商業會計法

商業會計事務與公營事業會計事務的處理，原則上依本法規定；公營事業另有其他法律規定者，從其規定。

平時採用現金收付制者，到了決算時應改按權責發生制調整。

商業記錄會計事項時，應使用雙式簿記方法。

Businesses may establish their accounting systems based on their actual operations and related management needs.

中央主管機關負責訂定商業會計處理準則，內容包括會計憑證、會計項目、會計帳簿及財務報表的名稱、格式與編製方法等。

Accounting matters must be supported by evidence vouchers that are obtained, given, or prepared by oneself.

This provision defines two kinds of commercial accounting vouchers: source vouchers and posting vouchers.

This provision defines three kinds of vouchers: external vouchers, outgoing vouchers, and internal vouchers.

This provision lists the types of bookkeeping vouchers and says transfer vouchers may be further divided based on practical needs.

商業通常要依原始憑證編製記帳憑證，並依記帳憑證登入會計帳簿。

對外和內部會計事項都要有相應憑證；原始憑證無法取得或遺失時，需依事實和金額作成憑證並簽名或蓋章後記帳。

This provision defines “business” and “business accounting processing” for the statute.

Accounting books are divided into two types: chronological journals and classified ledgers.

This provision divides chronological accounting books into ordinary and special types.

This provision defines two kinds of subsidiary ledgers: a general ledger for recording each controlling accounting item, and a detailed ledger for recording the detailed items of each controlling accounting item.

商業通常必須設置普通序時帳簿及總分類帳簿；製造業或營業範圍較大者，還可以設置成本帳或其他特種、明細帳簿。

Businesses must number their accounting books in page order and must not damage them.

商業應設置會計帳簿目錄，並記錄所設置使用的帳簿名稱、性質、啟用及停用日期。

Commercial accounting books must record the real names and addresses of named-person accounts, and record the name, kind, price, quantity, and storage location of property accounts.

Accounting items must be classified appropriately according to the elements of the financial statements, and businesses may increase or decrease them as needed.

財務報表包括資產負債表、綜合損益表、現金流量表、權益變動表；前項各報表還要附必要附註，並且附註視為財務報表的一部分。

This provision explains what a balance sheet shows and defines assets, liabilities, and equity.

This provision defines what a comprehensive income statement reflects and explains the meanings of revenue and expenses, including exclusions for owner-related equity changes.

財務報表附註的內容包括多項必要揭露；商業可視需要編製重要會計項目明細表。

This provision identifies which government body is the competent authority at each level and assigns each authority’s responsibilities.

Financial statements are prepared according to the fiscal year, except separately prepared periodic and non-periodic reports.

Accounting items on financial statements may be classified and aggregated as needed or under legal requirements; the classification of items must be consistent across periods.

年度財務報表原則上要用二年度對照方式列示，將當年度和上年度金額併列；新成立之商業除外。

Accounting vouchers may not be fabricated unless they are based on true facts, and accounting books may not be entered with false records.

會計事項應依發生次序逐日登帳，且最遲不得超過二個月。

記帳憑證和會計帳簿原則上要由負責人、經理人及會計人員簽名或蓋章。

會計憑證要按日或按月裝訂成冊；有原始憑證的，應附在記帳憑證後面。若可另行保管，須互註日期及編號。

對外憑證的繕製，至少要留存一份副本或存根；副本或存根記載的要點與金額不得與正本不同。

會計憑證、會計帳簿及財務報表在年度決算程序辦理終了後，原則上要保存一定年限；其中會計憑證至少五年，會計帳簿及財務報表至少十年。

會計事項的會計憑證應取得並保持可取得；若因經辦或主管人員故意或過失造成憑證毀損、缺少或滅失，且使商業受損，該人員應負賠償責任。

本法所定商業負責人的範圍，依公司法、商業登記法及其他相關法律規定。

商業可以用電子方式處理全部或部分會計資料；採用電子方式處理者，並可不適用第三十六條第一項及第三十七條第二項。

Assets and liabilities are generally measured at cost when first recognized.

Assets, liabilities, equity, revenue, and expenses may be recognized as balance sheet or comprehensive income statement items only if the stated conditions are met.

商業在決定財務報表會計項目金額時，應依實際情形選擇適當的衡量基礎。

Assets acquired in exchange for non-monetary assets are generally measured at fair value; if fair value cannot be measured reliably, use the carrying amount of the asset given up. Donated assets are recorded at fair value and classified as capital surplus, income, or deferred income depending on their nature.

Inventory cost may be calculated by specific identification, first-in-first-out, or average method; inventory is measured at the lower of cost and net realizable value.

Financial instrument investments are measured based on their nature using fair value, cost, or amortized cost. Long-term equity investments with control or significant influence are accounted for using the equity method.

Receivables must be measured net of estimated allowance for doubtful accounts, with a separate allowance account maintained, and confirmed bad debts written off against that allowance. Operating receivables and non-operating receivables must be shown separately.

折舊性資產要設置累計折舊項目，折舊應逐年提列。

資產折舊可採平均法、定率遞減法、年數合計法、生產數量法、工作時間法，或經主管機關核定的其他方法；資產種類很多時，可以分組綜合計算。

支出效益如果延伸到以后期间，就列为资产；如果只及于当期或没有效益，就列为费用或损失。

遞耗資產應設置累計折耗項目，並按期提列折耗額。

商業處理會計事務時，應由會計人員辦理；會計人員離職或變更職務時，應在5日內交代。

買入的無形資產以實際成本作為取得成本；自行發展取得的無形資產，其後的研究發展支出原則上列為當期費用，但中央主管機關另有規定者不在此限。

Businesses may revalue assets in accordance with laws and regulations.

