@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/00563184>
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2019-07-10T13:55:03";
	dct:created "1980-06-20";
	xl:prefLabel [xl:literalForm "引当金";ndl:transcription "ヒキアテキン"@ja-Kana,"Hikiatekin"@ja-Latn];
	rdfs:label "引当金";
	xl:altLabel [xl:literalForm "Reserves (Accounting)"];
	dct:source "引当金・準備金マニュアル / 山本清次 著","有斐閣法律用語辞典";
	skos:exactMatch <http://id.ndl.go.jp/auth/bsh4/00871700>;
	skos:inScheme <http://id.ndl.go.jp/auth#topicalTerms>;
	owl:sameAs <http://id.ndl.go.jp/auth/ndlsh/引当金>;
	skos:relatedMatch <http://id.ndl.go.jp/class/ndlc/DH536>,<http://id.ndl.go.jp/class/ndc10/336.94>,<http://id.ndl.go.jp/class/ndc9/336.94>;
	skos:closeMatch <http://id.loc.gov/authorities/subjects/sh85113068>;
	skos:related <http://id.ndl.go.jp/auth/ndlsh/00563775>,<http://id.ndl.go.jp/auth/ndlsh/00570918>;
	skos:narrower <http://id.ndl.go.jp/auth/ndlsh/00562357>,<http://id.ndl.go.jp/auth/ndlsh/01129809>.

<http://id.ndl.go.jp/auth/ndlsh/00563775> rdfs:label "負債".
<http://id.ndl.go.jp/auth/ndlsh/00570918> rdfs:label "資本会計".
<http://id.ndl.go.jp/auth/ndlsh/00562357> rdfs:label "減価償却引当金".
<http://id.ndl.go.jp/auth/ndlsh/01129809> rdfs:label "貸倒れ引当金".