Accounting Act Article 72
Cover pages of each Book shall contain name of the Agencies, titles of Books, volume numbers, number of pages and starting date of usage, and be signed or stamped by the Chief Officer of the Agency and Chief accounting Officer.
中文原文 會計法第72條
各種帳簿之首頁，應標明機關名稱、帳簿名稱、冊次、頁數、啟用日期，並由機關長官及主辦會計人員簽名或蓋章。