第2條 本法所稱商業，謂以營利為目的之事業，其範圍依商業登記法、公司法及其他法律之規定。
Article 2??The term "business" referred to in this Law shall mean the enterprises aiming at making profits.
The scope shall be in accordance with the Business Registration Law, Company Law, and other laws.
商業會計事務，謂依據一般公認會計原則從事商業會計事務之處理及據以編製財務報表。
The term "business accounting affairs" shall mean the handling of business accounting affairs pursuant to the generally accepted accounting principles and preparation of financial statements based thereon.
第3條 本法所稱主管機關︰在中央為經濟部；在直轄市為直轄市政府；在縣(市)為縣(市)政府。
Article 3??The term "competent authority" referred to in this Law shall mean the Ministry of Economic Affairs at the central government level, the municipal government at the municipality directly under the jurisdiction of the Executive Yuan, and the Hsien (city) Government at the Hsien (city) level.
第4條 本法所稱商業負責人依公司法第八條、商業登記法第九條及其他法律有關之規定。
Article 4??The term "business responsible person" referred to in this Law shall be in accordance with Article 8 of the Company Law, Article 9 of the Business Registration Law, and relevant provisions of other laws.
公司組織主辦會計人員之任免，在股份有限公司應由董事會以董事過半數之出席，及出席董事過半數同意之決議行之；
Regarding the appointment and discharge of in-charge accountant of a corporate organization, in a company limited by shares, the approval of a majority of directors present at a directors meeting attended by a majority of directors shall be required;
在有限公司須有全體股東過半數同意；
in a limited company, the approval of a majority of all the shareholders shall be required;
在無限公司、兩合公司須有全體無限責任股東過半數同意。
in an unlimited company or a combined company, the approval of a majority of all the shareholders of unlimited liability shall be required.
前項主辦會計人員之任免，公司章程有較高規定者，從其規定。
When handling accounting affairs pursuant to law, an accountant shall be subject to the direction and supervision of managerial officers.
會計人員依法辦理會計事務，應受經理人之指揮監督，其離職或變更職務時，應於五日內辦理交代。
In the event of resignation or change of duties, the accountant shall complete hand-over within five (5) days.
商業會計事務，得委由會計師或依法取得代他人處理會計事務資格之人辦理之；
Business accounting affairs may be handled by a certified public accountant or a person who has acquired the qualifications to handle accounting affairs for other persons according to law through delegation.
其登記及管理辦法，由中央主管機關定之。
The registration and management rules shall be prescribed by the Central Competent Authority.
第6條 商業以每年一月一日起至十二月三十一日止為會計年度。
但法律另有規定，或因營業上有特殊需要者，不在此限。
Article 6??A fiscal year shall commence on January 1 and end on December 31 of each year; provided that this shall not apply if the law provides otherwise or if there is special operation need.
第7條 商業應以國幣為記帳本位，其由法令規定，以當地通用貨幣為記帳單位者，從其規定，至因業務實際需要，
Article 7??A business shall keep accounts based on national currency.
If the laws and regulations require that local currency be used for account keeping, such laws and regulations shall be complied with.
而以外國貨幣記帳者，仍應在其決算表中，將外國貨幣折合國幣或當地通用之貨幣。
In the event that the account keeping is based on a foreign currency due to business needs, such foreign currency shall be translated into national currency or local currency in the final statements.
第8條 商業會計之記載，除記帳數字適用阿拉伯字外，應以中文為之；
Article 8??Records in business accounting shall be in Chinese, except that the figures in account keeping shall be Arabic numerals.
其因事實上之需要，而須加註或併用外國文字，或當地通用文字者，仍以中國文字為準。
If due to actual needs, it is necessary to include or concurrently use a foreign language or local language, the Chinese shall still prevail.
第9條 商業之支出超過一定金額以上者，應使用匯票、本票、支票、劃撥或其他經主管機關核定之支付工具或方法，並載明受款人。
Article 9??When the expenditure of a business exceeds a specified amount, such business shall use a draft, promissory note, check, money transfer, or other payment instrument or method approved by the competent authority, and the payee shall be indicated.
前項之金額由中央主管機關定之。
The amount referred to in the preceding Paragraph shall be decided by the Central Competent Authority.
第10條 會計基礎採用權責發生制，在平時採用現金收付制者，俟決算時，應照權責發生制予以調整。
Article 10??The accounting basis shall be on accrual basis.
If cash basis is used in the ordinary course of business, adjustment shall be made according to the accrual basis at closing.
所謂權責發生制，係指收益於確定應收時，費用於確定應付時，即行入帳。
The term "accrual basis" means that income is recorded when it becomes receivable and ascertained and expenses are recorded when they become payable and ascertained.
決算時收益及費用，並按其應歸屬年度作調整分錄。
At closing, adjusting entries shall be made for the income and expenses based on the year they belong.
所稱現金收付制，係指收益於收入現金時，或費用於付出現金時，始行入帳。
The term "cash basis" means that income is recorded when cash is received and expenses are recorded when cash is paid.
第11條 凡商業之資產、負債或業主權益發生增減變化之事項，稱為會計事項。
Article 11??The assets and liabilities of a business or increase/decrease or changes in owner′s equity are called accounting events.