会计科目名词解释：所有者权益与成本类

会计科目名词解释：所有者权益与成本类
 
（三）所有者权益
实收资本：是核算企业的股东投入的资本金账户，按公司法规定，投入资本可以是货币、实物和无形资产等，企业不得自行随意增减，如需增减，须经工商部门批准。
资本公积：核算企业因资本而产生的，包括资本溢、折价、资本汇兑差等，此科目可以转增资本金。
盈余公积：是核算企业按照公司法规定，用净利润提取的留待企业今后发展的基金。
本年利润：是核算企业当年度实现的净利润或净亏损（年末转入利润分配）。
利润分配：是核算企业累计的净利润分配情况和剩余未分配利润的账户。
（四）成本类
生产成本：是核算企业生产过程中过程成本核算的科目，生产成本包括直接材料，直接人工和间接制造成本。按“基本生产成本”、“辅助生产成本”设置二级明细科目。
制造费用：是核算生产车间发生的，发生时不能直接归属于某个产品对象的间接制造成本，是产品成本中的间接制造成本，月末该科目余额为零（转入生产成本）。

Agra Mathura and around
Travel Articles | December 17, 2012
      It is a splendid tourist
circuit to tour when you are in India. These places are visited round the year
by a large number of domestic and international tourists from all over the
world.
  
      
    
    
  
 
  
  
 
These towns come under the state of Uttar Pradesh in India. It is a very
popular circuit amongst the visitors due to its uniqueness in being an epitome
of Hindu and Muslim faith. In Agra you can find , the most attractive and
beautiful monuments built by Mughals in 16th Century while Mathura and
Vrindavan are the typical Hindu pilgrimage center associated with the Hindu God
Lord Shri Krishna.We are specialized in
organizing this tour from Delhi. Tour starts from Delhi but can be customized
according to your choice. Agra and Mathura are well connected by Train and road
from Delhi. Mathura is 155 km from Delhi while Agra is 210 km away. It takes
three hours to reach Mathura and 04 hours for Agra from Delhi by road. Mathura
is 60 km away from Agra. If you are planning for this tour, you can start the
journey from Delhi and cover Mathura Vrindavan first in your itinerary, and
visit Agra next day. Otherwise tour can also be extended depending upon the
number of days you have got in the hands for Agra Mathura tour. We are
operating this tour for 02 nights/ 03 days but can also be tailor-made as per
your choice. We will extend our courtesies by providing you the best hotels in
terms of facilities and amenities during the tour.Highlights of this
magnificent tourist circuit from Delhi: We would like to elaborate