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    xmlns:ldc="http://lod.law.go.kr/Class/"
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    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
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  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2100000174782_0073_00">
    <ldp:articleContent xml:lang="ko">제2장  회 계</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <ldp:articleName xml:lang="ko">감독회계의 적용범위</ldp:articleName>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2019-01-01</ldp:enforceDate>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000"/>
    <dc:title xml:lang="ko">감독회계의 적용범위</dc:title>
    <ldp:articleName xml:lang="ko">회 계</ldp:articleName>
    <ldp:articleContent xml:lang="ko">제73조(감독회계의 적용범위) 공제조합 감독 목적의 회계처리에 관하여 이 장에서 정하지 아니한 사항은 일반적으로 인정된 기업회계기준을 준용한다.</ldp:articleContent>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <dc:title xml:lang="ko">회 계</dc:title>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
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