UCO Bank 合众银行ultimate controlling company 最终控股公司ultimate controlling interest 最终控制权益ultimate holding company 最终控股公司umbrella fund 伞子基金unabsorbed allowance 剩余免税额unabsorbed loss 未吸纳亏损unallocable expenditure 不能分配的开支Unallocated Stores Suspense Account 未编配物料暂记帐unallowed expenditure 未获免税的开支unappropriated profit 未分配利润unavoidable commitment 不可避免的承担uncalled capital 未催缴资本；未催缴股本uncalled share capital 未催缴股本uncapitalized interest 未化作本金的利息uncashed dividend 未兑现股息uncertificated system 无股票证明书制度unclaimed deposit 尚未支付存款；未领存款unclaimed fund 无人申索的款项uncommitted balance 未定用途的结余款项unconfirmed letter of credit 非保兑信用证uncovered deficit 不能抵销的赤字uncovered option 无备兑期权uncovered position 未平仓uncrossed cheque 未经划线的支票under margin 保证金不足under-assessment [taxation] 评税偏低underestimate 低估under-expenditure 支出节余；未达预期开支underlying assets 相关资产underlying share 期权基础股份underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项understatement 少报understatement of income 少报入息；少报收入understatement of profit 少报利润undertaking 承诺；企业undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保underwriter 承保人；包销商underwriting agreement 包销协议underwriting commission 包销佣金underwriting commitment 包销承担underwriting contract 包销合约underwriting facilities 包销通融underwriting margin 承保利润underwriting profit 承保利润underwriting result 承保业绩underwriting year basis 承销年度基准undischarged bankrupt 未获解除破产的破产人undischarged commitment 未注销承担额undistributed money 未分发款项undistributed post-acquisition reserve 收购后未分配储备undistributed profit 未分配利润undivided profit 未分利润undue fluctuation 过度波动undue movement in share prices 股价不正常的波动undue risk 不合理的风险unduly burdensome 过于沉重的负担；不合理的负担unearned premium 未满期保费unearned premium portfolio 未满期保费组合unencumbered 无产权负担unendorsed cheque 未经背书的支票unexpended balance 未支用的结余款项unexpired risk 未过期风险unfavourable balance 逆差unfunded liabilities 无资金准备的负债Unified Exchange [presently known as Stock Exchange of Hong Kong Limited] 联合交易所〔现称香港联合交易所有限公司〕Unified Exchange Compensation Fund 联合交易所赔偿基金uniform debenture 划一的债权证unilateral relief from double taxation 单方面实施双重课税的宽免unilateral restraint 单方限制unilateral undertaking 单方承诺unincorporated body 非法人团体unincorporated business 并未注册为法团的企业；非公司企业Union Bank of Hong Kong Ltd. 香港友联银行有限公司Union Finance Limited 友联财务有限公司unissued share 尚未发行的股份unit cost basis 以单位成本为基础unit holder 单位持有人unit liabilities 单位负债unit trust 单位信托unit trust fund 单位信托基金unit trust manager 单位信托经理unit trust scheme 单位信托计划unit value 单位价格unit value index 单位价格指数United Chinese Bank Ltd. 中国联合银行有限公司United Kingdom Royal Mint 英国皇家铸币局United Nations Commission on International Trade Law [UNCITRAL] 联合国国际贸易法委员会United Nations Development Programme [UNDP] 联合国开发计划署United Overseas Bank Ltd. 大华银行United States Dollar [USD] 美元University Grants Committee [UGC] 大学教育资助委员会〔教资会〕unlawful pawning 非法当押unlimited company 无限公司unlimited liability investment 无限责任的投资unliquidated damages 未经算定损害赔偿unliquidated debt 未经算定债权unlisted company 非上市公司unlisted securities 非上市证券unnecessary expenses 不必要开支unpaid capital 未缴资本unprofitable 无利可图unprofitable contract 无利可图的合约unqualified acceptance 无规限承兑unquantifiable assets 不可用数量估计的资产unquoted assets 非上市资产unquoted issue 非上市股票unquoted securities 非上市证券unquoted share 非上市股票unrealized profit 未实现利润unredeemed goods 未赎回物品unregistered company 非注册公司unregistered share 未登记股份unreimbursed charges 未偿付费用unsatisfied debt 未完全清付债款unsecured 无抵押unsecured creditor 无抵押债权人unsecured guaranteed bond 无抵押的保证债券unsecured liabilities 无抵押债务unsecured loan 无抵押贷款unsecured loan stock 无抵押债权股额unsecured obligation 无抵押的负债unsecured paper assets 无担保的票据资产unsettled contract 未交收合约unsettled order report 逾期交收报告unsettled position 未完成的合约；未成交的买卖；未平仓unsolicited call 主动与准客户接触unspent balance 未用余额unspent grant 未拨用的补助金unsystematic risk 非系统性风险unusual transaction 不寻常的交易unwanted stamp 不需用的印花unwritten sale agreement 非书面买卖协议up limit 升停板up reversal 回升uplift 撤销；解除up-market 高档市场upset premium 标金底价upset price 拍卖底价；最低售价upswing 上升；回升uptrend 升势；上扬upturn 回升upward adjustment 向上调整usual rate of net profit 通常纯利润率usufruct 使用收益权utilities sectorial index 公用事业分类指数utilities sub-index 公用事业分类指数utility charges 公用事业设施收费utility-type undertaking 公用事业式企业。