(1)反担保；(向保证人出具的)赔偿证书；赔偿保证书
在保证人承担保证责任后，债务人据此向保证人赔偿其因此遭受的损失。亦写作bond-letter。(→indemnity bond)

(2)〈苏格兰〉证明契据
用以证明另一份契据内容确实，且具有真实的处分权。

• per ambages
• perambulation
• per and cui
• per and post
• per annulum et baculum
• per annum
• per anus
• P/E ratio
• per autre vie
• per aversionem
• per bouche
• per breve de privato sigillo
• perca
• per capita
• percennarius
• per cent
• percentage commission
• percentage compensation
• percentage depletion
• percentage lease
• percentage of alcohol
• percentage of completion method
• percentage of safety
• percentage of vote
• percentage order