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.
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)
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原始詞典資料1 筆記錄
以下是外部詞典記錄的用法，摘錄並精簡格式，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.
摘錄自 英文維基詞典 English Wiktionary，已精簡格式；依 CC BY-SA 4.0 授權使用，改動後的內容同樣以此授權提供。