（单词翻译:单击）
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
