Accounting Act Article 59
Recording document shall be prepared at all times during which the increase and decrease, custody and transfer of bulk property occur; recording document for payments of sporadic supplies and materials, however, shall be prepared monthly according to each category.
中文原文 會計法第59條
大宗財物之增減、保管、移轉，應隨時造具記帳憑證。
但零星消費品、材料品之付出，得每月分類彙總造具記帳憑證。
但零星消費品、材料品之付出，得每月分類彙總造具記帳憑證。