跨期摊配 meaning in Chinese

over period allocation
over-period allocation

It has been focused on three fields : one is the nature of income tax accounting , another is the tendency about institution of working out standards , the other is the degree and method about inter - period allocation of income taxes
美国所得税会计的研究主要集中在三个问题上：一是所得税的本质；二是准则制订机构的倾向；三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。