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

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-D7NK4TL0-0 .

n9j:-XD26BVZH-C
  skos:prefLabel "auditing"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-GFGF9838-D
  skos:prefLabel "financial management"@en ;
  a skos:Concept ;
  skos:narrower n9j:-D7NK4TL0-0 .

n9j: a skos:ConceptScheme .
n9j:-X82C3G53-D
  skos:prefLabel "net assets"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-TRD7WK8S-N
  skos:prefLabel "return on capital employed"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-V2KN8WZ2-D
  skos:prefLabel "book keeping"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-D7NK4TL0-0
  skos:narrower n9j:-XFNN4F8R-Q, n9j:-WPH120BJ-V, n9j:-X82C3G53-D, n9j:-STM2PB2T-8, n9j:-KMHQKKV8-P, n9j:-XD26BVZH-C, n9j:-KMZ2MLS1-M, n9j:-FC06WS73-P, n9j:-JCFM30HB-R, n9j:-G3S2Z0Q1-K, n9j:-JT0X13BW-7, n9j:-Z6RBPD0V-T, n9j:-LF09T0FT-J, n9j:-TRD7WK8S-N, n9j:-L4HXMHCK-C, n9j:-DW1409FW-V, n9j:-F73K0M1P-3, n9j:-CZW0JG7D-9, n9j:-V2KN8WZ2-D, n9j:-ZK40WBDX-8 ;
  a skos:Concept ;
  skos:prefLabel "accounting (finance)"@en ;
  skos:broader n9j:-GFGF9838-D ;
  skos:inScheme n9j: ;
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/accounting_(finance)> .

n9j:-Z6RBPD0V-T
  skos:prefLabel "national accounts"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-L4HXMHCK-C
  skos:prefLabel "operating costs"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-CZW0JG7D-9
  skos:prefLabel "current assets"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-KMZ2MLS1-M
  skos:prefLabel "earnings before interest and tax"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-JT0X13BW-7
  skos:prefLabel "resource accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-STM2PB2T-8
  skos:prefLabel "accounting for external appraisal"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-F73K0M1P-3
  skos:prefLabel "divestiture"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-LF09T0FT-J
  skos:prefLabel "automated accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-G3S2Z0Q1-K
  skos:prefLabel "capital accounts"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-JCFM30HB-R
  skos:prefLabel "fixed assets"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-DW1409FW-V
  skos:prefLabel "cash flow"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-XFNN4F8R-Q
  skos:prefLabel "management accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-WPH120BJ-V
  skos:prefLabel "accounting systems"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-FC06WS73-P
  skos:prefLabel "managerial accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .

n9j:-ZK40WBDX-8
  skos:prefLabel "critical accounting"@en ;
  a skos:Concept ;
  skos:broader n9j:-D7NK4TL0-0 .