<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2000000022226_0007_00">
    <ldp:articleName xml:lang="ko">당좌자산</ldp:articleName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <dc:title xml:lang="ko">당좌자산</dc:title>
    <ldp:articleContent xml:lang="ko">제7조(당좌자산) ① ‘당좌자산’이란 재고자산에 속하지 않는 유동자산을 말한다.
  ② 당좌자산에는 현금및현금성자산, 단기투자자산, 매출채권, 선급비용, 미수수익, 미수금과 선급금 등이 포함된다. 
  ③ 매출채권, 대여금, 미수금, 미수수익 등에 대한 대손충당금은 해당 자산의 차감계정으로 대차대조표에 표시한다.</ldp:articleContent>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-01-01</ldp:enforceDate>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2000000022226_00000200000000000000"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
  </skos:Concept>
</rdf:RDF>