Accounting Act Article 4
The accounting affairs of events mentioned in the preceding Article shall be classified into the following four categories according to their nature:1. Ordinary Government Affairs: General accounting affairs of government Agencies.2. Special Government Affairs: Accounting affairs of government Agencies, dealt with by special government Agencies, except for those mentioned in the preceding Subparagraph.3. State-owned Enterprise Affairs: Accounting affairs of State-owned Enterprise Agencies.4. Extraordinary Affairs: accounting affairs of events of extraordinary nature and other material events that do not follow the beginning and the end of a fiscal year, which is treated by Agencies in charge or provisional entities.
中文原文 會計法第4條
前條會計事項之事務，依其性質，分下列四類：
一、普通公務之會計事務：謂公務機關一般之會計事務。
二、特種公務之會計事務：謂特種公務機關除前款之會計事務外，所辦之會計事務。
三、公營事業之會計事務：謂公營事業機關之會計事務。
四、非常事件之會計事務：謂有非常性質之事件，及其他不隨會計年度開始與終了之重大事件，其主辦機關或臨時組織對於處理該事件之會計事務。
一、普通公務之會計事務：謂公務機關一般之會計事務。
二、特種公務之會計事務：謂特種公務機關除前款之會計事務外，所辦之會計事務。
三、公營事業之會計事務：謂公營事業機關之會計事務。
四、非常事件之會計事務：謂有非常性質之事件，及其他不隨會計年度開始與終了之重大事件，其主辦機關或臨時組織對於處理該事件之會計事務。