National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 9
The preparation of a bookkeeping slip shall be based on the source document affixed thereto.However, for closing adjustments and post-closing transfers, the source documents in the preceding paragraph may be waived.
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9條
記帳憑證之編製應以原始憑證為依據，原始憑證應附於記帳憑證之後作為附件。
前項原始憑證因整理結算及結算後轉入帳目等事項，得不需檢附。
前項原始憑證因整理結算及結算後轉入帳目等事項，得不需檢附。