The same chapter also includes the following five gems: 1. Fat Boy Vegetable; 2. Fat Free Advertising; 3. Fat Kau Fast Food; 4. Fata Models Centre; 5. Fat Man Co.

These don't really mean fat, of course. Fat is a transliteration of the Cantonese faat, which means prosperous.

If you are starting a church, why use a boring word like 'church'? This wonderful book reveals there is now an organisation in Hong Kong called 'Heavenly People Depot'. Much more interesting.

Rather more controversially, I note that the new phone book tells us that there are four religious establishments in Hong Kong called 'Heap Gay Church'. Whoa. Don't tell the Pope.

If you are not into piety, but veer towards the opposite extreme, you can apply to join a company that sounds like it is on the other side: 'Sin Full Development Co'.

On the same lines, a company called Sin Do is followed in the 1997 phone book by a firm called Sin Dun. Wonderfully appropriate.

These can be added to the already existing lists of famous Hong Kong business names, many of which have been detailed in this column over the years.

The fact is that the single syllables that make up most Chinese names and words are innocent enough on their own, but have a tendency to assemble themselves into English words by accident.

It is not just faat. Common in shop names is the word On, which means safety or healthy in Cantonese (Wing On means Eternal Peace).

'King Kee' is a name in Cantonese and Japanese with an unfortunate sound in English.

Jean Bunton, boss of O'Donald Publications, has a particularly good list of bizarre but real business names, which includes the following gems: 1. 'Lee Kee Refrigerating Meat Co' - You can just picture the pool of red beneath the freezer.

2. 'Wong Kee Construction Co' - Want another Leaning Tower of Pisa? These are your men.

3. 'King Kong & Co' - Bet you didn't know the big guy had an office in Hong Kong.

4. 'Man On Wine & Drug Store' - Yep, night and day he's on the stuff.

5. 'Hang On Transportation Co' - Specialises in buses for export to India, perhaps? 6. 'Lee Kee Enamelware' - Place on waterproof mat before using.

7. 'Man On Wooden Case Co' - We hire the men, we make the crates, we put them together, heaven knows why.

8. 'King Kee Seafood' - Don't ask.

9. 'Fat Fat Fast Food' - Become obese speedily.

10. 'Sing Song Piano Co' - Our keyboards talk in a sing-song way like Scandinavians and Welsh people.

11. 'Tai On Towel Factory' - Won't embarrass you by falling off in front of the domestic helper.

12. 'Man On Rubber Tyre Co' - He couldn't afford the whole bike.

13. 'Chun Kee Noodle Factory' - Why eat puny linguini? Our noodles have got bulk.

Also on our streets: Sing On Meat Co; Hang On Bags Factory, Wing King Optical Co and many others.

Of course, this works both ways, with names which are acceptable in English speaking countries having unfortunate meanings in other places.

Bugger Products Inc is an American company, the name of which raises eyebrows in places where a more British brand of English is spoken (such as Hong Kong, India and Australia).

Westerners who talk about mung beans may find raised eyebrows in Hong Kong, where the phrase mung cha cha (literally 'dim perceiver') is a popular insult.

But given the Asian theory that names are crucial in forming a company's destiny, one has to wonder how this applies in a multi-lingual environment.

What if you give your company a name which is positive in your dialect but means something awful in other languages. What language does Fate speak? Jean tells me that there used to be a company in the China Resources Building called Sin King Enterprises Co. It's gone now.

Must have sunk.