@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/01211705>
	rdf:type <http://www.w3.org/2004/02/skos/core#Concept>;
	dct:modified "2020-04-27T14:51:06";
	dct:created "2010-11-05";
	xl:prefLabel [xl:literalForm "時価会計";ndl:transcription "ジカ カイケイ"@ja-Kana,"Jika kaikei"@ja-Latn];
	rdfs:label "時価会計";
	xl:altLabel [xl:literalForm "時価主義会計";ndl:transcription "ジカ シュギ カイケイ"@ja-Kana,"Jika shugi kaikei"@ja-Latn],[xl:literalForm "時価評価会計";ndl:transcription "ジカ ヒョウカ カイケイ"@ja-Kana,"Jika hyoka kaikei"@ja-Latn],[xl:literalForm "公正価値会計";ndl:transcription "コウセイ カチ カイケイ"@ja-Kana,"Kosei kachi kaikei"@ja-Latn],[xl:literalForm "Current value accounting"],[xl:literalForm "Fair value--Accounting";dct:description "LCSH (201011)"];
	dct:source "時価会計: 測定と効用 / ジョージ・M. スコット 著 ; 吉田寛 監訳","現代経営用語の基礎知識";
	skos:inScheme <http://id.ndl.go.jp/auth#topicalTerms>;
	owl:sameAs <http://id.ndl.go.jp/auth/ndlsh/時価会計>;
	skos:relatedMatch <http://id.ndl.go.jp/class/ndlc/DH531>,<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/00570918>;
	skos:closeMatch <http://id.loc.gov/authorities/subjects/sh85034889>.

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