@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix rdfs: .
@prefix ldc: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2000000022226_0015_00
a skos:Concept ;
ldp:articleContent "제15조(비유동부채) ① ‘비유동부채’란 유동부채를 제외한 모든 부채를 말한다.\n ② 비유동부채에는 장기매입채무, 사채, 장기차입금과 퇴직급여충당부채 등이 포함된다."@ko ;
ldp:articleName "비유동부채"@ko ;
ldp:enforceDate "2014-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000200000000000000 ;
dc:title "비유동부채"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:articleType .