@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix ns0: <http://aims.fao.org/aos/agrontology#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns1: <http://art.uniroma2.it/ontologies/vocbench#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix nalt: <https://lod.nal.usda.gov/nalt/> .
@prefix thesagro: <http://sistemas.agricultura.gov.br/tematres/vocab/thesagro/> .

agrovoc:xl_en_1299517188959
  a skosxl:Label ;
  ns0:hasSynonym agrovoc:xl_en_1299517187343 ;
  ns0:isAcronymOf agrovoc:xl_en_1299517187343 ;
  dc:created "1981-01-26T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "9360"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "bookkeeping"@en .

agrovoc:xDef_26cd2af5
  rdf:value "Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations."@en ;
  ns1:hasSource "Wikipedia. 2025. Accounting. https://en.wikipedia.org/wiki/Accounting" ;
  dc:created "2025-07-18T06:53:29"^^xsd:dateTime .

agrovoc:xl_es_1299517187367
  a skosxl:Label ;
  dc:created "1981-01-23T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "62"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Contabilidad"@es .

agrovoc:xl_pt_1299517187743
  a skosxl:Label ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-06-16T21:24:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "62"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "contabilidade"@pt .

agrovoc:xl_en_1299517187343
  a skosxl:Label ;
  ns0:hasSynonym agrovoc:xl_en_1299517188959 ;
  ns0:isAcronymOf agrovoc:xl_en_1299517188959 ;
  dc:created "1981-01-09T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "62"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "accounting"@en .

agrovoc:xl_fr_1299517187416
  a skosxl:Label ;
  dc:created "1981-01-21T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "62"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "comptabilité"@fr .

agrovoc:xl_pt-BR_5c55ed7c
  a skosxl:Label ;
  dc:created "2021-09-29T20:35:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "62"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "contabilidade"@pt-BR .

<http://agrotermos.dados.embrapa.br/agrotermos>
  a owl:owOntology, skos:ConceptScheme ;
  skos:prefLabel "Agrotermos"@es, "Agrotermos"@en, "Agrotermos"@pt-BR .

skos:prefLabel rdfs:comment "A resource has no more than one value of skos:prefLabel per language tag."@en .
agrovoc:c_62
  a skos:Concept ;
  ns0:affects agrovoc:c_6213, agrovoc:c_4438, agrovoc:c_8152 ;
  ns0:hasObjectOfActivity agrovoc:c_8590 ;
  ns0:includes agrovoc:c_7684c884 ;
  ns0:isAffectedBy agrovoc:c_2757, agrovoc:c_1918, agrovoc:c_3884 ;
  ns0:isUsedIn agrovoc:c_28692, agrovoc:c_2901 ;
  ns0:makeUseOf agrovoc:c_1360, agrovoc:c_4305, agrovoc:c_1922, agrovoc:c_3930, agrovoc:c_6212 ;
  dc:created "2012-02-03T16:33:56Z"^^xsd:dateTime ;
  dc:modified "2025-07-18T06:53:29"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:altLabel "bookkeeping"@en ;
  skos:broader agrovoc:c_330834 ;
  skos:closeMatch <http://purl.org/bncf/tid/6939> ;
  skos:definition agrovoc:xDef_26cd2af5 ;
  skos:exactMatch <https://metadata.ilo.org/thesaurus/-803323243>, <http://metadata.un.org/thesaurus/1000030>, <https://d-nb.info/gnd/4008619-7>, nalt:2166, <https://vocabularyserver.com/cnr/ml/earth/en/xml.php?skosTema=88690>, <http://vocabularies.unesco.org/thesaurus/concept1183>, <http://www.eionet.europa.eu/gemet/concept/10002>, <http://eurovoc.europa.eu/54>, thesagro:5147 ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:narrower agrovoc:c_361e4360, agrovoc:c_9000050, agrovoc:c_358, agrovoc:c_5076, agrovoc:c_10128, agrovoc:c_6487, agrovoc:c_37956 ;
  skos:prefLabel "contabilidade"@pt-BR, "comptabilité"@fr, "accounting"@en, "contabilidade"@pt, "Contabilidad"@es ;
  skosxl:altLabel agrovoc:xl_en_1299517188959 ;
  skosxl:prefLabel agrovoc:xl_es_1299517187367, agrovoc:xl_pt_1299517187743, agrovoc:xl_en_1299517187343, agrovoc:xl_fr_1299517187416, agrovoc:xl_pt-BR_5c55ed7c .

agrovoc:c_8590
  a skos:Concept ;
  ns0:isObjectOfActivity agrovoc:c_62 ;
  skos:prefLabel "Cuenta"@es, "conta"@pt, "compte"@fr, "accounts"@en .

agrovoc:c_28692
  a skos:Concept ;
  ns0:makeUseOf agrovoc:c_62 ;
  skos:prefLabel "resultado da exploração agrícola"@pt, "résultat de l'exploitation agricole"@fr, "farm results"@en, "Resultado de la explotación"@es .

