(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。

• fundamental right
• fundamus
• fundatio
• fundator
• funded
• funded debt
• funded pension plan
• fundi
• fund in court
• funding
• funding system
• fund in hand
• fundi patrimoniales
• fundi publici
• fund(s)
• fundus
• funeral expenses
• funeral expenses clause
• fungibiles res
• fungible goods
• fungible goods or securities
• fungible(s)
• fur
• furandi animus
• furca