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[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>로그인</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 로그아웃한 편집자를 위한 문서 <a href="/wiki/%EB%8F%84%EC%9B%80%EB%A7%90:%EC%86%8C%EA%B0%9C" aria-label="편집에 관해 더 알아보기"><span>더 알아보기</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EA%B8%B0%EC%97%AC" title="이 IP 주소의 편집 목록 [y]" accesskey="y"><span>기여</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%82%B4%EC%82%AC%EC%9A%A9%EC%9E%90%ED%86%A0%EB%A1%A0" title="현재 사용하는 IP 주소에 대한 토론 문서 [n]" accesskey="n"><span>토론</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="사이트"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="목차" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">목차</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">사이드바로 이동</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">숨기기</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">처음 위치</div> </a> </li> <li id="toc-분류" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#분류"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>분류</span> </div> </a> <ul id="toc-분류-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-각주" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#각주"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>각주</span> </div> </a> <ul id="toc-각주-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="목차" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="목차" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="목차 토글" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">목차 토글</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">부채 (경제)</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="다른 언어로 문서를 방문합니다. 33개 언어로 읽을 수 있습니다" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-33" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">33개 언어</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%B7%D9%84%D9%88%D8%A8%D8%A7%D8%AA" title="مطلوبات – 아랍어" lang="ar" hreflang="ar" data-title="مطلوبات" data-language-autonym="العربية" data-language-local-name="아랍어" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%A6%E0%A7%87%E0%A6%A8%E0%A6%BE" title="দেনা – 아삼어" lang="as" hreflang="as" data-title="দেনা" data-language-autonym="অসমীয়া" data-language-local-name="아삼어" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%9F%D0%B0%D1%81%D1%81%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Пассив (бухгалтерия) – 바슈키르어" lang="ba" hreflang="ba" data-title="Пассив (бухгалтерия)" data-language-autonym="Башҡортса" data-language-local-name="바슈키르어" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9F%D0%B0%D1%81%D0%B8%D0%B2" title="Пасив – 불가리아어" lang="bg" hreflang="bg" data-title="Пасив" data-language-autonym="Български" data-language-local-name="불가리아어" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Passiu" title="Passiu – 카탈로니아어" lang="ca" hreflang="ca" data-title="Passiu" data-language-autonym="Català" data-language-local-name="카탈로니아어" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Pasivum_(%C3%BA%C4%8Detnictv%C3%AD)" title="Pasivum (účetnictví) – 체코어" lang="cs" hreflang="cs" data-title="Pasivum (účetnictví)" data-language-autonym="Čeština" data-language-local-name="체코어" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Passiv_(regnskab)" title="Passiv (regnskab) – 덴마크어" lang="da" hreflang="da" data-title="Passiv (regnskab)" data-language-autonym="Dansk" data-language-local-name="덴마크어" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Passiva" title="Passiva – 독일어" lang="de" hreflang="de" data-title="Passiva" data-language-autonym="Deutsch" data-language-local-name="독일어" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Pasivo" title="Pasivo – 