distribute 和 allocate均有“分配”之意。

distribute主要侧重于分配给若干人，如分派股息(distribute dividend)、分配资产(distribute assets)等

allocate  主要指金钱、财产、权力或领土等的分配，着重分配的比例和专门用途。

例Commencing from the 2016 financial year, subject to the budgets of the Group for the forth coming years, the Company shall, and shall cause the relevant Group Member to, distribute dividend in an amount not less than 36% of the Group’s audited consolidated net profit in the current year.

参考译文：自2016年财政年度起，受限于集团未来年度的预算，公司应该并促使相关集团成员分派不少于当年集团经审计的综合纯利润的36%的股息。

例 Principles for a joint venture to distribute its profit after payment of income tax in accordance with the Income Tax Law of the People’s Republic of China Governing Foreign Investment Enterprises and Foreign Enterprises are as follows:

参考译文：合营企业按照《中华人民共和国外商投资企业和外国企业所得税法》缴纳所得税后的利润分配原则如下：

例 Governments need to allocate sufficient resources to provide the infrastructure, salaries, human resources and training for education, and increase public health expenditure.

参考译文：政府要分配充足资源来提供基础设施、工资、人力资源和教育培训，并增加公共卫生支出。

例 Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision-maker in order to allocate resources to the segment and to assess its performance.

参考译文：经营分部以有关本集团组成部份之内部报告基准识别，而有关内部报告乃由首席营运决策者定期审阅，以 便 将资源分配至分部及评估其表现。