@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_0025_00 a skos:Concept ; ldp:articleContent "제25조(수익의 측정) 수익은 재화를 판매하거나, 용역을 제공하거나, 자산을 사용하게 하여 받았거나 받을 대가로 측정하고, 매출에누리, 매출할인과 매출환입은 수익에서 차감한다. "@ko ; ldp:articleName "수익의 측정"@ko ; ldp:enforceDate "2014-01-01"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000300000000000000 ; dc:title "수익의 측정"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_administrativeRule , ldr:articleType .