Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 12
Accounting books are classified into the following two types:1. Account books: Books of records containing facts necessary for the preparation of financial reports.2. Memorandum books: Books of records not necessary for the preparation of financial reports, but to facilitate the review of accounting events or handling of accounting affairs.For computer-processed accounting data, the records stored in the computer are regarded as accounting books that may be printed at any time 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12條
會計簿籍分下列二類：
一、會計帳簿：謂簿籍之紀錄，為供給編造財務報告事實所必需者。
二、備查簿：謂簿籍之紀錄，不為編造財務報告事實所必需，而僅為便利會計事項之查考，或會計事務之處理者。
會計資料採用電腦處理者，其電腦貯存體中之紀錄，視為會計簿籍，並可隨時列印備供查考。
一、會計帳簿：謂簿籍之紀錄，為供給編造財務報告事實所必需者。
二、備查簿：謂簿籍之紀錄，不為編造財務報告事實所必需，而僅為便利會計事項之查考，或會計事務之處理者。
會計資料採用電腦處理者，其電腦貯存體中之紀錄，視為會計簿籍，並可隨時列印備供查考。