National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 8
Bookkeeping slips can be divided into the three following categories:1. Receipt slips.2. Payment slips.3. Transfer slips.The term "transfer slip" referred to in Subparagraph 3 of the preceding paragraph may be classified into cash transfer slip and journal transfer slip. All the slips may be distinguished from one another by color or other means.
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8條
記帳憑證分為下列三類：
一、收入傳票。
二、支出傳票。
三、轉帳傳票。
前項第三款所稱轉帳傳票，得視事實需要，分為現金轉帳傳票及分錄轉帳傳票。
各種傳票得以顏色或其他方法區別之。
一、收入傳票。
二、支出傳票。
三、轉帳傳票。
前項第三款所稱轉帳傳票，得視事實需要，分為現金轉帳傳票及分錄轉帳傳票。
各種傳票得以顏色或其他方法區別之。