Kinda. Clock slewing is the term used in NTP-land and is basically about making this kind of adjustment for small time differences (generally you want to run a control loop that adjusts the rate of the internal clock so that the time difference goes to zero, as opposed to simply changing the time, as one will result in a smooth time reading while the other will cause periodic jumps). Smearing is basically pretending that the leap second doesn't exist and using clock slewing to paper over the difference.