Regulations on Business Entity Accounting Handling Article 3
A business entity may set up, as required, accounting documents, account items, account books and financial statements in addition to those listed in this Regulation.The titles and formats of the bookkeeping voucher, account books and financial statements shall be announced by the Central Competent Authority.
中文原文 商業會計處理準則第3條
本準則所列會計憑證、會計項目、會計帳簿及財務報表，商業得因實際需要增訂。
記帳憑證、會計帳簿及財務報表之名稱及格式，由中央主管機關公告。
記帳憑證、會計帳簿及財務報表之名稱及格式，由中央主管機關公告。