@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix ldc: .
@prefix rdfs: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2100000173630_0012_00
a skos:Concept ;
ldp:articleContent "제12조(유동·비유동 구분) 모든 자산, 부채는 유동자산과 비유동자산, 유동부채와 비유동부채로 구분하여 표시하며 유동성의 순서에 따라 표시한다. "@ko ;
ldp:articleName "유동·비유동 구분"@ko ;
ldp:enforceDate "2018-12-18"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000173630_00000300000000000000 ;
dc:title "유동·비유동 구분"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_ordinance .