Accounting Act Article 74
Pages of various Books shall be paginated in order and no page shall be destroyed or torn out. Each General Ledger Book and Subsidiary Ledger Book shall contain a table of contents in the front page of the Book.
中文原文 會計法第74條
各種帳簿之帳頁，均應順序編號，不得撕毀。
總分類帳簿及明細分類帳簿，並應在帳簿前加一目錄。
總分類帳簿及明細分類帳簿，並應在帳簿前加一目錄。