(1)合伙人优先权
合伙人因合伙利润的分配及为合伙支付的预付款而对合伙财产享有的优先权。

(2)合伙人权益(→equity of partners)

• placitum
• placitum fractum
• placitum nominatum
• plaga
• plagiarii
• plagiarism
• plagiarist
• plagiarius
• plagiary
• plagium
• plaideur
• plain bond
• plain error rule
• plain homage
• plain language law
• plain language movement
• plain sight rule
• plaint
• plaintiff
• plaintiff in error
• plain view doctrine
• plank in a shipwreck
• planned development
• planned unit development/PUD
• planning board