Concept
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
An alternative lexical label for a resource.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more general in meaning.
is in scheme
Relates a resource (for example a concept) to a concept scheme in which it is included.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Relates a concept to a concept that is more specific in meaning.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
The preferred lexical label for a resource, in a given language.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a concept to a concept with which there is an associative semantic relationship.
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Öffentliches Rechnungswesen
Public accounting
Accountancy
Betriebliches Rechnungswesen
Betriebswirtschaftliches Rechnungswesen
Externe Rechnungslegung
Financial accounting
Financial reporting
Finanzberichterstattung
Management accounting
Managerial accounting
Rechnungslegung
Accounting
Rechnungswesen
Buchführung
Bookkeeping
IT-gestütztes Rechnungswesen
Accounting information system
Jahresabschluss
Financial statement
Bilanztheorie
Accounting theory
Corporate tax management
Betriebswirtschaftliche Steuerlehre
Controlling
Management control
Bankrechnungslegung
Bank accounting
Bilanzierung
Balancing accounts
Segmentberichterstattung
Segment reporting
Management commentary
Lagebericht
Behavioral accounting
Behavioral Accounting
Rechnung
Invoice
Externes Rechnungswesen
B.03.01 Financial accounting
B.03.01 Externes Rechnungswesen