Accounting Act Article 14
Accounting below Subordinate Unit Accounting shall be Sub-Accounting of Subordinate Unit Accounting and be given the name of the Agency in question.
中文原文 會計法第14條
附屬單位會計下之會計，為附屬單位會計之分會計，並冠以機關名稱。
English translation for reference only; the Chinese text prevails. Not legal advice.