(1)可分配的；可拨出的；可分派的

(2)可分摊的
在会计分析中，指将一笔总金额分摊到几个部门、几个时期的不同账户中。

• Food and Agricultural Organization/FAO
• Food and Drug Administration/FDA
• Food Choking Law
• Food, Drug and Cosmetic Act
• food premium
• Food Stamp Act
• fool's test
• foot acre
• footage drilling
• foot frontage
• foot-frontage rule
• footgeld
• foot of a fine
• foot of the fine
• footpath
• footprints
• footway
• F.O.R.
• for
• for account of
• for account of whom it may concern
• Foraker Act
• foraneus
• forathe
• for at least