Accounting Act Article 66
Once the accounts have been prepared, the balance of credits and debits sides shall be dealt with pursuant to the following:1. All balances of receipts and payments accounts of government accounting affairs shall be summarized into all accounts of annual budget revenues and various accounts of budget allocation for the purpose of calculating the surplus and deficit of annual revenue and budget allocation.2. All balances of profits and losses accounts of State-owned Enterprises shall be summarized into all accounts of total profits and losses for the purpose of calculating profits and losses.3. All balances of accounts of accounting affairs mentioned in the preceding two Subparagraphs relating to asset or liability nature shall be summarized into accounts for the next fiscal year or period.
中文原文 會計法第66條
各帳目整理後，其借方、貸方之餘額，應依下列規定處理之：
一、公務之會計事務，各收支帳目之餘額，應分別結入歲入預算及經費預算之各種帳目，以計算歲入及經費之餘絀。
二、公營事業之會計事務，各損益帳目之餘額，應結入總損益之各種帳目，以為損益之計算。
三、前二款會計事務，有關資產、負債性質各帳目之餘額，應轉入下年度或下期各該帳目。
一、公務之會計事務，各收支帳目之餘額，應分別結入歲入預算及經費預算之各種帳目，以計算歲入及經費之餘絀。
二、公營事業之會計事務，各損益帳目之餘額，應結入總損益之各種帳目，以為損益之計算。
三、前二款會計事務，有關資產、負債性質各帳目之餘額，應轉入下年度或下期各該帳目。