Rechnungsabgrenzungsposten
Accruals and deferrals
Passive Rechnungsabgrenzung
Accrual accounting
Periodenabgrenzung
Rechnungsabgrenzung
Aktive Rechnungsabgrenzung
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Rückstellungen für drohende Verluste aus schwebenden Geschäften
Drohverlustrückstellung
Rückstellung
Accrual
Provision in accounting
Provision (accounting)
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Fremdfinanzierung
B.02.01.02 Fremdfinanzierung
Debt financing
B.02.01.02 Debt financing
Deckungsrückstellung
accrual
accrual concept
Verbindlichkeiten
Corporate debt
Schulden von Unternehmen
Verschuldung von Unternehmen
Unternehmensverschuldung
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Unternehmen / Rückstellung
Schwankungsrückstellung
Steuerrückstellung
Steuerschuld / Rückstellung
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Rückstellungen für ungewisse Verbindlichkeiten
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
liability reserves
skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
Garantierückstellung
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Schadenrückstellung
Schaden / Rückstellung
Schadenreserve
Schadensrückstellung
Aufwandsrückstellung
Rückstellung für unterlassenen Aufwand
B.03.01.01 Balancing accounts
B.03.01.01 Bilanzierung
Bilanzierung
Balancing accounts
Accruals
provision
Schuldrückstellung
Aufwandsrückstellungen
Rueckstellung
Rückstellungen
Descriptor
Risikobilanzierung
Bilanzielle Risikobewertung
Höchstwertprinzip
Niederstwertprinzip
Vorsichtsprinzip
Bilanzielle Risikovorsorge
Schwebende Geschäfte
Principle of prudence
Accounting conservatism
Betriebsrücklage
Sonderreserve
Pensionsverpflichtungen
Pension obligations
Pensionsverbindlichkeiten
Pensionsrückstellungen
Concept
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics