@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix ldc: .
@prefix rdfs: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:divisionType_2100000173630_00000400000000000000
rdfs:label "편4장절관" ;
ldp:divisionCode 00000400000000000000 ;
ldp:divisionName "수익·비용 총액회계처리"@ko , "손익계산서"@ko , "영업손익 회계분리"@ko , "광고판매대행사업의 매출액 및 매출원가"@ko ;
skos:broader ldr:divisionType ;
skos:broaderTransitive ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:divisionType , ldr:koreanLegislationClassification_ordinance .