@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#>.
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#>.
@prefix owl: <http://www.w3.org/2002/07/owl#>.
@prefix skos: <http://www.w3.org/2004/02/skos/core#>.
@prefix xl: <http://www.w3.org/2008/05/skos-xl#>.
@prefix rdag1: <http://RDVocab.info/ElementsGr1/>.
@prefix rda: <http://RDVocab.info/ElementsGr2/>.
@prefix rdaa: <http://rdaregistry.info/Elements/a/>.
@prefix frbrent: <http://RDVocab.info/uri/schema/FRBRentitiesRDA/>.
@prefix foaf: <http://xmlns.com/foaf/0.1/>.
@prefix ndl: <http://ndl.go.jp/dcndl/terms/>.
@prefix dct: <http://purl.org/dc/terms/>.

<http://id.ndl.go.jp/auth/ndlsh/00570918>
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2018-05-10T10:14:06";
	dct:created "1980-06-20";
	xl:prefLabel [xl:literalForm "資本会計";ndl:transcription "シホンカイケイ"@ja-Kana,"Shihonkaikei"@ja-Latn];
	rdfs:label "資本会計";
	xl:altLabel [xl:literalForm "資産会計";ndl:transcription "シサンカイケイ"@ja-Kana,"Shisankaikei"@ja-Latn],[xl:literalForm "Capital--Accounting"];
	dct:source "資本会計 / 丹波康太郎 著";
	skos:exactMatch <http://id.ndl.go.jp/auth/bsh4/00448200>;
	skos:inScheme <http://id.ndl.go.jp/auth#topicalTerms>;
	owl:sameAs <http://id.ndl.go.jp/auth/ndlsh/資本会計>;
	skos:relatedMatch <http://id.ndl.go.jp/class/ndlc/DH512>,<http://id.ndl.go.jp/class/ndc10/336.94>,<http://id.ndl.go.jp/class/ndc9/336.94>;
	skos:broader <http://id.ndl.go.jp/auth/ndlsh/00966445>;
	skos:closeMatch <http://id.loc.gov/authorities/subjects/sh85019930>;
	skos:related <http://id.ndl.go.jp/auth/ndlsh/00562356>,<http://id.ndl.go.jp/auth/ndlsh/00572642>,<http://id.ndl.go.jp/auth/ndlsh/00566784>,<http://id.ndl.go.jp/auth/ndlsh/00569882>,<http://id.ndl.go.jp/auth/ndlsh/00567900>,<http://id.ndl.go.jp/auth/ndlsh/00563184>,<http://id.ndl.go.jp/auth/ndlsh/01127200>;
	skos:narrower <http://id.ndl.go.jp/auth/ndlsh/01211705>,<http://id.ndl.go.jp/auth/ndlsh/00943150>,<http://id.ndl.go.jp/auth/ndlsh/00946585>,<http://id.ndl.go.jp/auth/ndlsh/00570919>.

<http://id.ndl.go.jp/auth/ndlsh/00966445> rdfs:label "財務会計".
<http://id.ndl.go.jp/auth/ndlsh/00562356> rdfs:label "減価償却".
<http://id.ndl.go.jp/auth/ndlsh/00572642> rdfs:label "棚卸資産".
<http://id.ndl.go.jp/auth/ndlsh/00566784> rdfs:label "固定資産".
<http://id.ndl.go.jp/auth/ndlsh/00569882> rdfs:label "流動資産".
<http://id.ndl.go.jp/auth/ndlsh/00567900> rdfs:label "無形資産".
<http://id.ndl.go.jp/auth/ndlsh/00563184> rdfs:label "引当金".
<http://id.ndl.go.jp/auth/ndlsh/01127200> rdfs:label "貸倒れ".
<http://id.ndl.go.jp/auth/ndlsh/01211705> rdfs:label "時価会計".
<http://id.ndl.go.jp/auth/ndlsh/00943150> rdfs:label "金融商品会計".
<http://id.ndl.go.jp/auth/ndlsh/00946585> rdfs:label "減損会計".
<http://id.ndl.go.jp/auth/ndlsh/00570919> rdfs:label "資本勘定".