(1)开办费；筹备费
在公司成立之前发起人为组织成立公司而支付的必要费用。

(2)(产品)推销费用；促销费用
宣传新产品或推销老产品所花费的广告费和样品费等。

• pander
• panderer
• pandering of obscenity
• panel
• pannage
• pannellation
• papal arbitration
• papal brief
• papal bull
• papal conclave
• papal court
• papal documents
• papal enclave
• Papal Encyclical
• papal legates
• papal line of demarcation
• papal supremacy
• paper
• paper blockade
• paper-book
• paper credit
• paper days
• paper levy
• paper loss
• paper mill