@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:divisionType_2100000026341_00000800000000000000
rdfs:label "편8장절관" ;
ldp:divisionCode 00000800000000000000 ;
ldp:divisionName "결산의 시기"@ko , "장부마감"@ko , "결 산"@ko , "손익계정의 마감"@ko , "결산의 목적"@ko , "보조부의 마감"@ko , "시산표작성"@ko , "대차대조표 계정의 마감"@ko , "결산수정"@ko , "결산의 단위 및 근거"@ko , "결산절차"@ko , "결산제표"@ko ;
skos:broader ldr:divisionType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:divisionType , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule .