U_会计词典_温州集讯信息技术有限公司

1、U_

2、UC

UCC

UCO Bank　

3、UG

UGC　

4、UL

ultimate

ultimate controlling company　

ultimate controlling interest　

ultimate holding company

ultimate liability　

ultimate purchaser　

5、UM

6、UN

unabsorbed allowance

unabsorbed loss

unacceptable price

unacceptable terms

unadjusted rate of return

unadjusted trial balance

unadmitted asset

unallocable expenditure　

unallowed expenditure

unamortized

unamortized bond discount　

unamortized bond premium

unamortized expense　

unappropriated　

unappropriated profit

unappropriated retained earnings

unappropriated surplus

unaudited financial statement

unavoidable commitment　

unavoidable costs

unavoidable risk

unbalanced

unbiased predictor

unbundling

uncalled capital

uncalled share capital　

uncapitalized interest

uncashed dividend

uncertain

uncertainty

UNCITRAL

unclaimed deposit

uncollectible account

uncollectible accounts receivable

uncollectible debt

uncommitted balance

uncommitted facility　

uncomplete records

uncompleted transaction

unconditional　

unconfirmed

unconfirmed letter of credit

unconsolidated subsidiary

uncontrollable costs

unconvertible currency　

unconvertible security

uncovered call　

uncovered option

uncovered position

uncrossed check　

undated

undated security

under capitalization

under insurance

under or over-absorbed overhead

under reporting

underabsorbed overhead　

under-assessment（taxation）

undercapitalization

under-depreciation

underdeveloped area

under-expenditure

underinvestment problem

underlying asset

underlying security

underlying share　

underlying trend of inflation

underperform　

underspending　

understatement of income

understatement of profit

under-subscription

undertaking

undervalued

undervalued currency　

underweight

underwrite

underwriting　

underwriting agreement　

underwriting commission

underwriting commitment　

underwriting company　

underwriting contract

underwriting facilities

underwriting fee

underwriting group

underwriting margin

underwriting profit

underwriting result　

underwriting spread

underwriting year basis

undischarged bankrupt

undischarged bankrupt debt

undischarged commitment

undistributable reserves

undistributed money

undistributed post-acquisition reserve　

undistributed profit　

undiversifiable risk

undivided profit

UNDP

undue fluctuation　

undue movement in share prices　

undue risk

unduly burdensome

unearned income

unearned premium　

unearned premium portfolio

unearned revenue

unemployed insurance

unemployment compensation

unemployment pension　

unemployment rate　

unemployment reserve　

unemployment tax

unencumbered　

unencumbered appropriation

unendorsed cheque

unexpended balance

unexpired risk　

unfair　

unfair competition　

unfair transaction　

unfavorable variance　

unfavourable balance

unfunded

unfunded liabilities　

unified　

Unified Exchange（presently known as Stock Exchange of Hong Kong Limited）

unified foreign exchange rate

unified income tax　

unified industry and commerce tax

unified purchase and sale

unified tax system　

uniform

uniform accounting

uniform accounting system

uniform commercial code[UCC]

uniform costing

uniform CPA examination　

uniform debenture

uniform industrial and commercial tax

uniform invoice　

unilateral relief from double taxation

unilateral restraint　

unilateral transfers　

unilateral undertaking

unincorporated association

unincorporated body　

unincorporated business

union

unique risk

unissued

unissued capital stock

unissued mortgage bonds

unissued share capital

unit

unit contribution margin　

unit cost basis

unit cost method of depreciation　

unit labor cost

unit price

unit profit

unit standard operating profit

unit standard production cost

unit standard selling price

unit trust fund　

Unit Trust Scheme

unit value index

United Commercial Bank

United Nations Commission on International Trade Law[UNCITRAL]

United Nations Development Programme[UNDP]

United Overseas Bank Ltd.

Unit-of-measure Assumption

units of general purchasing power

units of measurement

units-of-production method[UOP]　

University Grants Committee[UGC]

unlawful　

unlawful pawning　

unlawful possession　

unleveraged beta　

unlimited

unlimited company　

unlimited liability

unlimited liability company　

unlimited liability investment　

unliquidated damages

unliquidated debt

unlisted　

unlisted assets

unlisted bond　

unlisted company

unquoted assets

unquoted securities

unrealized gain

unrealized holding gains or losses

unrealized loss

unrealized loss on reduction of short-term investments to market

unrealized profit　

unreasonable economic structure

unrecognized finance fees

unrecorded deposit

unrecorded liability

unrecorded revenue

unredeemed goods　

unregistered company　

unregistered share

unreimbursed charges　

unrelated acquisition　

unrestricted assets　

unsatisfied debt　

unseasoned issue

unseasoned security　

unsecured

unsecured creditor

unsecured creditors’committee

unsecured guaranteed bond

unsecured liabilities

unsecured loan stock

unsecured obligation

unsecured paper assets

unsettled contract

unsettled G/L on current assets

unsettled G/L on fixed assets

unsettled order report　

unsettled position　

unsolicited call　

unspent balance

unspent grant　

unsterilized intervention

unsystematic risk

unusual transaction

unwanted stamp　

unwritten sale agreement

7、UO

UOP　

8、UP

up limit

up reversal

update　

update and revaluate information gathered previously

uplift

up-market

upset premium标金底价

upset price

upstairs market

upstream sale　

upswing

uptick　

uptrend　

upturn

upward adjustment　

9、UR

urban　

urban credit cooperation　

urban credit cooperatives

urban planning　

urban population　

urbanization　

urgent　

10、US

usage variance　

usance　

user charge

user terminal　

using the work of an expert　

usual rate of net profit　

usufruct　

usurer　

11、UT

UT

utilities expense

utilities sectorial index

utility

utility charges　

utility company　

utility function

utility stock　

utility-type undertaking　

utilization

utilization factor

utilization rate