Business Entity Accounting Act Article 2
（Scope of Business and Accounting Affairs）The term “business” as referred to in this Law refers to a profit-making entity with its scope defined by the Business Registration Act, the Company Act and other relevant laws.The term “accounting affairs of a business” as referred to in this Law refers to recognition, measurement, recording, classification, and summarization of accounting affairs undertaken by a business, as well as preparation of financial statements.
中文原文 商業會計法第2條
本法所稱商業，指以營利為目的之事業；其範圍依商業登記法、公司法及其他法律之規定。
本法所稱商業會計事務之處理，係指商業從事會計事項之辨認、衡量、記載、分類、彙總，及據以編製財務報表。
本法所稱商業會計事務之處理，係指商業從事會計事項之辨認、衡量、記載、分類、彙總，及據以編製財務報表。