Accounting Act Article 77 Law: Accounting Act Chinese: 會計法第77條 Due to limitations of machine function, accounting data processed by machine shall not be governed by Articles 68, Article 72 up to Article 76. 中文原文 會計法第77條 採用機器處理會計資料者，因機器性能限制，得不適用第六十八條、第七十二條至第七十六條之規定。
