Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 5
The accounting basis of the system operator shall be on the accrual basis.The accrual basis referred to in the previous paragraph denotes that the revenue shall be recognized as such when the system operator becomes eligible to collect it and that the expense shall also be recognized as such when the system operator becomes liable to pay it, then these would be immediately recorded. At the time of closing, revenues and expenses shall be attributed to their fiscal year through the adjustment of the entries.The “eligible to collect” in the previous paragraph shall refer to the compliance of the supplied goods or service with the following situation:Has been realized or to be realized.Has been earned.Operating costs and individual expenses of the system operator shall match with the operating revenue obtained and collectively recognized in the same accounting duration. If the revenue has been realized and the relevant expense has not happened, they shall be estimated and recognized in a reasonable way; if the expense has happened, and the economic effectiveness has not be exhausted, it shall be listed as a prepaid payment.
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5條
系統經營者之會計基礎應採權責發生制。
前項所稱權責發生制，係指收益於確定應收時，費用於確定應付時，即行入帳。
決算時，收益及費用應按其歸屬年度作調整分錄。
前項所稱確定應收，係指商品或勞務之提供同時符合下列條件：
一、已實現或可實現。
二、已賺得。
系統經營者之營業成本及各項費用，應與所獲得之營業收入配合，於同一會計期間認列。
如獲得之收入已實現，其有關之費用尚未發生者，應依合理方法估計並認列之；如支出已發生，而其經濟效益尚未耗用者，以預付費用入帳。
前項所稱權責發生制，係指收益於確定應收時，費用於確定應付時，即行入帳。
決算時，收益及費用應按其歸屬年度作調整分錄。
前項所稱確定應收，係指商品或勞務之提供同時符合下列條件：
一、已實現或可實現。
二、已賺得。
系統經營者之營業成本及各項費用，應與所獲得之營業收入配合，於同一會計期間認列。
如獲得之收入已實現，其有關之費用尚未發生者，應依合理方法估計並認列之；如支出已發生，而其經濟效益尚未耗用者，以預付費用入帳。