@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j: a skos:ConceptScheme .
n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-CH5N4JSG-Q .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-CH5N4JSG-Q .

n9j:-CH5N4JSG-Q
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/days_cash_on_hand> ;
  skos:definition "Days cash on hand is a hypothetical indicator of an entity's ability to pay its daily operating expenses without the benefit of future cash inflows. Days cash on hand is one of the most important indicators of an organization's liquidity. [Source: Encyclopedia of Health Care Management; Days Cash on Hand]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "days cash on hand"@en .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-CH5N4JSG-Q .