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

<http://voccade/vce/opiniaoNaoModificada>
  skos:prefLabel "Opinião não modificada"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/abstencaoDeOpiniao>
  skos:prefLabel "Abstenção de opinião"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/categoria/licitacoesEContratosAdministrativos>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Licitações e contratos administrativos"@pt-br ;
  skos:member <http://voccade/vce/demonstracaoContabil> .

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

<http://voccade/vce/contabilidade>
  skos:prefLabel "Contabilidade"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/deficienciaSignificativa>
  skos:prefLabel "Deficiência significativa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

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

<http://voccade/vce/relatorioFinanceiroDePropositoGeral>
  skos:prefLabel "Relatório financeiro de propósito geral"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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/deficienciaMaterial>
  skos:prefLabel "Deficiência material"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/distorcaoNaoCorrigida>
  skos:prefLabel "Distorção não corrigida"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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

<http://voccade/vce/distorcaoToleravel>
  skos:prefLabel "Distorção tolerável"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/controladoria>
  skos:prefLabel "Controladoria"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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/leiDeBenford>
  skos:prefLabel "Lei de Benford"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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/demonstracaoContabil>
  skos:related <http://voccade/vce/distorcaoToleravel>, <http://voccade/vce/distorcao>, <http://voccade/vce/afirmacoes>, <http://voccade/vce/balancoPatrimonial>, <http://voccade/vce/abstencaoDeOpiniao>, <http://voccade/vce/relatorioFinanceiroDePropositoEspecial>, <http://voccade/vce/certificacaoDeContas>, <http://voccade/vce/deficienciaSignificativa>, <http://voccade/vce/relatorioFinanceiroDePropositoGeral>, <http://voccade/vce/riscoDeDistorcaoRelevante>, <http://voccade/vce/balanceteDeVerificacao>, <http://voccade/vce/leiDeBenford>, <http://voccade/vce/qualificacaoeconomico-financeira>, <http://voccade/vce/balancoDePagamentos>, <http://voccade/vce/contabilidade>, <http://voccade/vce/planoDeContas>, <http://voccade/vce/distorcaoNaoCorrigida>, <http://voccade/vce/praticaContabil>, <http://voccade/vce/controladoria>, <http://voccade/vce/anoFiscal>, <http://voccade/vce/estruturaDeRelatorioFinanceiro>, <http://voccade/vce/fluxoDeCaixa>, <http://voccade/vce/balancoPatrimonialIntermediario>, <http://voccade/vce/opiniaoNaoModificada>, <http://voccade/vce/trabalhoDeRevisao>, <http://voccade/vce/deficienciaMaterial> ;
  skos:altLabel "Balance de situación|Balance general|Estados contables|Estados financieros|Libros de contabilidad|Registros contables"@es, "Accounting records|Balance sheet|Financial statements"@en ;
  a owl:NamedIndividual, skos:Concept ;
  ns0:memberOf <http://voccade/vce/categoria/licitacoesEContratosAdministrativos>, <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  skos:prefLabel "Demonstração contábil"@pt-br ;
  skos:narrower <http://voccade/vce/balancoGeralDaUniao> ;
  skos:definition "Relatório do balanço, dos lucros e das perdas e da verificação do fluxo de fundos. (Fonte: DINIZ, Maria Helena. Dicionário Jurídico. 3ª ed. São Paulo, Editora Saraiva, 2008, p. 60)."@pt-br .

<http://voccade/vce/balancoDePagamentos>
  skos:prefLabel "Balanço de pagamentos"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/trabalhoDeRevisao>
  skos:prefLabel "Trabalho de revisão"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/anoFiscal>
  skos:prefLabel "Ano fiscal"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/praticaContabil>
  skos:prefLabel "Prática contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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

<http://voccade/vce/balanceteDeVerificacao>
  skos:prefLabel "Balancete de verificação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/qualificacaoeconomico-financeira>
  skos:prefLabel "Qualificação econômico-financeira"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/balancoGeralDaUniao>
  skos:prefLabel "Balanço Geral da União"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/distorcao>
  skos:prefLabel "Distorção"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/estruturaDeRelatorioFinanceiro>
  skos:prefLabel "Estrutura de relatório financeiro"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/afirmacoes>
  skos:prefLabel "Afirmações"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

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 .

<http://voccade/vce/relatorioFinanceiroDePropositoEspecial>
  skos:prefLabel "Relatório financeiro de propósito especial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/balancoPatrimonial>
  skos:prefLabel "Balanço patrimonial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/riscoDeDistorcaoRelevante>
  skos:prefLabel "Risco de distorção relevante"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/balancoPatrimonialIntermediario>
  skos:prefLabel "Balanço patrimonial intermediário"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .

<http://voccade/vce/fluxoDeCaixa>
  skos:prefLabel "Fluxo de caixa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/demonstracaoContabil> .