Financial Processing Standards for Labor Unions Article 17
A labor union shall set up procedures for processing general transactions, receipt and payment of cash, and property management.A labor union engaging in investment and other businesses in accordance with Article 14 of these Standards shall set up cost accounting and other specialized accounting procedures, in accordance with other statutes and administrative regulations additionally.
中文原文 工會財務處理準則第17條
工會應訂定普通會計、出納會計及財物會計之處理程序。
依第十四條規定從事投資及其他事業者,應依相關法令另訂定成本會計及其他特定會計之事務處理程序。
依第十四條規定從事投資及其他事業者,應依相關法令另訂定成本會計及其他特定會計之事務處理程序。