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

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

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

<http://voccade/vce/livroDiario>
  skos:related <http://voccade/vce/balancoPatrimonial>, <http://voccade/vce/controleContabil>, <http://voccade/vce/contaContabil>, <http://voccade/vce/livroRazao>, <http://voccade/vce/livroCaixa> ;
  skos:scopeNote "Livro de escrituração contábil, obrigatório por lei (Decreto-Lei nº 486, de 3 de Março de 1969; Lei nº 3470, de 28 de Novembro de 1958; e Lei nº 10.406, de 10 de Janeiro de 2002), destinado ao registro cronológico (dia/mês/ano) de todos os fatos contábeis, das contas de débito e de crédito de uma empresa, contribuindo para o seu posterior balanço patrimonial."@pt-br ;
  skos:broader <http://voccade/vce/livroContabil> ;
  a owl:NamedIndividual, skos:Concept ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>, <http://voccade/vce/categoria/direito> ;
  skos:prefLabel "Livro diário"@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/contaContabil>
  skos:prefLabel "Conta contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/livroDiario> .

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

ns0:memberOf
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

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/livroRazao>
  skos:prefLabel "Livro razão"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/livroDiario> .

<http://voccade/vce/livroCaixa>
  skos:prefLabel "Livro caixa"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/livroDiario> .

<http://voccade/vce/livroContabil>
  skos:prefLabel "Livro contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:narrower <http://voccade/vce/livroDiario> .

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

<http://voccade/vce/controleContabil>
  skos:prefLabel "Controle contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/livroDiario> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .