在中小企业的会计实务工作中,时常会遇到一些公共费用的分摊问题。比如:同一项费用需要在二个或二个以上的企业之间分摊,或者同一项费用需要在同一企业的不同分支机构之间分摊等。由于这些公共费用取得时只能有一个企业或机构能取得合法的原始凭证, 而且这个企业或单位应当负担的费用金额又与原始凭证的票面金额不符,然而同时需要在几个企业或单位中进行会计处理,显得有些依据不足,尤其是对那些会计新手来说更不知如何处理。笔者结合工作实际,谈谈公共费用分摊的会计处理。 In the accounting practice of SMEs, we often encounter some problems of sharing public expenses. For example, the same fee needs to be shared between two or more enterprises, or the same fee needs to be shared among different branches of the same enterprise. Since only one enterprise or institution can obtain legal original vouchers when these public expenses are obtained, and the amount of expenses that the enterprise or unit should bear does not match the original amount of the original vouchers, at the same time it needs to be conducted in several enterprises or units Accounting treatment, it seems that some based on the lack of, especially for those who novice accounting more I do not know how to deal with. The author combined with the actual work, to talk about the accounting of public expenses apportioned.