Accounting Act Article 7
State -owned Enterprise Affairs shall be categorized into the following four types:1. Accounting affairs of annual business budget: The accounting affairs relevant to the implementation of business budget, revenues, and expenditures from the implementation of budget, credits and debts accrued from treatment of revenues and expenditures, and calculation of annual surplus or deficit and operating profits or losses.2. Accounting affairs of business costs: The accounting affairs relevant to the calculation of the unit costs for goods and services.3. Accounting affairs of business cashiering activities: The accounting affairs relevant to the receipts and payments, custody, and transfer of cash, notes and securities.4. Accounting affairs of business properties: The accounting affairs relevant to the increase and decrease, custody and transfer of properties used and applied in business.
中文原文 會計法第7條
公營事業之會計事務，為下列四種：
一、營業歲計之會計事務：謂營業預算之實施，及其實施之收支，與因處理收支而發生之債權、債務，及計算歲計盈虧與營業損益之會計事務。
二、營業成本之會計事務：謂計算營業之出品或勞務每單位所費成本之會計事務。
三、營業出納之會計事務：謂營業上之現金、票據、證券之出納、保管、移轉之會計事務。
四、營業財物之會計事務：謂營業上使用及運用之財產增減、保管、移轉之會計事務。
一、營業歲計之會計事務：謂營業預算之實施，及其實施之收支，與因處理收支而發生之債權、債務，及計算歲計盈虧與營業損益之會計事務。
二、營業成本之會計事務：謂計算營業之出品或勞務每單位所費成本之會計事務。
三、營業出納之會計事務：謂營業上之現金、票據、證券之出納、保管、移轉之會計事務。
四、營業財物之會計事務：謂營業上使用及運用之財產增減、保管、移轉之會計事務。