Regulations on Business Entity Accounting Handling Article 4
A business entity may set up, as required, subsidiary items for account items, subsidiary books for account books and supplementary schedules for financial statements.
中文原文 商業會計處理準則第4條
會計項目之明細項目、各種帳簿之明細帳簿及財務報表之明細表，商業得按實際需要，自行設置。