Accounting Act Article 12
Accounting below the Unit Accounting, except for accounting of Subordinate Units, shall form a Sub-Accounting and be given the name of the Agency in question.
中文原文 會計法第12條
單位會計下之會計，除附屬單位會計外，為分會計，並冠以機關名稱。
English translation for reference only; the Chinese text prevails. Not legal advice.