Economia, Finanças e Orçamento públicos
type: ConceptGroup
type: NamedIndividual

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
label: Termo alternativo @pt-br

Concept
type: Class

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Regime de caixa
type: Concept
type: NamedIndividual
related: Regime de competência

Regime de competência
type: Concept
alternative label: Criterio de devengo|Principio de devengo @es
alternative label: Accrual basis accounting
definition: Sob o método de competência, os efeitos financeiros das transações e eventos são reconhecidos nos períodos nos quais ocorrem, independentemente de terem sido recebidos ou pagos. (Fonte: PORTAL DA CONTABILIDADE. Regime de competência. Disponível em:< http://www.portaldecontabilidade.com.br/guia/regcompetencia.htm> Acesso em: 06 jul 2016). @pt-br
related: Regime de caixa
memberOf: Economia, Finanças e Orçamento públicos
type: NamedIndividual

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.