分摊是指将某项费用或负担按照一定的比例或规则分配给相关的人或部门。在商业活动中，分摊常被用来平衡成本和利润，以确保企业能够持续经营。
以下是一些与分摊相关的英语术语：
1. Allocation 分配
Allocation refers to the process of assigning a portion of a cost or expense to a specific department or product.
2. Apportionment 分摊
Apportionment is the process of dividing a cost or expense among several departments or products based on certain criteria, such as usage or revenue.
3. Cost sharing 成本分摊
Cost sharing is a type of allocation where two or more parties agree to share the costs of a project or activity.
4. Overhead allocation 间接费用分摊
Overhead allocation is the process of assigning indirect costs, such as rent and utilities, to specific departments or products based on a predetermined formula.
5. Absorption costing 吸收成本法
Absorption costing is a method of accounting that includes all direct and indirect costs in the cost of a product or service, including overhead costs that are allocated using a predetermined formula.
6. Cost driver 成本驱动因素
A cost driver is a factor that causes a change in the cost of a product or service, such as the number of units produced or the amount of time spent on a project.
Overall, 分摊 can be translated into various English terms depending on the context, but the above terms are commonly used in business and accounting to describe the process of allocating costs and expenses.