Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Profit taxation
Ertragsbesteuerung
Profit determination
Gewinnermittlung
Einnahmen-Überschussrechnung
Gewinnrealisierung
Scheingewinn
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
alternative label
Concept
The preferred lexical label for a resource, in a given language.
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
Income statement
Gewinn- und Verlustrechnung
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Jahresabschluss
Financial statement
B.03.01.02 Jahresabschluss
B.03.01.02 Financial statement
Profit appropriation
Gewinnverwendung
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Tax accounting
Steuerbilanz
B.08.01 Tax accounting
B.08.01 Steuerbilanz
Descriptor
Profit
Gewinn
Verlust
Loss
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics