Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 8
The journals and ledgers of the system operator’s accounting system shall summarize the original documents, accounting documents, journal book, general ledger, subsidiary ledger, necessary auxiliary book, and all types of the various accounting reports（including detail tables）, and explain their interrelationships.The journals and ledgers system in the previous paragraph shall be explained by the journals and ledgers chart.
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8條
系統經營者會計制度之帳簿組織系統應彙總說明原始憑證、記帳憑證、序時帳簿、總分類帳、明細分類帳、必要輔助帳以及各種會計報表（含明細表）之種類，並說明其相互關係。
前頂帳簿組織系統得以帳簿組織系統圖說明之。
前頂帳簿組織系統得以帳簿組織系統圖說明之。