1. 费用分摊 分摊 doesn't seems to be a word we commonly use. But based on "expense allocation", I think 费用分摊 should be translated as 비용 배분(費用配分). 2. accrue? accrual expenses The closest word for "accrue" seems to be 발생(發生)하다 (accrue, occur). So you can say 발생한 비용(accrued expenses), 비용[이자]의 발생(accrual of expenses[interest]), etc. 3. 这笔费用是归属于哪个月的？/这笔费用是冲哪个月的？This cost is attributable to which month？ Informally, you could say 이 비용은 어느 달로 배정(配定)할까요? / ... 어느 달에 넣을까요? If it's in formal language, 이 배용의 당뤌(當月)은 언제인가요? may work too. But all this is from someone who knows little about accounting, so please don't take it as an authoritative answer.