Realmente no se si es igual en SQL Server pero puedes usar tablas temporales globales, a partir de la versión 2.1 de FireBird (No confundir con la versión 2.0.1) que en este momento esta en versión Beta 2... parte de la documentación dice:
Cita:
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Empezado por Documentación FireBird
Global temporary tables (GTTs) are tables with permanent metadata, stored
in the system catalogue, but with temporary data. GTT's may be of two kinds -
with data, persistent within lifetime of connection in which the given GTT
was referenced, and with data, persistent within only during lifetime of
referencing transaction. The data from different connections (transactions) are
isolated from each other, but metadata of the global temporary table are shared
between all connections and transactions.
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