@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_2200000032223_00000000000000000000
rdfs:label "편장절관" ;
ldp:divisionCode 00000000000000000000 ;
ldp:divisionName "회계처리"@ko , "대손충당금 설정방법"@ko , "대손충당금 설정 대상자산"@ko , "목적"@ko , "근거자료의 보관 및 관리"@ko , "충당금 설정시점"@ko , "손익의 귀속시기"@ko ;
skos:broader ldr:divisionType ;
skos:broaderTransitive ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_ordinance , ldr:divisionType .