| 单词 | Financial year |
| 释义 | 財政年度 1. An accounting period adopted by the Hong Kong Special Administrative Region Government, consisting of twelve months commencing on 1 April and ending on 31 March in the immediately succeeding year, both days inclusive: Interpretation and General Clauses Ordinance (Cap 1) s 3. 2. In relation to any body corporate, means the period in respect of which any profit and loss account of the body corporate laid before it in general meeting is made up, whether that period is a year or not: Companies Ordinance (Cap 32) s 2. See also Year. 1.指香港特別行政區政府所採納的會計期，由任何一年的4月1日至翌年3月31日（包括該兩天在內）的期間：《釋義及通則條例》（第1章）第3條。 2. 就任何法人團體而言，指在大會上提交該法人團體省覽的損益表所涵蓋的期間，不論該段期間是否為一年：《公司條例》（第32章）第2條。另見 Year。 |
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