Budget Act Article 2
Revenues and expenditures initially estimated by each and every competent government agency according to its administrative plan shall be referred to as a "budget estimate"; a budget that has not gone through the legislative procedure shall be referred to as a "budget proposal"; a budget that has gone through the legislative procedure and been announced shall be referred to as a "legal budget." The distributed budget for each and every government agency to conduct its implementation plan within the scope of a legal budget shall be referred to as a "distributed budget."
中文原文 預算法第2條
各主管機關依其施政計畫初步估計之收支，稱概算；預算之未經立法程序者，稱預算案；其經立法程序而公布者，稱法定預算；在法定預算範圍內，由各機關依法分配實施之計畫，稱分配預算。