政府用的財政年度
框由政府來畫：預算和稅都放進這十二個月裡算。
noun · B2
The 12-month period a government uses to plan and record its spending, and to work out how much tax a person or a business must pay. It does not have to begin in January.
政府的財政年度
核心畫面
Think of someone drawing a box around twelve months and saying: inside this box is the money we are counting. The box does not have to start in January — it can begin in April, July, or October — but once it is drawn, every budget, bill, and result is placed inside it. The word names that box, not a stretch of ordinary calendar time.
可以想成有人在時間上圈出十二個月，然後說：這個框裡的錢，就是我們這一輪要算的。這個框不一定從一月開始，可能從四月、七…更多收起
可以想成有人在時間上圈出十二個月，然後說：這個框裡的錢，就是我們這一輪要算的。這個框不一定從一月開始，可能從四月、七月或十月起算。但框一畫好，預算、帳單、成績就全部放進去算。fiscal year 指的是這個框本身，不是日曆上那一年。From the word’s history
Wiktionary records the phrase as fiscal + year: a year belonging to money matters rather than to the calendar.
來源資料把這個詞記成 fiscal 加 year，也就是「跟錢財、帳務有關的那一年」，正好說明它為什麼可以跟日曆年錯開。
packet Wiktionary extract, etymology_text 'From fiscal + year.' (source_ref kaikki:3f6f69a190036ae4:1574127804:16604)
Two branches
公司用的會計年度
同一個框，換成公司自己來畫，用來結算賺賠。
noun · B2
The 12-month period a company uses to work out its profits and losses. It does not have to begin in January, so it may not match the calendar year.
公司的會計年度
原始詞典資料1 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
fiscal yearnoun
- 1
accountingbusinessfinanceAn accounting period of one year, not necessarily coinciding with the calendar year.
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。