(1)历法；日历

(2)债簿；放债记录
指古罗马人放债时，会在古罗马历法中每月的第一天〔calends〕收取利息，故以日历来称账本。

• hoghenhyne
• hogshead
• hoist
• H.O.L.C.
• hold
• holder
• holder for value
• holder in due course
• holder in good faith
• holder of life insurance policy
• holder of warehouse receipt
• hold harmless
• hold harmless agreement
• holding
• holding company
• holding company tax
• holding corporation
• holding court
• holding for ransom
• holding for reward
• holding out
• holding over
• holding period
• holdings
• hold over