Business Entity Accounting Act Article 15
（Categories of Accounting Documents）Accounting documents of a business are divided into the following two categories:1. Source documents: The documents which prove the course of accounting events, and serve as the basis for preparing accounting vouchers.2. Accounting vouchers: The documents which prove the responsibilities of the accounting personnel handling accounting events and serve as the basis for account keeping.
中文原文 商業會計法第15條
商業會計憑證分下列二類：
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。
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。