(1)年金
该词过去指终生或多年、一年一次地给予另外一个人一定数量的金钱给付；现在该词指因遗赠、捐献、或购买而可一直或终生或在一定时间内接受固定或定期给付的权利。现在典型的年金是指保险公司支付的年金，多是依合同给付。若年金支付至年金享有人死亡，则该年金称为终生年金，否则为定期年金，养老金也是一种年金。

(2)回收款
表示资本部分回收及源于资本投资的利益回收。须运用一个免税比率〔exclusion ratio〕来计算可不纳税的所得。
(→simple annuity; straight annuity; refund annuity)

• unity of interest
• unity of ownership
• unity of possession
• unity of seisin
• unity of spouses
• unity of time
• unity of title
• Uniuscujusque contractus initium spectandum est，et causa.
• Unius omnino testis responsio non audiatur.
• universal
• universal agent
• Universal Copyright Convention/U.C.C.
• Universal Declaration of Human Rights
• Universalia sunt notiora singularibus.
• universal legacy
• universal partnership
• Universal Postal Union/U.P.U.
• universal succession
• universitas
• universitas facti
• universitas juris
• universitas rerum
• Universitas vel corporatio non dicitur aliquid facere nisi id sit collegialiter deliberatum，etiamsi major pars id faciat.
• university
• university courts