Business Entity Accounting Act Article 13
（Standard of Business Entity Accounting Processing）Accounting standards set out the name, format, and method of preparation of source documents, accounting items, journals, ledgers and financial statements shall be prescribed by the Central Competent Authority.
中文原文 商業會計法第13條
會計憑證、會計項目、會計帳簿及財務報表，其名稱、格式及財務報表編製方法等有關規定之商業會計處理準則，由中央主管機關定之。