Accounting Act Article 35
The accounts of summary statements and subsidiary statements of financial reports shall reflect the control-subsidiary relationship, wherein those of the summary statements shall be the controlling accounts, and those of the subsidiary statements shall be the subsidiary accounts.
中文原文 會計法第35條
各種會計報告總表之會計科目，與其明細表之會計科目，應顯示其統制與隸屬之關係，總表會計科目為統制帳目，明細表會計科目為隸屬帳目。