| 单词 | Annuity |
| 释义 | 年金 Generally, an annual payment made to a person for life or for a fixed number of years. Taxation and revenue - 1. An investment, generally by way of a single outlay of money or other property which means a fixed annual sum over a fixed number of years. 2. An investment where, in return for a capital sum, a party is obliged to pay the periodic amounts over a number of periods. 3. A benefit provided by a life assurance company or a registered organisation, where the benefit meets certain standards set by statute in relation to regularity of payments, residual capital value, and communication. See also Deferred annuity; Fixed term annuity; Pension. 一般而言，終生或在一定期間內每年支付某人的款項。 稅項及稅務 - 1.通常以一筆款項或其他財產的形式作出的一項投資，在固定年期內每年收回固定數額的款項。 2.一項投資，在若干期間內某一方有義務支付定期款項，以資本款項作為回報。 3.人壽保險公司或註冊機構提供的利益，當該利益符合法規就付款的定期性、剩餘本金額及通知定下若干標準。另見 Deferred annuity; Fixed term annuity; Pension。n. |
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