Regulations on Business Entity Accounting Handling Article 11
In replacing an account book, each blank page of the book shall be stamped "Blank and Invalid" or clipped to render it ineffective, and the words "All of the following pages are blank and invalid" should be added on the first blank page.
中文原文 商業會計處理準則第11條
更換新帳簿時，應於舊帳簿空白頁上，逐頁加蓋「空白作廢」戳記或截角作廢，並在空白首頁加填「以下空白作廢」字樣。