In a recent work, Y.D. Chong et al. [Phys. Rev. Lett. {\bf 105}, 053901 (2010)] proposed the idea of a coherent perfect absorber (CPA) as the time-reversed counterpart of a laser, in which a purely incoming radiation pattern is completely absorbed by a lossy medium. The optical medium that realizes CPA is obtained by reversing the gain with absorption, and thus it generally differs from the lasing medium. Here it is shown that a laser with an optical medium that satisfies the parity-time $(\mathcal{PT})$ symmetry condition $ε(-𝐫)=ε^*(𝐫)$ for the dielectric constant behaves simultaneously as a laser oscillator (i.e. it can emit outgoing coherent waves) and as a CPA (i.e. it can fully absorb incoming coherent waves with appropriate amplitudes and phases). Such a device can be thus referred to as a $\mathcal{PT}$-symmetric CPA-laser. The general amplification/absorption features of the $\mathcal{PT}$ CPA-laser below lasing threshold driven by two fields are determined. ; Comment: 5 pages; to be published in Phys. Rev. A (Rapid Communications)