The Enforcement Rules of the Audit Act Article 72
The business operation reports or cost analysis reports submitted by government enterprises and institutions mentioned in the Article 64 of the Act are achievements of each plan of operation or business, implementations ofbudgets, and analysis of finance. When cost accounting principles are applied to the report of causes of earnings, losses, surplus and deficit, the earnings and losses of unit cost of each product shall be analyzed and listed to be appended for submission.
中文原文 審計法施行細則第72條
本法第六十四條規定公有營業及事業機關所應附送業務報告，或成本分析報告，係指營業或事業各項計畫實施成果，預算執行情形及財務狀況分析，盈虧餘絀原因之報告其適用成本會計者，應就各種產品單位成本之盈虧，分別分析列表附送。