agrovoc:c_2901
  a skos:Concept ;
  ns0:makeUseOf agrovoc:c_62 ;
  skos:prefLabel "finança"@pt, "Finanza"@es, "finance"@en, "finance"@fr .

agrovoc:c_7684c884
  a skos:Concept ;
  ns0:isIncludedIn agrovoc:c_62 ;
  skos:prefLabel "comptabilité de l'eau"@fr, "Contabilidad del agua"@es, "contabilidade da água"@pt-BR, "water accounting"@en .

agrovoc:c_2757
  a skos:Concept ;
  ns0:affects agrovoc:c_62 ;
  skos:prefLabel "dépense"@fr, "expenditure"@en, "despesa"@pt, "Gasto"@es .

agrovoc:c_6213
  a skos:Concept ;
  ns0:isAffectedBy agrovoc:c_62 ;
  skos:prefLabel "Ganancia"@es, "lucro"@pt, "bénéfice"@fr, "profit"@en .

agrovoc:c_1360
  a skos:Concept ;
  ns0:isUsedIn agrovoc:c_62 ;
  skos:prefLabel "fluxo de caixa"@pt, "Ingreso en efectivo"@es, "cash flow"@en, "cash flow"@fr .

agrovoc:c_4305
  a skos:Concept ;
  ns0:isUsedIn agrovoc:c_62 ;
  skos:prefLabel "Pasivo"@es, "passivo"@pt, "liabilities"@en, "passif"@fr .

agrovoc:c_1922
  a skos:Concept ;
  ns0:isUsedIn agrovoc:c_62 ;
  skos:prefLabel "custo"@pt, "Costo"@es, "costs"@en, "coût"@fr .

agrovoc:c_3930
  a skos:Concept ;
  ns0:isUsedIn agrovoc:c_62 ;
  skos:prefLabel "investimento"@pt, "investment"@en, "investissement"@fr, "Inversión"@es, "investimento"@pt-BR .

agrovoc:c_361e4360
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "contabilidade agrícola"@pt-BR, "comptabilité d'exploitation"@fr, "Contabilidad agrícola"@es, "farm accounting"@en .

agrovoc:c_37956
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "auditoria"@pt-BR, "auditoria"@pt, "Auditoría"@es, "auditing"@en, "vérification comptable"@fr .

agrovoc:c_6487
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "contabilidade regional"@pt-BR, "contabilidade regional"@pt, "comptabilité régionale"@fr, "Contabilidad regional"@es, "regional accounting"@en .

agrovoc:c_10128
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "contabilidade de custos"@pt-BR, "contabilidade de custo"@pt, "Contabilidad de costos"@es, "cost accounting"@en, "calcul des coûts"@fr .

agrovoc:c_5076
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "national accounting"@en, "comptabilité nationale"@fr, "contabilidade nacional"@pt-BR, "Cuenta nacional"@es, "contabilidade nacional"@pt .

agrovoc:c_358
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "depreciação"@pt-BR, "amortização"@pt, "amortissement"@fr, "Amortización"@es, "depreciation"@en .

agrovoc:c_1918
  a skos:Concept ;
  ns0:affects agrovoc:c_62 ;
  skos:prefLabel "Análisis de costos"@es, "análise de custo"@pt, "cost analysis"@en, "analyse des coûts"@fr, "análise de custo"@pt-BR .

agrovoc:c_3884
  a skos:Concept ;
  ns0:affects agrovoc:c_62 ;
  skos:prefLabel "análise input output"@pt, "Análisis de insumo-producto"@es, "input output analysis"@en, "analyse input output"@fr .

agrovoc:c_9000050
  a skos:Concept ;
  skos:broader agrovoc:c_62 ;
  skos:prefLabel "contabilidade ambiental"@pt-BR, "Contabilidad ambiental"@es, "contabilidade ambiental"@pt, "environmental accounting"@en, "comptabilité environnementale"@fr .

agrovoc:c_6212
  a skos:Concept ;
  ns0:isUsedIn agrovoc:c_62 ;
  skos:prefLabel "Servicio profesional"@es, "serviço profissional"@pt-BR, "serviço profissional"@pt, "service professionnel"@fr, "professional services"@en .

agrovoc:c_4438
  a skos:Concept ;
  ns0:isAffectedBy agrovoc:c_62 ;
  skos:prefLabel "perda"@pt, "losses"@en, "perda"@pt-BR, "Pérdida"@es, "perte"@fr .

agrovoc:c_8152
  a skos:Concept ;
  ns0:isAffectedBy agrovoc:c_62 ;
  skos:prefLabel "valeur d'estimation"@fr, "valuation"@en, "estimativa"@pt-BR, "Estimación"@es, "estimativa"@pt .

agrovoc:c_330834
  a skos:Concept ;
  skos:narrower agrovoc:c_62 ;
  skos:prefLabel "Actividad"@es, "atividades"@pt-BR, "atividades"@pt, "activité"@fr, "activities"@en .