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span[data-v-04c5fc8f]:nth-child(1) { margin-right: 25px; } </style><style data-vue-ssr-id="a7650be6:0"> .report-wrap[data-v-423b1480] { position: fixed; left: 0; right: 0; top: 0; bottom: 0; text-align: center; z-index: 9; background-color: rgba(0, 0, 0, .5); } .report-wrap.hide[data-v-423b1480] { display: none; } .report-wrap>.report-body[data-v-423b1480] { width: 600px; padding-bottom: 30px; border-radius: 10px; display: inline-block; background-color: #fff; animation: EDIT_WORK_SHOW-423b1480 .3s forwards; } .report-wrap>.report-body>.header[data-v-423b1480] { height: 48px; line-height: 48px; font-size: 16px; padding: 0 30px; box-sizing: border-box; color: #00C479; background-color: #EAFAF6; border-radius: 10px 10px 0 0; } .report-wrap>.report-body .content[data-v-423b1480] { text-align: left; padding: 20px 30px 0; } .report-wrap>.report-body .list[data-v-423b1480] { display: flex; align-items: center; cursor: pointer; } .report-wrap>.report-body .list .radio[data-v-423b1480] { 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background-color: transparent; } .unselectable[data-v-58926af6] { -moz-user-select: -moz-none; -khtml-user-select: none; -webkit-user-select: none; -o-user-select: none; user-select: none; } .rotate-box[data-v-58926af6] { position: absolute; width: 40px; height: 40px; line-height: 40px; text-align: center; bottom: 20px; left: 50%; transform: translateX(-50%); background: rgba(0, 0, 0, 0.2); color: #fff; cursor: pointer; font-size: 24px; transition: all .3s; } .rotate-box[data-v-58926af6]:hover { color: #21C17F; } .close-picture[data-v-58926af6] { position: absolute; width: 40px; height: 40px; line-height: 40px; text-align: center; top: 0; right: 0; background: rgba(0, 0, 0, 0.2); color: #fff; cursor: pointer; font-size: 20px; font-weight: bold; transition: all .3s; } .close-picture[data-v-58926af6]:hover { color: #21C17F; } @media screen and (max-width: 1000px) { .picture-viewer-box[data-v-58926af6] { width: 1000px; } } </style> <script type="text/javascript">var 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title="公共費用如何進行分?jǐn)? alt="公共費用如何進行分?jǐn)? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">由一個企業(yè)或單位墊付資金，從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得原始憑證后，編制費用分割單一式多份（每個費用承受單位一份），按既定的標(biāo)準(zhǔn)（如：協(xié)議約定的比例、工作量分配標(biāo)準(zhǔn)等）分配各承受單位應(yīng)分擔(dān)的金額，再由各承受單位簽名并蓋章確認(rèn)；墊付資金的企業(yè)或單位留存從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得的原始憑證，并以其和費用分割單一并作為依據(jù)編制會計憑證，進行會計處理；其他費用承受企業(yè)或單位以從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得的原始憑證的復(fù)印件和費用分割單作為依據(jù)編制會計憑證，進行會計處理。</p></div>  <div id="8fhebyf" class="extend-box" style="display:;"><div id="lykh48r" class="title">擴展知識：</div> <div id="9nk3czr" class="extend-list"> 1. <a target="_blank" href="/ask/question_10071476.html">租金費用如何進行分?jǐn)偟矫總€產(chǎn)品成本中呢？</a></div><div id="sb33af8" class="extend-list"> 2. <a target="_blank" href="/ask/question_8794526.html">長期待攤費用攤銷完畢后應(yīng)如何進行賬務(wù)處理？