<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://lod.law.go.kr/property/divisionName> "수익·비용 총액회계처리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <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_00000400000000000000> <http://lod.law.go.kr/property/divisionName> "손익계산서"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://www.w3.org/2000/01/rdf-schema#label> "편4장절관" .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://lod.law.go.kr/property/divisionName> "영업손익 회계분리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <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_00000400000000000000> <http://lod.law.go.kr/property/divisionName> "광고판매대행사업의 매출액 및 매출원가"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://lod.law.go.kr/property/divisionCode> "00000400000000000000"^^<http://www.w3.org/2001/XMLSchema#integer> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000173630_00000400000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .