(subclass LiabilityAccount FinancialAccount) | FinancialOntology.kif 1159-1159 | LiabilityAccount は FinancialAccount の subclass では %n |
(subclass CreditAccount LiabilityAccount) | FinancialOntology.kif 1209-1209 | CreditAccount は LiabilityAccount の subclass では %n |
(subclass Loan LiabilityAccount) | FinancialOntology.kif 1249-1249 | Loan は LiabilityAccount の subclass では %n |