@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/00946585>
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2004-04-01T16:56:36";
	dct:created "2004-04-01";
	xl:prefLabel [xl:literalForm "減損会計";ndl:transcription "ゲンソンカイケイ"@ja-Kana,"Gensonkaikei"@ja-Latn];
	rdfs:label "減損会計";
	dct:source "固定資産の減損に係る会計基準の適用指針について / 企業会計基準委員会事務局 (財務会計基準機構) 編","現代用語の基礎知識 2002";
	skos:inScheme <http://id.ndl.go.jp/auth#topicalTerms>;
	owl:sameAs <http://id.ndl.go.jp/auth/ndlsh/減損会計>;
	skos:relatedMatch <http://id.ndl.go.jp/class/ndlc/DH531>,<http://id.ndl.go.jp/class/ndc9/336.94>;
	skos:broader <http://id.ndl.go.jp/auth/ndlsh/00570918>.

<http://id.ndl.go.jp/auth/ndlsh/00570918> rdfs:label "資本会計".