Regulations on Disposal of the Financial Affairs of Social Associations Article 5
Social organizations shall register accounting items in account books based on accounting documents.Accounting items referred to in the preceding paragraph include assets, liabilities, funds and balance, incomes and expenditures, and differences thereof.
中文原文 社會團體財務處理辦法第5條
社會團體應依據會計憑證，將會計事項登載於會計帳簿。
前項會計事項，指資產、負債、基金暨餘絀、收入及支出發生增減變化之事項。
前項會計事項，指資產、負債、基金暨餘絀、收入及支出發生增減變化之事項。