| 債務基金 | Debt Service Fund |
| 成本原則 | Cost Principle |
| 預算觀點 | Budget Perspective |
| 負有責任 | Accountability |
| 認列 | Recognition |
| 會計基礎假設 | Accounting Basis Convention |
| 營業基金 | Enterprise Fund |
| 計畫觀點 | Program Perspective |
| 所有權 | Ownership |
| 控制 | Control |
| 組織觀點 | Organizational Perspective |
| 基金觀點 | Fund Perspective |
| 貨幣評價假設 | Monetary Unit Convention |
| 會計期間假設 | Time Period Convention |
| 中央政府普通公務單位會計制度之一致規定 | Directions for Accounting System of Central Government Agencies |
| 公開報導責任 | Public Accountability |
| 獨立個體假設 | Separate Entity Convention |
| 繼續經營假設 | Continuity or Going Concern Convention |
| 會計法 | Accounting Act |
| 必要之補充資訊 | Required Supplementary Information other than MD&A |