Budget Act Article 6
The term "annual revenues" shall refer to all revenues during a fiscal year, excluding debt raising and revenues from the surplus from the previous fiscal year.The term "annual expenditures" shall refer to all disbursements during a fiscal year, excluding debt repayment.The deficit derived from the difference between annual revenues and annual expenditures may be financed through government bonds, borrowing or the surplus from the previous fiscal year.
中文原文 預算法第6條
稱歲入者，謂一個會計年度之一切收入。
但不包括債務之舉借及以前年度歲計賸餘之移用。
稱歲出者，謂一個會計年度之一切支出。
但不包括債務之償還。
歲入、歲出之差短，以公債、賒借或以前年度歲計賸餘撥補之。
但不包括債務之舉借及以前年度歲計賸餘之移用。
稱歲出者，謂一個會計年度之一切支出。
但不包括債務之償還。
歲入、歲出之差短，以公債、賒借或以前年度歲計賸餘撥補之。