第2條 (主計超然(一)–機構超然)各下級政府主計機關(無主計機關者，其最高主計人員)，關於會計事務，應受該管上級政府主計機關之監督與指導。
Article 2 (BAS authorities and the most senior BAS officer) The accounting activities of each inferior Budget, Accounting and Statistics authorities (“BAS Authority”) (in the absence of BAS Authority, then the Chief BAS Officer) shall be supervised and guided by superior Budget, Accounting and Statistics offices directly in control.
第3條 (會計事務)政府及其所屬機關，對於左列事項，應依機關別與基金別為詳確之會計：
Article 3 (Accounting Activities) Government and its affiliated authorities shall implement accurate and detailed accounting of the following for each authority and fund.
五不動產物品及其他財產之增減、保管、移轉。
5.
Loss and gain, custody and transfer of real estate property or other property
八其他應為會計之事項。
8.
Other accounts, which is required to be maintained.
第4條 (會計事項種類)前條會計事項之事務，依其性質，分左列五類：
Article 4 (Types of Accounting Event) The accounting activities of accounting events in the preceding Article shall be classified into the following five categories according to its nature.
二特種公務之會計事務：謂特種公務機關除前款之會計事務外，所辦之會計事務。
2.Special Government Activities: Accounting activities of government authorities, dealt with by special government authorities, except for those referred to in the preceding subparagraph of government authorities.
五非常事件之會計事務：謂有非常性質之事件，及其他不隨會計年度開始與終了之重大事件，其主辦機關或臨時組織對於處理該事件之會計事務。
5.Extraordinary Activities: accounting activities of events of extraordinary nature and other material events that do not follow the beginning and end of a fiscal year, which is treated by authorities in charge or provisional entities.
凡政府所屬機關，專為供給財物、勞務或其他利益，而以營利為目的，或取相當之代價者，為公有營業機關；其不以營利為目的者，為公有事業機關。
6.Any government authorities that specialize in supply of goods, services or other interests for which purpose is to gain profit or obtains equivalent consideration in return shall be Publicly Owned Business Authorities; those government authorities that do not operate for purpose to gain profit shall be Publicly Owned Enterprise Authorities.
一公務歲計之會計事務：謂公務機關之歲入或經費之預算實施，及其實施時之收支，與因處理收支而發生之債權、債務，及計算政事費用與歲計餘絀之會計事務。
1.
Accounting activities of government annual revenue and expenses: The accounting activities relevant to the annual revenue, allocation and implementation of budget, revenues and expenditures from implementation of budget, credits and debts accrued from receipt and appropriation of revenue and expenditures, calculation of administrative expenses and annual surplus or deficit.
二公務出納之會計事務：謂公務機關之現金、票據、證券之出納、保管、移轉之會計事務。
2.
Accounting activities of government cashiering: The accounting activities relevant to receipts and payments, custody and transfer of cash, notes and securities.
三公務財物之會計事務：謂公務機關之不動產物品及其他財產之增減、保管、移轉之會計事務。
3.
Accounting activities of government properties: The accounting relevant to gain and loss, custody and transfer of real estate property and other properties.
一公庫出納之會計事務：謂公庫關於現金、票據、證券之出納、保管、移轉之會計事務。
1.
Accounting activities of treasury cashiering activities: The accounting activities relevant to the receipts and payments, custody and transfer of cash, notes and securities by the treasury.
二財物經理之會計事務：謂公有財物經理機關，關於所經理不動產物品及其他財產之增減、保管、移轉之會計事務。
2.
Accounting activities of managed properties: The accounting activities relevant to the loss and gain, custody and transfer of real estate property and other properties managed by the public property management authority.
三徵課之會計事務：謂徵收機關，關於稅賦捐費等收入之徵課、查定，及其他依法處理之程序，與所用之票照等憑證，及其處理徵課物之會計事務。
3.
Accounting activities of taxation: The accounting activities relevant to collection, investigation of revenue from taxes and other procedures of dealing with taxes pursuant to statutory provisions and certificates or supporting documents used and treatment of taxable items by tax authority.
四公債之會計事務：謂公債主管機關，關於公債之發生、處理、清償之會計事務。
4.
Accounting activities of government bond: The accounting activities relevant to the issuance, management and repayment of bonds by competent authority of bond.
五特種財物之會計事務：謂特種財物之管理機關，關於所管財務處理之會計事務。
5.
Accounting activities of special properties: The accounting activities relevant to the finances of special property dealt with by management authority of special property.
六特種基金之會計事務：謂特種基金之管理機關，關於所管基金處理之會計事務。
6.
Accounting activities of special funds: The accounting activities relevant to the treatment of fund by management authority of special fund.
一營業歲計之會計事務：謂營業預算之實施，及其實施之收支，與因處理收支而發生之債權、債務，及計算歲計盈虧與營業損益之會計事務。
1.
Accounting activities of annual business budget: The accounting activities relevant to the implementation of business budget, revenues and expenditures from implementation of budget, credits and debts accrued from treatment of revenues and expenditures and calculation of annual surplus or deficit and operating profit or loss.
二營業成本之會計事務：謂計算營業之出品或勞務每單位所費成本之會計事務。
2.
Accounting activities of business cost: The accounting activities relevant to the calculation of unit cost for goods and services.
三營業出納之會計事務：謂營業上之現金、票據、證券之出納、保管、移轉之會計事務。
3.
Accounting activities of business cashiering activities: The accounting activities relevant to the receipts and payments, custody and transfer of cash, notes and securities.
四營業財物之會計事務：謂營業上使用及運用之財產增減、保管、移轉之會計事務。
4.
Accounting activities of business properties: The accounting activities relevant to the loss and gain, custody and transfer of properties used and applied in business.
公有事業之會計事務，準用前項之規定，但不為損益之計算。
The foregoing paragraph shall apply to Publicly Owned Enterprise activities but not for calculation of profit and loss.
有作業行為之各機關，其作業部分之會計事務，得按其性質，分別準用前二項之規定。
The foregoing two paragraphs shall apply separately in accordance with the nature to operative part of accounting activities in authorities having operating conduct.
公務機關附帶為事業或營業之行為而別有一部分之組織者，其組織為作業組織；公有事業或公有營業機關，於其本業外，附帶為他種事業或營業之行為而別有一部分之組織者，其組織亦得視為作業組織。
Government authorities that has a partial entity attached to it for the purpose of engaging in business or enterprise conducts, such partial entity shall be Operative Entity, Publicly Owned Business or Public Owned Enterprise Authorities that has a partial entity attached to it for the purpose of engaging in other business or enterprise conducts apart from its main business, that partial entity shall also be considered as Operative Entity.