A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books; provided that if the business has sound accounting system and records daily the gene
A manufacturer or those with larger business scope may concurrently establish cost record book or necessary special chronological book or various subsidiary ledger books; provided that if the business has sound accounting system and records daily the gene
制造业或营业範围较大者，并得设置记录成本之帐簿，或必要之特种序时帐簿及各种明细分类帐簿；但其会计组织健全，使用总分类帐科目日计表者，得免设普通序时帐簿。