</a></div> <div id="aj8kcpc" class="extend-list"> 3. <a target="_blank" 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{layout:"head",data:[{extendToolList:[{label:"票",name:"發(fā)票查詢",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F"},{label:"應(yīng)稅",name:"應(yīng)稅貨物或勞務(wù)",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:h,url:"\u002Fask\u002Fquestion_10071476.html"},{name:i,url:"\u002Fask\u002Fquestion_8794526.html"}],aboutQues:[{id:"10071476",title:h,tuid:j,browse_count:"349",addtime:"02-21",status:a,uid:"11818410",reply:"可按產(chǎn)品的價值進行分?jǐn)?,taketime:"1740124409",cat_id:b,from:e,teacher_head:k,user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F81\u002F84\u002F10_avatar_middle.jpg?t=1651216812",reply_time:"2025-02-21"},{id:"8794526",title:i,tuid:"14337316",browse_count:"1518",addtime:"09-05",status:a,uid:"10341319",reply:"您好，攤銷完就可以了，這個科目沒有余額了，不用再處理了",taketime:"1693898106",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F33\u002F73\u002F16_avatar_middle.jpg?t=1653535147",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F34\u002F13\u002F19_avatar_middle.jpg?t=1773235094",reply_time:"2023-09-05"},{id:8888,adv:l,title:"我是一名會計,想問一下考個網(wǎng)絡(luò)學(xué)歷有用嗎？",reply:"眾所周知會計人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"5836207",title:"老師你好，公司產(chǎn)生了一筆銷售費用，因為金額有點大，如何進行分?jǐn)偰?,tuid:"179089",browse_count:"1111",addtime:"03-15",status:a,uid:"9299840",reply:"你好，這個銷售費用是長期受益嗎？?",taketime:"1647313982",cat_id:b,from:m,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F29\u002F98\u002F40_avatar_middle.jpg?t=1652852150",reply_time:"2022-03-15"},{id:"6059019",title:"請問分公司和總公司的共同資產(chǎn)折舊，成本，費用等如何合理合規(guī)分配\"采用哪種方式進行分配",tuid:n,browse_count:"302",addtime:"04-21",status:a,uid:"11196580",reply:"這個分配比例是總公司定的\n看總公司制定的分配比例",taketime:"1650524029",cat_id:b,from:"6",teacher_head:o,user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F19\u002F65\u002F80_avatar_middle.jpg?t=1651216623",reply_time:"2022-04-21"},{id:"5690521",title:"4個公司共用會議室，會議室一年租賃費20萬，怎么進行成本分?jǐn)偅?,tuid:"12500621",browse_count:"964",addtime:"03-02",status:a,uid:"13820549",reply:"您好，這個平均分?jǐn)偘?,taketime:"1646170492",cat_id:b,from:m,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F50\u002F06\u002F21_avatar_middle.jpg?t=1714045434",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F82\u002F05\u002F49_avatar_middle.jpg?t=1651217528",reply_time:"2022-03-02"},{id:"2634755",title:"4-11月發(fā)生的裝修費直接進了制造費用，共計86萬，現(xiàn)在要調(diào)成長期待攤費用進行攤銷，分3年攤銷，怎么做調(diào)整分錄？",tuid:j,browse_count:"1410",addtime:"01-07",status:a,uid:"10492342",reply:"制造費用已經(jīng)結(jié)轉(zhuǎn)到商品中了吧，出售了嗎？",taketime:"1578369802",cat_id:b,from:"4",teacher_head:k,user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F49\u002F23\u002F42_avatar_middle.jpg?t=1651204049",reply_time:"2020-01-07"},{id:"7965081",title:"?租入店鋪的首次裝修費用如何進行攤銷",tuid:"177515",browse_count:"400",addtime:"02-25",status:a,uid:"148390",reply:"租入店鋪的首次裝修費用進行攤銷的方法可以有多種，\r\n1. 先假定店鋪的經(jīng)濟使用壽命為 10 年，把租入店鋪首次裝修費用按 10 年攤銷，每年攤銷 10% 的金額；\r\n2. 根據(jù)裝修費用所涉及的裝修物料及工程服務(wù)的耐用年限，如木地板1～3年可用壽命，電氣改造3～5年可用壽命等，按它們的耐用年限進行攤銷；\r\n3. 從首次裝修費用中單獨項目攤銷，比如在購進家具的情況下，把桌椅、柜子等購進的家具，按它們的可用壽命攤銷；\r\n\r\n拓展知識：攤銷也可以用來補償損失，即在一定時間內(nèi)，把某類損失分散到一定的時間點，以分擔(dān)單據(jù)損失的影響。例如，若公司發(fā)生了損失，可以進行攤銷，將損失均攤在公司的幾年內(nèi)，從而減輕一次性報告損失的影響。",taketime:"1677315053",cat_id:b,from:"29",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F75\u002F15_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F83\u002F90_avatar_middle.jpg?t=1651203192",reply_time:"2023-02-25"},{id:"7778965",title:"請問老師，我們多個研發(fā)項目發(fā)生了一些共同費用，請問我如何分?jǐn)傎M用進每個項目？