(1)监护人；监管人；保管人
对财产、证券、文件或其他资产进行监督管理的个人或金融机构的统称。

(2)破产财产管理人
在破产程序中，根据强制性授权委托，为了整体债权人的利益而管理债务人资产的第三人，如破产事务官、受托管理人等。

• payment bond
• payment by mistake
• payment for honor
• payment for transportation
• payment guaranteed
• payment in due course
• payment in good faith
• payment into court
• payment supra protest
• payment under mistake of fact
• payment under mistake of law
• payment under protest
• pay off
• payoff
• payor
• payor bank
• pay over
• payroll
• payroll check
• payroll tax
• pays
• PBGC
• P/C
• P.C.
• PC