Accounting Act Article 25
Statements comprising financial reports that are required to be compiled by Unit Accounting shall be segregated according to different funds. For the purpose of simplification, statements may be presented in column form comprising each fund.
中文原文 會計法第25條
各單位會計所需編製之會計報告各表，應按基金別編造之。
但為簡明計，得按基金別分欄綜合編造。
但為簡明計，得按基金別分欄綜合編造。