National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 10
Where the cultural foundation accounting affairs are simple or where the source documents have met the requirements for account keeping, the source documents may be accepted in lieu of bookkeeping slips.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第10條
會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以原始憑證作為記帳憑證。