Regulations of financial treatment of industrial and commercial groups Article 32
The financial personnel mentioned herein refer to accountants in charge, cashiers in charge and other personnel in charge of property.The financial personnel should be full time; but staff of the group may be part-time financial personnel when the group is undermanned.
中文原文 工商團體財務處理辦法第32條
本辦法所稱財務人員係指辦理會計、出納及財物管理之人員。
前項財務人員應為專任。
但於該團體編制不足時，得由其他工作人員兼辦之。
前項財務人員應為專任。
但於該團體編制不足時，得由其他工作人員兼辦之。