财会专业词汇U.docx

1、财会专业词汇UUU.KAccounting Standards Board 英国会计准则委员会U.Kcompany law 英国公司法ultimate beneficiary 最终收益人ultimate holding company 最终控股公司ultimate risk 最终风险ultrafiche 超缩微胶片ultra vires 越权umbrella liability 超额损失保险, 总括责任umpire 公断人，仲裁长unadjusted rate of return 未调整收益率unadjusted trial balance 调整前试算表，结帐前试算表unadjusted as

2、set 不受保资产，不承保资产unallotted appropriation 未分配拨款，未划拨拨款unamortized bond discount 未推销债券折价unamortized bond premium 未摊销债券溢价unamortized cost 未摊销成本unamortized expense 未摊销费用unapplied cash 未支配现金，未指定用途现金unappropriated retained earnings 未指定用途留存收益appropriated retained earnings 指定用途留存收益unasserted claim 未确定索赔unaudi

3、ted financial statement 未审核财务报表，未审核会计报表unavoidable cost 不可避免成本unbalanced budget 不平衡预算unbalance economic growth 不平衡经济增长umbunding 利润分流unbunding 非捆束uncalled capital 未缴资本，未缴股本uncertain cash flow 不确定现金流量uncertainty 不确定性uncertainty analysis 不确定性分析UNCITRAL(United Nations Commission on International Trade L

4、aw) 联合国国际贸易法规委员会UNCITRAL Arbitration Rules 联合国国际贸易法规委员会仲裁规则unclaimed dividend 未领股利unclaimed wages 未领工资unclean bill of lading 不洁提货单uncollected funds 未收资金uncollectible accounts 呆帐，坏帐uncollectible note 坏票uncompleted construction 未完成工程uncommitted reserve未指定用途准备金uncompleted transaction 未完成经济业务，未完成会计事项unc

5、omplete records/incomplete records 不完整会计记录unconfirmed letter of credit 不保兑信用证unconscionable contract 不公正合同，不正当合同unconsolidated subsidiary 未合并子公司，未列入合并报表的子公司uncontrollable cost 不可控成本uncontrollable expenditure 不可控支出uncontrollable force 不可抗力uncontrollable profit 不可控利润unconvertible currency 非自由兑换的货币unco

6、nvertible security 非自由兑换证券uncovered goods 未保险货物uncovered position 未补进头寸uncrossed check 非划线支票，普通支票uncustomed goods 未纳关税货物undated securities 无还本期证券undepreciated value 未折旧价值，折余价值underapplied overhead 少分摊间接费用under bond 保税undercapitalization 资本不足underdepreciation 折旧不足under bond保税undercapitalization资本不足un

7、derdepreciation折旧不足underdeveloped country经济不发达国家underinsurance未足额保险underinvoicing开低价发货票underlying company附属公司underlying security附属公司证券underselling低价销售understandability可理解性understate低估，少计understock存货不足undersubscripiton认购额不足undertaking承办，经营；企业，公用事业企业undervaluation计价过低undervaluation duty低估税underwrite证券

8、包销，承揽保险underwrite证券包销商，承保商，保险商underwriting agreement证券包销协议underwriting syndicate证券包销集团undigested securities未被市场吸收的证券undischarged bankrupt未解除债务破产者undisclosed principal未公开委托人undistributable reserve不允许分配的公积金undistributed profit tax未分配利润税undistributed profit 未分配利润undiversifiable risk不可分散风险undivided righ

9、t未划分权益undue influence不正当压力unearned discount未实现贴现息unearned income预收收入，非劳动收入，非劳动所得unearned increment非经营增值unearned revenue预收收入unemployment失业unemployment compensation失业补助金unemployment rate失业率unemployment tax失业保税unencumbered appropriation未使用拨款unencumbered property未支配财产unequal exchange不等价交换unescapable cos

10、t不可避免的成本uneven cash flow不均衡现金流量unexpired cost未耗成本unfair competitopn不公平竞争，不法竞争unfair trade pratice不公平贸易行为unfavorable balance of trade国际贸易逆差unfavorable variance不利差异unfilled order未发货订单unfranked investment income非免税投资收益unfunded pension plan不预提退休金基金办法unified bond统一公债，统一债券unified tax system统一税收制度unified t

