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English to Spanish Dictionary of Accounting Terms

U

Ultra vires activities

Unadjusted rate of return

Unappropriated retained earnings

Unaudited figures

Unaudited statement

Unavoidable costs

Uncashed checks

Uncertain price outlook

Uncollectable accounts

Uncollected funds

Unconsolidated financial statements

Unconsolidated subsidiary

Undercapitalization

Underperforming loans

Undervalued

Undisclosed reserves

Undistributed profits

Unearned income

Unearned interest

Unearned revenue

Unencumbered

Unexpired cost

Unexpired term

Unfavorable variance

Unfunded

Uniform Commercial Code (UCC)

Uniformity

Unincorporated

Union

Union fees

Union rate

Unissued stock

Unit cost

Unit price

Unlimited liability

Unliquidated

Unlisted company

Unlisted security

Unpaid dividend

Unqualified opinion

Unrealized loss/gain

Unsecured bond

Unsecured creditor

Unsecured debt

Unsecured liabilities

Unsecured loan

Unsecured loans

Upper limit

Upset price

Usage variance

Use of funds

Useful life

Utilized capacity