Regulations on Business Entity Accounting Handling Article 13
Where a correction of a bookkeeping error does not affect the total, the error shall be indicated with a double strike-through in red ink with the correct figure or words written and signed or sealed by the individual who made the correction, or the correction can be done using a new bookkeeping voucher, to prove identity of responsible party.
中文原文 商業會計處理準則第13條
記帳錯誤如更正後不影響總數者，應在原錯誤上劃紅線二道，將更正之數字或文字書寫於上，並由更正人於更正處簽名或蓋章或另開傳票更正，以明責任。
記帳錯誤如更正後影響總數者，應另開傳票更正。
記帳錯誤如更正後影響總數者，應另開傳票更正。