Accounting Act Article 3
Government and its affiliated Agencies shall implement accurate and detailed accounting of the following for each Agency and Fund:1. Formation, distribution, and implementation of budget.2. Annual revenue from tax or income.3. Occurrence, dealing and settlement of credits and debts.4. Cashiering, custody, and transfer of cash, notes and securities.5. Increase and decrease, custody and transfer of real estate properties or other properties.6. Calculation of administrative expenses, enterprise costs as well as annual surplus and deficit.7. Calculation of operating costs, profits and losses and treatment of annual profits and losses.8. Other accounting affairs which are required to be dealt with.
中文原文 會計法第3條
政府及其所屬機關，對於左列事項，應依機關別與基金別為詳確之會計：
一、預算之成立、分配、執行。
二、歲入之徵課或收入。
三、債權、債務之發生、處理、清償。
四、現金、票據、證券之出納、保管、移轉。
五、不動產物品及其他財產之增減、保管、移轉。
六、政事費用、事業成本及歲計餘絀之計算。
七、營業成本與損益之計算及歲計盈虧之處理。
八、其他應為會計之事項。
一、預算之成立、分配、執行。
二、歲入之徵課或收入。
三、債權、債務之發生、處理、清償。
四、現金、票據、證券之出納、保管、移轉。
五、不動產物品及其他財產之增減、保管、移轉。
六、政事費用、事業成本及歲計餘絀之計算。
七、營業成本與損益之計算及歲計盈虧之處理。
八、其他應為會計之事項。