Regulations on Business Entity Accounting Handling Article 10
The first page of every account book should provide record of the initial use, management, and closing bookend date. The second page of a ledger book should provide a table of accounts.
中文原文 商業會計處理準則第10條
各種帳簿之首頁應設置帳簿啟用、經管、停用記錄，分類帳簿次頁應設置帳戶目錄。