農業委員會民國97年7月8日農授漁字第0971321593號

核釋「漁會人事管理辦法」第7條附表2之「漁會年度總收益核算表」經濟事業收入之扣除項目，應為「漁會財務處理辦法」第18條附表2「經濟事業收入及支出之總分類帳會計科目」五、「支出」之所有項目

COUNCIL OF AGRICULTURE, EXECUTIVE YUAN Order is hereby given, for prescribing the interpretive rule of "Regulations on Personnel Management of Fishermen's Association"; deductive categories of economic business income in "Statements and Manuals for Calculating the Revenue of Fishermen's Association" from Supplement 2, Article 7 of the regulation aforesaid may be regarded as the "Expenditure" from Supplement 2, Article 18 of "Regulation of the Fishermen’s Association Financial Management"