Betriebswirtschaftliche Gewinnermittlung
Unternehmen / Gewinnermittlung
Gewinnermittlung
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Externe Erfolgsrechnung
Gesamtkostenverfahren
Income statement
GuV
Gewinn- und Verlustrechnung
Umsatzkostenverfahren
Profit and loss statement
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
Verlust
Loss
B.08.01 Tax accounting
B.08.01 Steuerbilanz
Tax accounting
Steuerbilanz
Ertragsbesteuerung
Gewinnsteuer
Ertragsteuer
Gewinnbesteuerung
Profit taxation
Profit tax
Ergebnissteuer
Hinzurechnung
Hinzurechnungsbesteuerung
Hinzurechnungsbilanz
Teilgewinnrealisation
Teilgewinnrealisierung
Teilgewinn / Realisierung
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
Gewinnausweis
Formelaufteilung
Unitary tax concept
CbCR
Gemeinsame konsolidierte Körperschaftssteuerbemessungsgrundlage
Unitary business taxation
Unitary taxation
GKKB
Formulary Apportionment
Country-by-Country-Reporting
Profit appropriation
Gewinnverwendung
Gewinnverteilung
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
Earnings
Gewinn
Net income
Comprehensive income
Bilanzgewinn
Profit
Unternehmensgewinn
Accounting earnings
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
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
profit determination
Gewinnrealisierung
Einnahmen-Überschussrechnung
Financial statement
B.03.01.02 Jahresabschluss
Jahresabschluss
B.03.01.02 Financial statement
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.
has related match
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Profit determination
Scheingewinn
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept
Gewinnrealisation
Gewinnverwirklichung
Gewinn / Realisierung
Einnahmen- und Ausgabenrechnung
Überschussrechnung
Einnahme-Überschussrechnung
Einnahmenüberschussrechnung