The problem of accounting data exchange between difference companies is arising because companies adopt different software and computer languages and these software and computer languages are incompatible. XML language is released by W3C in 1998, is an effective tool to facilitate the integration of heterogeneous database. XBRL is an XML-based framework and it is an electronic language for financial reporting. The objective of this research is to employ concepts and technologies about XBRL: to develop XBRL: taxonomy standards for Taiwan’s general ledger. The framework of these taxonomy standards is based on accounting standards and commercial and tax law in Taiwan. Then, this study follows above taxonomy standards to create a prototype general ledger system by using SML language.