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Business Accounting Law ( Amended 2000 . 04 . 26) 商業會計法(民國89年04月26日修正) Chapter I General Provisions 第一章總則 Article 1??Business accounting affairs shall be handled in accordance with this Law. 第1條 商業會計事務之處理，依本法之規定。 Unless otherwise provided by other laws, this Law shall apply to the handling of accounting affairs of state-owned enterprises. 公營事業會計事務之處理，除其他法律另有規定者外，適用本法之規定。 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. 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。 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. 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。 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 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. 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 5??Accountants shall be installed to handle business accounting affairs. 第5條 商業會計事務之處理，應設置會計人員辦理之。 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; 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； in a limited company, the approval of a majority of all the shareholders shall be required; 在有限公司須有全體股東過半數同意； in an unlimi