@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_ADMRUL5459_0015_00
a skos:Concept ;
ldp:articleContent "제15조(결산서의 종류 및 작성) ①결산은 「국가재정법」 제3장에 따른다.\n ②기업회계결산보고서는 「기업예산회계법」 제27조에 의거하여 작성하여야 한다."@ko ;
ldp:articleName "결산서의 종류 및 작성"@ko ;
ldp:enforceDate "2007-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_5459_00000300000000000000 ;
dc:title "결산서의 종류 및 작성"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_ordinance , ldr:articleType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation .