@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_0014_00
a skos:Concept ;
ldp:articleContent "제14조(수익·비용 총액회계처리) 이 고시에서 별도로 요구하거나 허용하지 않는 한 수익과 비용은 상계하지 않는다."@ko , "제4장 손익계산서"@ko ;
ldp:articleName "손익계산서"@ko , "수익·비용 총액회계처리"@ko ;
ldp:enforceDate "2018-12-18"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000173630_00000400000000000000 ;
dc:title "수익·비용 총액회계처리"@ko , "손익계산서"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_administrativeRule .