按什么樣的分配標(biāo)準(zhǔn)呢？",tuid:n,browse_count:"1013",addtime:"02-16",status:a,uid:"9080768",reply:"同學(xué)你好\n直接按比例分?jǐn)偩涂梢診n你們的收入比例",taketime:"1676514539",cat_id:b,from:e,teacher_head:o,user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F08\u002F07\u002F68_avatar_middle.jpg?t=1651203208",reply_time:"2023-02-16"},{id:"5627059",title:"公司買的茶具8000元，是辦公室用的呀，就是喝茶的地方呀。如何做分錄?\n1、借：周轉(zhuǎn)材料——辦公費8000\n 貸：銀行存款8000\n2、次月如何攤銷，攤銷金額如何算?\n 借：管理費用——攤銷\n 貸：銀行存款",tuid:"11087925",browse_count:"1397",addtime:"02-15",status:a,uid:"11102395",reply:"你好，學(xué)員，這個可以直接全部管理費用的，不用攤銷，這個金額不大",taketime:"1644889701",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F08\u002F79\u002F25_avatar_middle.jpg?t=1714030903",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F10\u002F23\u002F95_avatar_middle.jpg?t=1651216589",reply_time:"2022-02-15"}],wendaInfor:{detail:{id:42363,title:"公共費用如何進行分?jǐn)?,summary:"由一個企業(yè)或單位墊付資金，從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得原始憑證后，編制費用分割單一式多份（每個費用承受單位一份），按既定的標(biāo)準(zhǔn)（如：協(xié)議約定的比例、工作量分配標(biāo)準(zhǔn)等）分配各承受單位應(yīng)分擔(dān)的金額，再由各承受單位簽名并蓋章確認(rèn)。",cat_id:p,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_60330621474f9.jpg" title="公共費用如何進行分?jǐn)?quot; alt="公共費用如何進行分?jǐn)?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">由一個企業(yè)或單位墊付資金，從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得原始憑證后，編制費用分割單一式多份（每個費用承受單位一份），按既定的標(biāo)準(zhǔn)（如：協(xié)議約定的比例、工作量分配標(biāo)準(zhǔn)等）分配各承受單位應(yīng)分擔(dān)的金額，再由各承受單位簽名并蓋章確認(rèn)；墊付資金的企業(yè)或單位留存從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得的原始憑證，并以其和費用分割單一并作為依據(jù)編制會計憑證，進行會計處理；其他費用承受企業(yè)或單位以從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得的原始憑證的復(fù)印件和費用分割單作為依據(jù)編制會計憑證，進行會計處理。<\u002Fp>",addtime:"2021\u002F02\u002F22",browse_count:1949,edit_uid:304,is_collect:f,update_time:q,type:r,cover:f,expire_time:f,status:r,time:q,img:"https:\u002F\u002Fal3.acc5.com\u002F_60330621474f9.jpg",js_addtime:s,up_time:s,cat:{id:p,name:"實務(wù)"}},next:{id:42364,title:"核定征收企業(yè)可以用收據(jù)做賬嗎"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_42363.html\",\"appid\":\"1555105112845036\",\"title\":\"公共費用如何進行分?jǐn)俓",\"pubDate\":\"2021-02-22T09:17:40\",\"upDate\":\"2021-02-22T09:17:40\",\"data\":{\"WebPage\":{\"headline\":\"公共費用如何進行分?jǐn)俓",\"fromSrc\":\"會計學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"由一個企業(yè)或單位墊付資金，從提供資產(chǎn)、勞務(wù)的單位或個人手中獲得原始憑證后，編制費用分割單一式多份（每個費用承受單位一份），按既定的標(biāo)準(zhǔn)（如：協(xié)議約定的比例、工作量分配標(biāo)準(zhǔn)等）分配各承受單位應(yīng)分擔(dān)的金額，再由各承受單位簽名并蓋章確認(rèn)。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_60330621474f9.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學(xué)堂\",\"jobTitle\":[\"專注會計實操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:t,uid:t,admin_id:c,dbid:c}}},serverRendered:l,routePath:"\u002Fwenda\u002Fquestion_42363.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1",0,false,"租金費用如何進行分?jǐn)偟矫總€產(chǎn)品成本中呢？","長期待攤費用攤銷完畢后應(yīng)如何進行賬務(wù)處理？","9698326","\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F83\u002F26_avatar_middle.jpg?t=1651203324",true,"2","18499","\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",5,1613956660,1,"2021-02-22T09:17:40","-"));</script><script 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