@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_ADMRUL2100000173630_0016_00 a skos:Concept ; ldp:articleContent "제16조(영업손익 회계분리) 광고판매대행사업자의 매출액, 매출원가 및 판매관리비는 광고판매대행사업과 광고판매대행사업외 사업으로 회계 분리되어야 하며, 판매관리비는 별도의 명세서를 작성한다. "@ko ; ldp:articleName "영업손익 회계분리"@ko ; ldp:enforceDate "2018-12-18"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2100000173630_00000400000000000000 ; dc:title "영업손익 회계분리"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_administrativeRule .