Accounting Act Article 16
Government Accounting shall use the national currency or currencies determined by the budget as the basic monetary unit for bookkeeping; those domestic or foreign currencies recorded in books that are inconsistent with the basic monetary unit shall be converted into the basic monetary unit and recorded into major books of accounts.During bookkeeping, except for the purpose of arithmetic multiplication and division, the unit of account shall be dollar and decimals shall be rounded up.Where there are special circumstances applicable, regulations may be drafted regarding the provision of preceding Paragraph and implemented once approved by each government BAS Agency.
中文原文 會計法第16條
政府會計應以國幣或預算所定之貨幣為記帳本位幣；其以不合本位幣之本國或外國貨幣記帳者，應折合本位幣記入主要之帳簿。
記帳時，除為乘除計算外，至元為止，角位四捨五入。
前項規定，如有特殊情形者，得擬定處理辦法，經各該政府主計機關核定施行。
記帳時，除為乘除計算外，至元為止，角位四捨五入。
前項規定，如有特殊情形者，得擬定處理辦法，經各該政府主計機關核定施行。