Business Entity Accounting Act Article 7
（Bookkeeping Base）Businesses must use domestic currency as a bookkeeping base.If foreign currency is used for bookkeeping due to business needs, it is still required to convert the foreign currency into domestic currency in the closing report.
中文原文 商業會計法第7條
商業應以國幣為記帳本位，至因業務實際需要，而以外國貨幣記帳者，仍應在其決算報表中，將外國貨幣折合國幣。