财务英语英汉对照表 (U)
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- U．K．Accounting Standards Board英国会计准则委员会
- U.K．company 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总括责任
- umprie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 asset不受保资产，不承保资产
- unalloted 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
- unasserted claim未确定索赔
- unaudited 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
- 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 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
- uncomplete 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
- unconvertible 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
- underdepreciation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 right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 cost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 transfer 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
- unincorporated 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联合国国际贸易法规委员会
- united nations commission on international 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 nations 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
- 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
- unpaid 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 capital 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 office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美国公认会计原则
- 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
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