1. Ledgers, journals, profit and loss accounts and balance sheets and statements attached to these. 2. In bankruptcy, records of the administration of a debtor’s affairs and property. Trustees in bankruptcy and controlling trustees must keep proper accounts: Bankruptcy Ordinance (Cap 6) s 92. 3. In company law, the profit and loss account and balance sheet for an entity together with statements, reports (other than a directors’ or auditors’ report), and notes intended to be read with the profit and loss account and balance sheet: Companies Ordinance (Cap 32) s 121(1). See also Accounting period; Accounting standards; Balance sheet; Consolidated profit and loss account; Debtor; Financial statement; Profit and loss statement; Trustee in bankruptcy.
1.總賬、分類賬、損益賬、資產負債表及隨附的報表。　2.　在破產方面，處理債務人的事務及財產的紀錄。破產受託人及管理受託人必須妥為保存紀錄：《破產條例》（第6章）第92條。　3.在公司法，一間公司實體的損益賬及資產負債表，連同董事報告及核數師報告以外的聲明及目的是與損益賬及資產負債表一併閱讀的註釋：《公司條例》（第32章）第121(1)條。另見 Accounting period; Accounting standards; Balance sheet; Consolidated profit and loss account; Debtor; Financial statement; Profit and loss statement; Trustee in Bankruptcy。n.

• Public meeting
• Public mischief
• Public notice
• Public nuisance
• Public office
• Public officer
• Public official
• Public order
• Public Ordinance
• Public place
• Public policy
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• Public right
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• Public street
• Public transport carrier
• Public trust doctrine
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• Publish
• Published edition
• Publish or cause to be published
• Puffery
• Punishment