National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 19
The financial reports specified in the Standards refer to financial statements, various accounting statements, and other disclosures and explanations that help users in decision making.Financial statements include the asset balance sheet, income and expenditures (balance) table, net worth change statement, cash flow statement and the notes or appendices.
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19條
本準則所稱之財務報告，指財務報表、各類會計項目明細表及其他有助於使用者決策之揭露事項及說明。
財務報表包括資產負債表、收支營運（餘絀）表、淨值變動表、現金流量表及其附註或附表。
財務報表包括資產負債表、收支營運（餘絀）表、淨值變動表、現金流量表及其附註或附表。