에스페란토어" lang="eo" hreflang="eo" data-title="Pasivo" data-language-autonym="Esperanto" data-language-local-name="에스페란토어" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Pasivo" title="Pasivo – 스페인어" lang="es" hreflang="es" data-title="Pasivo" data-language-autonym="Español" data-language-local-name="스페인어" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Kohustis" title="Kohustis – 에스토니아어" lang="et" hreflang="et" data-title="Kohustis" data-language-autonym="Eesti" data-language-local-name="에스토니아어" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Pasibo" title="Pasibo – 바스크어" lang="eu" hreflang="eu" data-title="Pasibo" data-language-autonym="Euskara" data-language-local-name="바스크어" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A8%D8%AF%D9%87%DB%8C" title="بدهی – 페르시아어" lang="fa" hreflang="fa" data-title="بدهی" data-language-autonym="فارسی" data-language-local-name="페르시아어" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Passif_(comptabilit%C3%A9)" title="Passif (comptabilité) – 프랑스어" lang="fr" hreflang="fr" data-title="Passif (comptabilité)" data-language-autonym="Français" data-language-local-name="프랑스어" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%A6%E0%A5%87%E0%A4%AF%E0%A4%A4%E0%A4%BE" title="देयता – 힌디어" lang="hi" hreflang="hi" data-title="देयता" data-language-autonym="हिन्दी" data-language-local-name="힌디어" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Pasiva" title="Pasiva – 크로아티아어" lang="hr" hreflang="hr" data-title="Pasiva" data-language-autonym="Hrvatski" data-language-local-name="크로아티아어" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Forr%C3%A1s_(sz%C3%A1mvitel)" title="Forrás (számvitel) – 헝가리어" lang="hu" hreflang="hu" data-title="Forrás (számvitel)" data-language-autonym="Magyar" data-language-local-name="헝가리어" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Indebitamento" title="Indebitamento – 이탈리아어" lang="it" hreflang="it" data-title="Indebitamento" data-language-autonym="Italiano" data-language-local-name="이탈리아어" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B2%A0%E5%82%B5" title="負債 – 일본어" lang="ja" hreflang="ja" data-title="負債" data-language-autonym="日本語" data-language-local-name="일본어" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%9F%D0%B0%D1%81%D1%81%D0%B8%D0%B2%D0%B4%D0%B5%D1%80" title="Пассивдер – 키르기스어" lang="ky" hreflang="ky" data-title="Пассивдер" data-language-autonym="Кыргызча" data-language-local-name="키르기스어" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Pasyvas" title="Pasyvas – 리투아니아어" lang="lt" hreflang="lt" data-title="Pasyvas" data-language-autonym="Lietuvių" data-language-local-name="리투아니아어" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%A6%E0%A4%BE%E0%A4%AF%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%B5" title="दायित्व – 네팔어" lang="ne" hreflang="ne" data-title="दायित्व" data-language-autonym="नेपाली" data-language-local-name="네팔어" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Passiva" title="Passiva – 네덜란드어" lang="nl" hreflang="nl" data-title="Passiva" data-language-autonym="Nederlands" data-language-local-name="네덜란드어" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Passiva" title="Passiva – 노르웨이어(니노르스크)" lang="nn" hreflang="nn" data-title="Passiva" data-language-autonym="Norsk nynorsk" data-language-local-name="노르웨이어(니노르스크)" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Passiva" title="Passiva – 노르웨이어(보크말)" lang="nb" hreflang="nb" data-title="Passiva" data-language-autonym="Norsk bokmål" data-language-local-name="노르웨이어(보크말)" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Pasywa" title="Pasywa – 폴란드어" lang="pl" hreflang="pl" data-title="Pasywa" data-language-autonym="Polski" data-language-local-name="폴란드어" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Passivo_(contabilidade)" title="Passivo (contabilidade) – 포르투갈어" lang="pt" hreflang="pt" data-title="Passivo (contabilidade)" data-language-autonym="Português" data-language-local-name="포르투갈어" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Pasiv_(contabilitate)" title="Pasiv (contabilitate) – 루마니아어" lang="ro" hreflang="ro" data-title="Pasiv (contabilitate)" data-language-autonym="Română" data-language-local-name="루마니아어" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9F%D0%B0%D1%81%D1%81%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Пассив (бухгалтерия) – 러시아어" lang="ru" hreflang="ru" data-title="Пассив (бухгалтерия)" data-language-autonym="Русский" data-language-local-name="러시아어" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Pasiva" title="Pasiva – 세르비아-크로아티아어" lang="sh" hreflang="sh" 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.sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar nomobile nowraplinks" style="width:200px;background:#f5f5ff;"><tbody><tr><th class="sidebar-title"><a href="/wiki/%ED%9A%8C%EA%B3%84" title="회계">회계</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/%ED%8C%8C%EC%9D%BC:Money_Coin_Icon.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/67/Money_Coin_Icon.svg/75px-Money_Coin_Icon.svg.png" decoding="async" width="75" height="73" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/67/Money_Coin_Icon.svg/113px-Money_Coin_Icon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/67/Money_Coin_Icon.svg/150px-Money_Coin_Icon.svg.png 2x" data-file-width="47" data-file-height="46" /></a></span></td></tr><tr><th class="sidebar-heading" style="background:#dadaff;"> 주요 개념</th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/%EA%B3%B5%EC%9D%B8%ED%9A%8C%EA%B3%84%EC%82%AC" title="공인회계사">공인회계사</a></li> <li><a href="/wiki/%EB%B6%80%EA%B8%B0" title="부기">부기</a></li> <li><a href="/wiki/%EC%8B%9C%EC%82%B0%ED%91%9C" title="시산표">시산표</a></li> <li><a href="/wiki/%EC%B4%9D%EA%B3%84%EC%A0%95%EC%9B%90%EC%9E%A5" title="총계정원장">총계정원장</a></li> <li><a href="/wiki/%EB%8C%80%EB%B3%80%EC%B0%A8%EB%B3%80" title="대변차변">차변과 대변</a></li> <li><a href="/wiki/%EB%A7%A4%EC%B6%9C%EC%9B%90%EA%B0%80" title="매출원가">매출원가</a></li> <li><a href="/wiki/%EB%B3%B5%EC%8B%9D%EB%B6%80%EA%B8%B0" title="복식부기">복식부기</a></li> <li>회계기준( <a href="/wiki/%EC%9D%BC%EB%B0%98%EC%A0%81%EC%9C%BC%EB%A1%9C_%EC%9D%B8%EC%A0%95%EB%90%9C_%ED%9A%8C%EA%B3%84%EC%9B%90%EC%B9%99" title="일반적으로 인정된 회계원칙">GAAP</a> / <a href="/wiki/%EA%B5%AD%EC%A0%9C%ED%9A%8C%EA%B3%84%EA%B8%B0%EC%A4%80" title="국제회계기준">IFRS</a> )</li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#dadaff;"> <a href="/wiki/%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="재무제표">재무제표</a></th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/%EC%9E%AC%EB%AC%B4%EC%83%81%ED%83%9C%ED%91%9C" title="재무상태표">재무상태표</a></li> <li><a href="/wiki/%ED%8F%AC%EA%B4%84%EC%86%90%EC%9D%B5%EA%B3%84%EC%82%B0%EC%84%9C" title="포괄손익계산서">포괄손익계산서</a></li> <li><a href="/wiki/%ED%98%84%EA%B8%88%ED%9D%90%EB%A6%84%ED%91%9C" title="현금흐름표">현금흐름표</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8%EB%B3%80%EB%8F%99%ED%91%9C" title="자본변동표">자본변동표</a></li> <li><a href="/wiki/%EC%A3%BC%EC%84%9D_(%ED%9A%8C%EA%B3%84)" title="주석 (회계)">주석</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#dadaff;"> <a href="/wiki/%EA%B2%B0%EC%82%B0" title="결산">결산</a></th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/%EC%A0%9C%EC%A1%B0%EC%9B%90%EA%B0%80%EB%AA%85%EC%84%B8%EC%84%9C" title="제조원가명세서">제조원가명세서</a></li> <li><a href="/wiki/%EC%86%90%EC%9D%B5%EA%B3%84%EC%82%B0%EC%84%9C" class="mw-redirect" title="손익계산서">손익계산서</a></li> <li><a