Regulations on Business Entity Accounting Handling Article 6
The content of a bookkeeping voucher should include the name of the business entity, name of the voucher, date, serial number of the voucher, name of the account items, summary contents and amount.The bookkeeping voucher should be signed or sealed by a relevant personnel.
中文原文 商業會計處理準則第6條
記帳憑證之內容應包括商業名稱、傳票名稱、日期、傳票號碼、會計項目名稱、摘要及金額，並經相關人員簽名或蓋章。