000 $anz n 2 000 $a주제어 001 $aKSH1999014546 005 $a19990719111007 008 $a990323 n azknnaabn |a a|a | 150 $a합병 차손[合倂差損] 450 $wr$i영어$aloss from merger 450 $wr$i일본어$a合倂差損 550 $wg$a손실[損失] 550 $a합병 차익[合倂差益]