href="/wiki/%EC%9D%B4%EC%9D%B5%EC%9E%89%EC%97%AC%EA%B8%88%EC%B2%98%EB%B6%84%EA%B3%84%EC%82%B0%EC%84%9C" title="이익잉여금처분계산서">이익잉여금처분계산서</a></li> <li><a href="/wiki/%ED%95%A9%EA%B3%84%EC%9E%94%EC%95%A1%EC%8B%9C%EC%82%B0%ED%91%9C" title="합계잔액시산표">합계잔액시산표</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#dadaff;"> <a href="/wiki/%EA%B0%90%EC%82%AC" class="mw-disambig" title="감사">감사</a></th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/%ED%9A%8C%EA%B3%84%EA%B0%90%EC%82%AC" title="회계감사">회계감사</a></li> <li><a href="/wiki/%EB%82%B4%EB%B6%80%EA%B0%90%EC%82%AC" title="내부감사">내부감사</a></li> <li><a href="/wiki/%EC%82%AC%EB%B2%A0%EC%9D%B8%EC%8A%A4_%EC%98%A5%EC%8A%AC%EB%A6%AC%EB%B2%95" title="사베인스 옥슬리법">사베인스 옥슬리법</a></li> <li><a href="/wiki/%ED%9A%8C%EA%B3%84%EB%B2%95%EC%9D%B8" title="회계법인">회계법인</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#dadaff;"> 회계 분야</th></tr><tr><td class="sidebar-content hlist"> <ul><li><a href="/wiki/%EC%9B%90%EA%B0%80%ED%9A%8C%EA%B3%84" title="원가회계">원가회계</a></li> <li><a href="/wiki/%EC%9E%AC%EB%AC%B4%ED%9A%8C%EA%B3%84" title="재무회계">재무회계</a></li> <li><a href="/w/index.php?title=%EB%B2%95%ED%9A%8C%EA%B3%84%ED%95%99&action=edit&redlink=1" class="new" title="법회계학 (없는 문서)">법회계학</a></li> <li><a href="/wiki/%EA%B8%B0%EA%B8%88%ED%9A%8C%EA%B3%84" title="기금회계">기금회계</a></li> <li><a href="/wiki/%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84" title="관리회계">관리회계</a></li> <li><a href="/wiki/%EC%84%B8%EB%AC%B4%ED%9A%8C%EA%B3%84" title="세무회계">세무회계</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><style data-mw-deduplicate="TemplateStyles:r38585741">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-보기"><a href="/wiki/%ED%8B%80:%ED%9A%8C%EA%B3%84" title="틀:회계"><abbr title="이 틀을 보기">v</abbr></a></li><li class="nv-토론"><a href="/w/index.php?title=%ED%8B%80%ED%86%A0%EB%A1%A0:%ED%9A%8C%EA%B3%84&action=edit&redlink=1" class="new" title="틀토론:회계 (없는 문서)"><abbr title="이 틀에 관해 토론하기">t</abbr></a></li><li class="nv-편집"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%AC%B8%EC%84%9C%ED%8E%B8%EC%A7%91/%ED%8B%80:%ED%9A%8C%EA%B3%84" title="특수:문서편집/틀:회계"><abbr title="이 틀을 편집하기">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>부채</b>(負債, <span style="font-size: smaller;"><a href="/wiki/%EC%98%81%EC%96%B4" title="영어">영어</a>: </span><span lang="en">liabilities</span>)는 과거 거래에 의하여 발생하였으며, 경제적효익이 내재된 자원이 기업으로부터 유출됨으로써 이행될 것으로 기대되는 현재의무다<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>. </p><p>부채의 분류요건으로 ①현재의무가 있어야 하며, ②과거의 거래나 다른 사건에서 발생한 것이어야 한다. </p><p>부채를 부르는 다른 말로는 <b>타인자본</b>이라고도 한다. </p> <div class="mw-heading mw-heading2"><h2 id="분류"><span id=".EB.B6.84.EB.A5.98"></span>분류</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)&action=edit&section=1" title="부분 편집: 분류"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>부채는 유동부채와 비유동부채로 분류한다. 유동부채는 결산일로부터 상환기한이 1년 이내에 도래하는 단기부채를 말하며, 비유동부채는 결산일로부터 상환기한이 1년 이후에 도래하는 장기부채를 말한다. </p> <div class="mw-heading mw-heading2"><h2 id="각주"><span id=".EA.B0.81.EC.A3.BC"></span>각주</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)&action=edit&section=2" title="부분 편집: 각주"><span>편집</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r35556958">.mw-parser-output .reflist{font-size:90%;margin-bottom:0.5em;list-style-type:decimal}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text">《2015 K-IFRS 재무회계, 삼일인포마인, 삼일회계법인 p.45 》</span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><style data-mw-deduplicate="TemplateStyles:r38501015">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="재무상태표_및_포괄손익계산서_계정_분류" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r38585741"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-보기"><a href="/wiki/%ED%8B%80:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98" title="틀:재무제표 계정 