Accounting Act Article 34
The accounts shall depend on the events which are required to be incorporated into different types of financial reports, and the title of the accounts shall reflect the nature of the event; if the nature of the account is the same as budget or financial statement accounts, its title shall be consistent with the title of accounts in budget or financial statement.
中文原文 會計法第34條
各種會計科目，依各種會計報告所應列入之事項定之，其名稱應顯示其事項之性質；如其科目性質與預算、決算科目相同者，其名稱應與預算、決算科目之名稱相合。