Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 11
Vouchers shall be bound by the sequence of date or month with a cover to specify the number of volume, start and end dates, and the number of pages, and shall be signed or stamped thereon by the manager, head of accounting or accounting clerk authorized by the responsible officer of the foundation, appropriately stored and catalogued with a table of vouchers for reference.
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第11條
記帳憑證應按日或按月彙訂成冊，加製封面，封面上應記明冊號、起迄日期、記帳憑證張數，由代表財團法人之負責人授權經理人、主辦或經辦會計人員簽名或蓋章，妥善保管，並製目錄備查。