重估或調整資產產生的增值，應列為未實現重估增值；重估後的資產應按重估價額入帳，並自重估年度次年起以重估價值計算折舊、折耗或攤銷。

Prepaid expenses are expenses that benefit the future and should be borne by later periods; they are measured by the unexpired portion of their effective period.

Liabilities are generally recorded at discounted present value; if they arise from operations or are mainly for trading, and are to be settled within one year, they may be recorded at maturity value. Bond premium or discount must be added to or deducted from the bond amount.

If capital is contributed in property instead of cash, its fair value is the measure used; if no fair value is available, it may be estimated.

Accounting entry bases and processing methods must be applied consistently; if they need to change for a valid reason, the financial statements must explain the reason, the change, and its impact.

Businesses must value assets according to their nature when they merge, split, acquire, dissolve, terminate, or transfer.

For business activity, comprehensive income for the current accounting year is the amount remaining after subtracting all costs, expenses, and losses from all revenue earned in that same year.

營業收入原則上應在交易完成時認列；分期付款銷貨收入和分段提供的勞務收入，得依其性質分別採毛利百分比攤算入帳或分段認列。

商業原則上要把每年 1 月 1 日到 12 月 31 日定為會計年度。

Income and expenses related to the same transaction or other matters must be recognized appropriately.

有支付員工退休金義務的商業，應在員工在職期間依法提列退休金，並列為當期費用。

When filing business income tax, tax-law adjustments to income calculations must not affect the book records.

This provision is deleted.

商業對業主分配的盈餘，不得列為費用或損失；但具負債性質的特別股，其股利應列為費用。

商業的決算應在會計年度終了後二個月內完成；必要時可延長二個半月。

商業每次決算都要編製營業報告書和財務報表，決算報表並應由負責人、經理人及主辦會計人員簽名或蓋章負責。

有分支機構的商業，應在會計年度終了時，將本機構與分支機構的帳目合併辦理決算。

商業負責人應在會計年度終了後六個月內，將決算報表提交給商業出資人、合夥人或股東承認。

代表商業的負責人必須把各項決算報表備置於本機構；商業利害關係人在有正當理由請求查閱時，原則上應可在不違反商業利益的範圍內查閱。

Businesses must use the national currency as the bookkeeping base; if they keep accounts in foreign currency for business needs, they must convert it into the national currency in the final statements.

商業利害關係人可基於正當理由，向法院聲請選派檢查員，查閱該商業的會計帳簿、報表及憑證。

會計相關人員如果明知不實仍製作或登錄會計資料、故意毀損應保存的憑證帳簿、偽造變造內容，或故意漏記導致財報不實，會受到刑罰與罰金。

以電子方式處理會計資料的商業及相關人員，如故意登錄不實資料、毀損或塗改會計資料、故意漏登會計事項，或以其他不正當方法造成會計事項或財務報表不實，可能受刑罰處罰。

Certain accounting personnel may have their punishment reduced or waived if they had previously refused or raised correction objections and can prove it.

未取得代他人處理會計事務資格而擅自處理商業會計事務的人，會被處罰金；三年內再犯，刑罰會加重到一年以下有期徒刑、拘役，或併科罰金。

沒有依法取得代他人處理會計事務資格的人，若擅自代他人處理商業會計事務並符合第71條或第72條任一情形，會依各該條處罰。

代表商業的負責人、經理人及會計人員，若有列出的違規情形，會被處新臺幣6萬元以上30萬元以下罰鍰。

商業負責人如果違反第五條第一項、第二項或第五項規定，會被處新臺幣三萬元以上十五萬元以下罰鍰。

代表商業的負責人、經理人，以及主辦和經辦會計人員，若有列舉的違規情形之一，將被處以新臺幣3萬元以上15萬元以下罰鍰。

代表商業的負責人、經理人，以及主辦和經辦會計人員，如果有列舉的六種情形之一，會被處新臺幣1萬元以上5萬元以下罰鍰。

商業會計記載原則上應使用我國文字；記帳數字可用阿拉伯字。

會計師或依法取得代他人處理會計事務資格之人，若違反本法第76條、第78條或第79條的規定，應依各該條規定處罰。

本法的罰鍰原則上由各級主管機關裁罰；第七十九條第六款則由法院裁罰。

小規模的合夥或獨資商業，可以不適用本法；其認定標準由中央主管機關視各地經濟情形決定。

本法自公布日施行；一百零三年五月三十日修正的條文自一百零五年一月一日施行，但商業可自一百零三年會計年度開始日起自願適用該修正條文。

商業支出達一定金額時，必須使用指定的支付工具或方法，並載明受款人；該金額由中央主管機關公告。

Chapter 1: General Provisions.

Chapter 15 is titled “Accounting Vouchers.”

This chapter is titled “Accounting Books.”

This chapter is about financial statements.

This chapter covers procedures for handling accounting matters.

This chapter is titled “Recognition and Measurement.”

Chapter heading: Profit and Loss Calculation.

Chapter heading for final accounts and audit.

This chapter is titled “Penalties.”

This is a chapter heading for supplementary provisions.