Accounting Act Article 58
Accounting Officer must not prepare recording document unless there is lawful source document; unlawful recording documents must not be recorded into the accounts. However, events during preparation for settlement and transferred into accounts after settlement without the source document shall not be subject to this limitation.
中文原文 會計法第58條
會計人員非根據合法之原始憑證，不得造具記帳憑證；非根據合法之記帳憑證，不得記帳。
但整理結算及結算後轉入帳目等事項無原始憑證者，不在此限。
但整理結算及結算後轉入帳目等事項無原始憑證者，不在此限。