@prefix skos: . @prefix rdfs: . @prefix owl: . @prefix void: . skos:prefLabel "Corporate financial assets"@en, "Betriebliches Finanzvermögen"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Revenue"@en, "Einnahmen"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Inflationsbereinigte Rechnungslegung"@de, "Inflation accounting"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Kapitalbeteiligung"@de, "Equity participation"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Tax accounting"@en, "Steuerbilanz"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Latente Steuern"@de, "Deferred taxes"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Pensionsverpflichtungen"@de, "Pension obligations"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Bilanzielle Bewertung"@de, "Accounting valuation"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Fixed assets"@en, "Betriebliches Anlagevermögen"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Kapitalerhaltung"@de, "Capital maintenance"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Fremdkapital"@de, "Debt financing"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Kapitalflussrechnung"@de, "Cash flow statement"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "IT-gestütztes Rechnungswesen"@de, "Accounting information system"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Sonderbilanz"@de, "Complementary tax balance sheet"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Equity-Methode"@de, "Equity method"@en ; a , skos:Concept ; skos:broader . 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 . 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 . skos:Concept rdfs:label "Concept"@en ; a owl:Class . skos:prefLabel "Verbindlichkeiten"@de, "Corporate debt"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Goodwill"@en, "Geschäftswert"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Marktwert"@de, "Market value"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Intangible assets"@en, "Immaterielle Werte"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Rücklage"@de, "Reserves for contingencies"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Lagerbuchführung"@de, "Inventory accounting"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Fair-Value-Bilanzierung"@de, "Fair value accounting"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Substanzwert"@de, "Net asset value"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Buchwert"@de, "Book value"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Währungsumrechnung"@de, "Foreign currency translation"@en ; a , skos:Concept ; skos:broader . 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 . skos:prefLabel "Rückstellung"@de, "Accrual"@en ; a , skos:Concept ; skos:broader . 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 . skos:prefLabel "Wertberichtigung"@de, "Value adjustment"@en ; a , skos:Concept ; skos:broader . rdfs:label "Thsys"@en ; a owl:Class . 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 . skos:prefLabel "Forderungen"@de, "Accounts receivable"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Produktionskosten"@de, "Production costs"@en ; a , skos:Concept ; skos:broader . skos:notation "B.03.01" ; rdfs:label "Externes Rechnungswesen"@de, "Financial accounting"@en ; skos:prefLabel "B.03.01 Financial accounting"@en, "B.03.01 Externes Rechnungswesen"@de ; a , skos:Concept ; skos:narrower . skos:prefLabel "Bilanzierung"@de, "Balancing accounts"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Humanressourcen"@de, "Human resources"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Umlaufvermögen"@de, "Current assets"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Depreciation"@en, "Abschreibung"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ; a void:Dataset, skos:ConceptScheme . skos:prefLabel "Markenwert"@de, "Brand equity"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Historical costs"@en, "Anschaffungskosten"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Corporate assets"@en, "Betriebsvermögen"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Working capital"@en, "Nettoumlaufvermögen"@de ; a , skos:Concept ; skos:broader . skos:narrower , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ; skos:broader ; rdfs:label "Bilanzierung"@de, "Balancing accounts"@en ; skos:prefLabel "B.03.01.01 Bilanzierung"@de, "B.03.01.01 Balancing accounts"@en ; skos:notation "B.03.01.01" ; a , skos:Concept ; skos:inScheme . skos:prefLabel "Equity capital"@en, "Eigenkapital"@de ; a , skos:Concept ; skos:broader . skos:prefLabel "Rechnungsabgrenzung"@de, "Accruals and deferrals"@en ; a , skos:Concept ; skos:broader . skos:prefLabel "Expenditure"@en, "Ausgaben"@de ; a , skos:Concept ; skos:broader .