@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/29649-1>
  skos:prefLabel "Double-entry bookkeeping"@en, "Doppelte Buchführung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12432-4>
  skos:prefLabel "Vorsichtsprinzip"@de, "Principle of prudence"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12217-1>
  skos:prefLabel "Bilanzpolitik"@de, "Accounting policy"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/thsys/71043>
  skos:notation "B.03.01.01" ;
  rdfs:label "Bilanzierung"@de, "Balancing accounts"@en ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/stw/descriptor/19158-5>
  skos:prefLabel "Going concern"@en, "Fortführungsprinzip"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/29653-3>
  skos:prefLabel "Behavioral accounting"@en, "Behavioral Accounting"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12325-5>
  skos:prefLabel "Buchführung"@de, "Bookkeeping"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12458-0>
  skos:prefLabel "Bilanztheorie"@de, "Accounting theory"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/thsys/71042>
  skos:notation "B.03.01.02" ;
  rdfs:label "Jahresabschluss"@de, "Financial statement"@en ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/namespaces/zbw-extensions/Thsys>
  rdfs:label "Thsys"@en ;
  a owl:Class .

<http://zbw.eu/stw/thsys/70186>
  skos:narrower <http://zbw.eu/stw/descriptor/12458-0>, <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/descriptor/12326-3>, <http://zbw.eu/stw/descriptor/12313-5>, <http://zbw.eu/stw/descriptor/29654-1>, <http://zbw.eu/stw/descriptor/12337-5>, <http://zbw.eu/stw/descriptor/29653-3>, <http://zbw.eu/stw/descriptor/12217-1>, <http://zbw.eu/stw/descriptor/29649-1>, <http://zbw.eu/stw/descriptor/12325-5>, <http://zbw.eu/stw/descriptor/12307-0>, <http://zbw.eu/stw/descriptor/12384-3>, <http://zbw.eu/stw/descriptor/12361-1>, <http://zbw.eu/stw/descriptor/12432-4>, <http://zbw.eu/stw/descriptor/12331-3>, <http://zbw.eu/stw/descriptor/19158-5>, <http://zbw.eu/stw/thsys/71043> ;
  rdfs:label "Externes Rechnungswesen"@de, "Financial accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:prefLabel "B.03.01  Financial accounting"@en, "B.03.01  Externes Rechnungswesen"@de ;
  skos:notation "B.03.01" ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/70005> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/descriptor/29654-1>
  skos:prefLabel "Bilanzdelikt"@de, "Accounting fraud"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12307-0>
  skos:prefLabel "Rechnungswesen"@de, "Accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12326-3>
  skos:prefLabel "Bilanzrecht"@de, "Accounting law"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/thsys/70005>
  skos:notation "B.03" ;
  rdfs:label "Accounting"@en, "Betriebswirtschaftliches Rechnungswesen"@de ;
  skos:prefLabel "B.03  Betriebswirtschaftliches Rechnungswesen"@de, "B.03  Accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12384-3>
  skos:prefLabel "Maßgeblichkeitsprinzip"@de, "Authoritative principle"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/descriptor/12337-5>
  skos:prefLabel "Bilanzierungsgrundsätze"@de, "Accounting standards"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12331-3>
  skos:prefLabel "EU-Bilanzrecht"@de, "EU accounting regulation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12313-5>
  skos:prefLabel "IFRS"@en, "IFRS"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

<http://zbw.eu/stw/descriptor/12361-1>
  skos:prefLabel "Bilanzierungspflicht"@de, "Accounting obligations"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70186> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .