allocation一般有2层含义：

1. allocation of resource资源配置

2. capital allocation资金划拨；资金分派

1例句

The General Partner may, with the approval of the Auditors, vary the accounting structure and/or policies of the Partnership and may determine or vary the allocation of any item to reflect properly the intention of the Partners as stated in this Agreement, to the extent applicable.

经审计师批准，普通合伙人可以变更合伙企业的账户结构和/或结构，并且可以决定或者在相关范围内变更任何项目的分拨以便适当反映本协议所述的合伙人意图。

2例句

All matters concerning allocations for United States federal, state and local income tax purposes not expressly provided for by the terms of this Agreement shall be determined in good faith by the General Partner in a manner intended to satisfy the requirements of the Code, Regulations and applicable provisions of the United States federal, state or local tax law.

如果与为美国联邦、州和地方所得税目的所作划拨有关的任何事项未在本协议的条款中明确规定，则前述所有事项应由普通合伙人按照诚信原则以及旨在满足《税收法典》、税收条例以及美国联邦、州或地方税法相关要求的方式确定。

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