Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 10
If any accounting event of the system operator occurs, the accounting documents which are evidential shall be obtained, given, or drafted.The rules governing the installation and use of the accounting documents for the cable radio and television system operator shall be further promulgated by the central governing authority.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第10條
系統經營者會計事項之發生，均應取得、給與或編製足以證明之會計憑證。
有線廣播電視系統經營者會計憑證設置及使用規範，由中央主管機關另定之。
有線廣播電視系統經營者會計憑證設置及使用規範，由中央主管機關另定之。