분류"><abbr title="이 틀을 보기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">v</abbr></a></li><li class="nv-토론"><a href="/w/index.php?title=%ED%8B%80%ED%86%A0%EB%A1%A0:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98&action=edit&redlink=1" class="new" title="틀토론:재무제표 계정 분류 (없는 문서)"><abbr title="이 틀에 관해 토론하기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">t</abbr></a></li><li class="nv-편집"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%AC%B8%EC%84%9C%ED%8E%B8%EC%A7%91/%ED%8B%80:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C_%EA%B3%84%EC%A0%95_%EB%B6%84%EB%A5%98" title="특수:문서편집/틀:재무제표 계정 분류"><abbr title="이 틀을 편집하기" style=";;background:none transparent;border:none;box-shadow:none;padding:0;">e</abbr></a></li></ul></div><div id="재무상태표_및_포괄손익계산서_계정_분류" style="font-size:114%;margin:0 4em"><a href="/wiki/%EC%9E%AC%EB%AC%B4%EC%83%81%ED%83%9C%ED%91%9C" title="재무상태표">재무상태표</a> 및 <a href="/wiki/%ED%8F%AC%EA%B4%84%EC%86%90%EC%9D%B5%EA%B3%84%EC%82%B0%EC%84%9C" title="포괄손익계산서">포괄손익계산서</a> <a href="/wiki/%EA%B3%84%EC%A0%95" title="계정">계정</a> 분류</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%9E%90%EC%82%B0" title="자산">자산</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="유동자산">유동자산</a> (<a href="/wiki/%EB%8B%B9%EC%A2%8C%EC%9E%90%EC%82%B0" title="당좌자산">당좌자산</a></li> <li><a href="/wiki/%EC%9E%AC%EA%B3%A0%EC%9E%90%EC%82%B0" title="재고자산">재고자산</a>)</li> <li><a href="/wiki/%EB%B9%84%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="비유동자산">비유동자산</a> (<a href="/wiki/%ED%88%AC%EC%9E%90%EC%9E%90%EC%82%B0" title="투자자산">투자자산</a></li> <li><a href="/wiki/%EC%9C%A0%ED%98%95%EC%9E%90%EC%82%B0" title="유형자산">유형자산</a></li> <li><a href="/wiki/%EB%AC%B4%ED%98%95%EC%9E%90%EC%82%B0" title="무형자산">무형자산</a></li> <li><a href="/wiki/%EA%B8%B0%ED%83%80%EB%B9%84%EC%9C%A0%EB%8F%99%EC%9E%90%EC%82%B0" title="기타비유동자산">기타비유동자산</a>)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a class="mw-selflink selflink">부채</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9C%A0%EB%8F%99%EB%B6%80%EC%B1%84" title="유동부채">유동부채</a></li> <li><a href="/wiki/%EB%B9%84%EC%9C%A0%EB%8F%99%EB%B6%80%EC%B1%84" title="비유동부채">비유동부채</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%9E%90%EB%B3%B8" title="자본">자본</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EC%9E%90%EB%B3%B8%EA%B8%88" title="자본금">자본금</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8%EC%9E%89%EC%97%AC%EA%B8%88" title="자본잉여금">자본잉여금</a></li> <li><a href="/wiki/%EC%9D%B4%EC%9D%B5%EC%9E%89%EC%97%AC%EA%B8%88" title="이익잉여금">이익잉여금</a></li> <li><a href="/wiki/%EC%9E%90%EB%B3%B8%EC%A1%B0%EC%A0%95" title="자본조정">자본조정</a></li> <li><a href="/wiki/%EA%B8%B0%ED%83%80%ED%8F%AC%EA%B4%84%EC%86%90%EC%9D%B5%EB%88%84%EA%B3%84%EC%95%A1" title="기타포괄손익누계액">기타포괄손익누계액</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EB%B9%84%EC%9A%A9" title="비용">비용</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EB%A7%A4%EC%B6%9C%EC%9B%90%EA%B0%80" title="매출원가">매출원가</a></li> <li><a href="/wiki/%ED%8C%90%EB%A7%A4%EB%B9%84%EC%99%80_%EA%B4%80%EB%A6%AC%EB%B9%84" title="판매비와 관리비">판매비와 관리비</a></li> <li><a href="/wiki/%EC%98%81%EC%97%85%EC%99%B8%EB%B9%84%EC%9A%A9" title="영업외비용">영업외비용</a></li> <li><a href="/wiki/%ED%8A%B9%EB%B3%84%EC%86%90%EC%8B%A4" title="특별손실">특별손실</a></li> <li><a href="/wiki/%EB%B2%95%EC%9D%B8%EC%84%B8%EB%B9%84%EC%9A%A9" title="법인세비용">법인세비용</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%88%98%EC%9D%B5" title="수익">수익</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/%EB%A7%A4%EC%B6%9C%EC%95%A1" title="매출액">매출액</a></li> <li><a href="/wiki/%EC%98%81%EC%97%85%EC%99%B8%EC%88%98%EC%9D%B5" title="영업외수익">영업외수익</a></li> <li><a