Regulations on Disposal of the Financial Affairs of Social Associations Article 7
Accounting documents are categorized as follows:1. Original vouchers : an original vouchers refers to a voucher that proves the process of an accounting matter and is used as a reference for producing accounting vouchers .2. Accounting vouchers: a accounting voucher refers to a voucher that proves the liability of the accountant and is used as evidence for keeping accounts.Where the amount of the annual budget is not more than NT$3,000,000 original vouchers may be used as evidence for keeping accounts.
中文原文 社會團體財務處理辦法第7條
會計憑證種類如下：
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
年度預算金額在新臺幣三百萬元以下者，得以原始憑證為記帳所根據之憑證。
一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。
二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。
年度預算金額在新臺幣三百萬元以下者，得以原始憑證為記帳所根據之憑證。