Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 11
The accounting books in the system operator’s accounting system shall contain the journal book, general ledger, subsidiary ledger, subscribers’ ledger, inventory ledger, occupancy equipment ledger, fixed asset ledger, and other accounting books which are necessary for the business needs.
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11條
系統經營者會計制度之會計帳簿應包括序時帳簿、總分類帳、明細分類帳、訂戶明細帳、存貨明細帳、出租設備明細帳、固定資產明細帳及其他因業務需要而設置之帳簿。