞] annuity

　　perform (v.) do well or badly表現(xiàn)

　　[例] Sometimes employees don’t perform at the required standard because they don’t know what the standard is.

　　performance (n.) action of doing something well or badly表現(xiàn)

　　[例] In the final analysis workers should feel that any criticisms made of their performance were fair and justified.

　　performance appraisal (n.) procedure for evaluating a person’s work based on how well or badly they have done their work績效評價

　　[例] At the end of each year, they all have performance appraisals.

　　performance-related pay (n) pay given to employee according to his or her real performance in the job與業(yè)績掛鉤的發(fā)薪法

　　[例] It is fair to adopt a system of performance-related pay which will undoubtedly motivate our men.

　　periodical (n.) a publication issued at regular intervals of more than one day期刊

　　[例] company periodicals

　　[同義詞] journal, magazine

　　perishables (n) something, especially foodstuff, subject to decay or spoilage 易腐食品

　　[例] Milk and fresh fruits are perishables , so it is better to sell them on local market.

　　perk [ pE:k ] (n.) benefit given to a worker by his company in addition to salary - company car, private health insurance, etc額外津貼.

　　[例] The year-end perk does excite all the staff.

　　personnel (n.) people employed by a company員工

　　[例] Personnel management is directed mainly at the organization’s employees.

　　petty cash (n.) small amount of notes and coins available in an office to pay for small items零用現(xiàn)金

　　[例] Your company can withdraw no more than 10,000 USD monthly as petty cash from the bank.

　　phase out (n.) stop slowly or in controlled stages逐步停止或控制

　　[例] We have phased out perks at managerial level because they aren’t appropriate.

　　photocopier (n.)Xerox machine 復(fù)印機

　　pick [ pik ] (v.) to withdraw from stock the components needed for production or withdraw the finished products for shipment to the customer提取,收回

　　[例] He picked the finished products for shipment the day before yesterday.