Regulations on Business Entity Accounting Handling Article 12
Bookkeeping figures shall use the Yuan as the monetary unit or, as required by the nature of transaction, may extend to the decimal fraction below the Yuan.
中文原文 商業會計處理準則第12條
記帳以元為單位。
但得依交易之性質延長元以下之位數。
但得依交易之性質延長元以下之位數。