11、ransfer tax统一转让税uniform accounting system统一会计制度uniform cash flow相等现金流量uniform commercial code统一商法uniform cost system统一成本制度uniform CFE Examination注册舞弊检查师统一考试uniform CPA examination注册公共会计师统一考试uniform partnership act统一合伙法unilateral contract单边合同unilateral relief单方税额减免unilateral transfer单边转让，单边转帐unincorp

12、orated association非公司社团uninsurable risk不承保风险unissued capital stock未发行股本unitary income tax单一所得税unitary tax单一税unit contribution margin单位贡献毛利，单位贡献毛益unit cost单件成本,单位成本unit depreciation单件折旧united nations联合国united nations commission on international trade law联合国国际贸易法委员会united nations commission on interna

13、tional trade law arbitration rules联合国国际贸易法仲裁规则united nations conference on trade and development联合国贸易和发展会议united nations convention on contracts for the international sale of goods联合国国际商品销售合同公约united nations development program联合国发展计划united nations food and agricultune organization联合国粮食和农业组织united n

14、ations industrial development organization联合国工业发展组织united states court of customs and patent appeals美国关税和专利上诉法院united states customs service美国海关总署united states internal revenue service美国国内税务署unit of account记帐单位unit of currency货币单位unit of measurement计量单位unit price单价unit tax单件税额unit trust单位信托，单位信托投资公司

15、universal accounting information system通用会计信息系统universal copyright convention世界著作权公约universal product code通用商品代码unlevered company非举债经营公司unlimited liability无限责任unlimited liability company无限责任公司unliquidated claims未偿债权unlisted company未上市公司unlisted securities未上市证券Unlisted securities Market未上市证券交易市场unpai

16、d balance 未付差额，未付余额unpaid dividend未付股利unpaid expense未付费用unpaid up capital未缴股本unplanned investment非计划投资unpostponable cost不可延缓成本unproductive labor非生产人工unproductive labor cost非生产人工成本unqualified endorsement无条件背书unqualified opinion不附保留意见unquoted company非挂牌公司unquoted securities非挂牌证券unrealized appreciation

17、未实现升值unrealized holding gain or loss未实现资产置存损益unrealized revenue未实现收入unrecovered cost未弥补成本，未回收成本unregistered bond不记名债券unrestricted assets非限定用途资产unrestricted fund非限定用途基金unseasoned tock不稳定的股票unsecured accounts无担保帐项unsecured creditor无担保信用证unsecured loan无担保贷款unsecured promissory note无担保期票unsubscribed cap

18、ital stock未认购股本unsystematic risk非系统风险untied loan不附条件贷款unusual transaction特殊性经济业务unvalued policy不定值保险单updating更新upkeep维修，维修费upset price开拍价格，拍卖底价upvaluation升值urgent issues task force应急会计准则工作组usage 耗用usage variance耗用差异usance习惯支付期限usance bill定期汇票usance letter of credit定期信用证，远期汇票US congressional budget o

19、ffice美国国会预算局useful life使用年限usefulness有用性user charge使用费user cost用户成本user-friendly用户简单易学，用户便于操作user-hostile用户复杂难学，用户难于操作user group报表使用者集团user needs 报表使用者需要user terminal 用户终端机US Cost Accounting Standard Board 美国成本会计准则委员会US Financial Accounting Standard Board 美国财务会计准则委员会US GAAP(Generally Accepted Accoun

20、ting Principle) 美国公认会计原则GAAP(Generally Accepted Accounting Principle) 公认会计原则US government securities 美国政府证券US internal revenue service 美国国内税务署US Office of management and budget 美国行政管理和预算局US securities and exchange commission 美国证券交易管理委员会US stock exchange 美国股票交易所usufruct 使用权,用益权, 行使用益权usurer 高利贷者usury 高利贷usury law 高利贷法utility 效用，公用事业，实用程序，例行程序utility fund 公用事业基金utility theory of value 效用价值理论utilization rate 利用率utilization variance 利用差异