href="/wiki/%ED%8A%B9%EB%B3%84%EC%9D%B4%EC%9D%B5" title="특별이익">특별이익</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r36480591"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r38501015"></div><div role="navigation" class="navbox authority-control" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%EC%A0%84%EA%B1%B0_%ED%86%B5%EC%A0%9C" title="위키백과:전거 통제">전거 통제</a>: 국가 <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q546972#identifiers" title="위키데이터에서 편집하기"><img alt="위키데이터에서 편집하기" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="uid"><a rel="nofollow" class="external text" href="http://catalogo.bne.es/uhtbin/authoritybrowse.cgi?action=display&authority_id=XX4576671">스페인</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4232778-7">독일</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="http://uli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007565569405171">이스라엘</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85076393">미국</a></span></li> <li><span class="uid"><a rel="nofollow" class="external text" href="https://id.ndl.go.jp/auth/ndlna/00563775">일본</a></span></li></ul> </div></td></tr></tbody></table></div> <table class="notice metadata plainlinks stub" style="clear: both; font-size: smaller;"> <tbody><tr> <td style="width: 40px;"><span typeof="mw:File"><a href="/wiki/%EB%B6%84%EB%A5%98:%EA%B2%BD%EC%A0%9C%EC%97%90_%EA%B4%80%ED%95%9C_%ED%86%A0%EB%A7%89%EA%B8%80" title="분류:경제에 관한 토막글"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/40px-Emblem-money.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/60px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/80px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </td> <td>이 글은 경제에 관한 <a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%ED%86%A0%EB%A7%89%EA%B8%80" title="위키백과:토막글">토막글</a>입니다. 여러분의 지식으로 알차게 <a class="external text" href="https://ko.wikipedia.org/w/index.php?title=%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)&action=edit">문서를 완성해</a> 갑시다. </td></tr> <tr> <td style="width: 40px;"><span typeof="mw:File"><a href="/wiki/%ED%8C%8C%EC%9D%BC:Emblem-money.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/40px-Emblem-money.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/60px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/80px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </td> <td>이 글은 회계에 관한 <a href="/wiki/%EC%9C%84%ED%82%A4%EB%B0%B1%EA%B3%BC:%ED%86%A0%EB%A7%89%EA%B8%80" title="위키백과:토막글">토막글</a>입니다. 여러분의 지식으로 알차게 <a class="external text" href="https://ko.wikipedia.org/w/index.php?title=%EB%B6%80%EC%B1%84_(%EA%B2%BD%EC%A0%9C)&action=edit">문서를 완성해</a> 갑시다. </td></tr></tbody></table>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">원본 주소 "<a dir="ltr" href="https://ko.wikipedia.org/w/index.php?title=부채_(경제)&oldid=31469571">https://ko.wikipedia.org/w/index.php?title=부채_(경제)&oldid=31469571</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/%ED%8A%B9%EC%88%98:%EB%B6%84%EB%A5%98" title="특수:분류">분류</a>: <ul><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EA%B3%84%EC%A0%95_%EA%B3%BC%EB%AA%A9" title="분류:계정 과목">계정 과목</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="분류:재무제표">재무제표</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">숨은 분류: <ul><li><a href="/wiki/%EB%B6%84%EB%A5%98:%ED%95%B4%EA%B2%B0%EB%90%98%EC%A7%80_%EC%95%8A%EC%9D%80_%EC%86%8D%EC%84%B1%EC%9D%B4_%EC%9E%88%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:해결되지 않은 속성이 있는 문서">해결되지 않은 속성이 있는 문서</a></li><li><a href="/wiki/%EB%B6%84%EB%A5%98:%EC%9C%84%ED%82%A4%EB%8D%B0%EC%9D%B4%ED%84%B0_%EC%86%8D%EC%84%B1_P227%EC%9D%84_%EC%82%AC%EC%9A%A9%ED%95%98%EB%8A%94_%EB%AC%B8%EC%84%9C" title="분류:위키데이터 속성 P227을 사용하는 문서">위키데이터 속성 P227을 사용하는 문서</a></li><li><a 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