@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .

<http://voccade/vce/sustentabilidadeFiscal>
  skos:prefLabel "Sustentabilidade fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasDeGestao>
  skos:prefLabel "Contas de gestão"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://voccade/vce/tomadaDeContasEspecial>
  skos:prefLabel "Tomada de contas especial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://voccade/vce/revisaoDasContas>
  skos:prefLabel "Revisão das contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasOrdinarias>
  skos:prefLabel "Contas ordinárias"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://voccade/vce/encaminhamentoDasContas>
  skos:prefLabel "Encaminhamento das contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasRegularesComRessalva>
  skos:prefLabel "Contas regulares com ressalva"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://purl.org/umu/uneskos#memberOf>
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/trancamentoDasContas>
  skos:prefLabel "Trancamento das contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasExtraordinarias>
  skos:prefLabel "Contas extraordinárias"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://voccade/vce/prestacaoDeContas>
  skos:prefLabel "Prestação de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/riscosFiscais>
  skos:prefLabel "Riscos fiscais"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/processoDeContas>
  skos:prefLabel "Processo de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/categoria/controleExterno>
  skos:prefLabel "Controle Externo"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "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."@en ;
  rdfs:label "preferred label"@en .

<http://voccade/vce/reaberturaDasContas>
  skos:prefLabel "Reabertura das contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasIrregulares>
  skos:prefLabel "Contas irregulares"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://voccade/vce/contasRegulares>
  skos:prefLabel "Contas regulares"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

<http://voccade/vce/contasDoGoverno>
  skos:prefLabel "Contas do governo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

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

<http://voccade/vce/tomadaDeContas>
  skos:prefLabel "Tomada de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contas>
  skos:related <http://voccade/vce/encaminhamentoDasContas>, <http://voccade/vce/julgamentoDeContas>, <http://voccade/vce/riscosFiscais>, <http://voccade/vce/tomadaDeContas>, <http://voccade/vce/sustentabilidadeFiscal>, <http://voccade/vce/reaberturaDasContas>, <http://voccade/vce/revisaoDasContas>, <http://voccade/vce/prestacaoDeContas>, <http://voccade/vce/trancamentoDasContas>, <http://voccade/vce/processoDeContas>, <http://voccade/vce/tomadorDeContas>, <http://voccade/vce/gestaoFiscal> ;
  skos:narrower <http://voccade/vce/contasExtraordinarias>, <http://voccade/vce/contasRegularesComRessalva>, <http://voccade/vce/tomadaDeContasEspecial>, <http://voccade/vce/contasRegulares>, <http://voccade/vce/contasDoGoverno>, <http://voccade/vce/contasOrdinarias>, <http://voccade/vce/contasDeGestao>, <http://voccade/vce/contasIrregulares>, <http://voccade/vce/contasIliquidaveis> ;
  a skos:Concept, owl:NamedIndividual ;
  skos:altLabel "Accounts"@en, "Cuentas"@es ;
  skos:prefLabel "Contas"@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> ;
  skos:scopeNote "Conta é o nome técnico que identifica cada componente do patrimônio (Bens, Direitos e Obrigações ou Patrimônio Líquido) e cada elemento de resultado (Despesas e Receitas)."@pt-br .

<http://voccade/vce/tomadorDeContas>
  skos:prefLabel "Tomador de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/julgamentoDeContas>
  skos:prefLabel "Julgamento de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .

<http://voccade/vce/contasIliquidaveis>
  skos:prefLabel "Contas iliquidáveis"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/contas> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

<http://voccade/vce/gestaoFiscal>
  skos:prefLabel "Gestão fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/contas> .