Accounting Act Article 51
Accounting documents shall be categorized into the following two categories:1. Source document: The document which proves the course of an event as basis for the recording document.2. Recording document: The document which proves the responsibility of accounting Officers handling accounting events and which serve as the basis of account keeping.
中文原文 會計法第51條
會計憑證分左列二類：
一、原始憑證：謂證明事項經過而為造具記帳憑證所根據之憑證。
二、記帳憑證：謂證明處理會計事項人員責任，而為記帳所根據之憑證。
一、原始憑證：謂證明事項經過而為造具記帳憑證所根據之憑證。
二、記帳憑證：謂證明處理會計事項人員責任，而為記帳所根據之憑證。