<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "유동·비유동 구분"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "재무상태표"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2000/01/rdf-schema#label> "편3장절관" .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://lod.law.go.kr/property/divisionCode> "00000300000000000000"^^<http://www.w3.org/2001/XMLSchema#integer> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "자산의 회계분리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "자산·부채 총액회계처리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/divisionType> .