全面分摊法（comprehensive allocation）是指无论非重复发生还是重复发生的暂时性差异，均应作所得税的跨期分摊的一种方法。
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comprehensive allocation method 综合分配法
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The Scottish government's Strategic Spending Review is constrained by the budget allocation from the UK Comprehensive Spending Review .
BBC: Strategic Spending Review debate part 1
The neighbourhood comprehensive school was not just the guarantor of a fair allocation of educational resources and opportunities, but the bedrock of a more egalitarian society.
ECONOMIST: Bagehot
In Northamptonshire, three schools are now using random allocation within a system of fair banding to try to achieve a comprehensive intake.
BBC: Pupils told their school places
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