<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://lod.law.go.kr/property/articleContent> "제12조(유동·비유동 구분) 모든 자산, 부채는 유동자산과 비유동자산,  유동부채와 비유동부채로 구분하여 표시하며 유동성의 순서에 따라 표시한다. "@ko .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/articleType> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/articleType> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://lod.law.go.kr/property/articleName> "유동·비유동 구분"@ko .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://lod.law.go.kr/property/enforceDate> "2018-12-18"^^<http://www.w3.org/2001/XMLSchema#dateTime> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://lod.law.go.kr/property/hasDivisionCategory> <http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> .
<http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000173630_0012_00> <http://purl.org/dc/elements/1.1/title> "유동·비유동 구분"@ko .