Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 9
The accounting items of the system operator’s accounting system shall explain the contents, installation, classification, and numbering principles.The rules governing the installation of the accounting items in the system operator’s accounting system shall be publicized 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9條
系統經營者會計制度之會計科目應說明其內涵、設置、分類及編號原則。
系統經營者會計科目設置規範，由中央主管機關公告之。
系統經營者會計科目設置規範，由中央主管機關公告之。