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There are
67
accounting terms that start with
'U'
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Terms
Definitions
UCC
UCC see Uniform Commercial Code.
ULLAGE
ULLAGE is the empty space present when
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UN-CREDITED CHECK
UN-CREDITED CHECK is a check that has
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UN-PRESENTED CHECK
UN-PRESENTED CHECK is a check that was
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UNABSORBED COSTS
UNABSORBED COSTS occurs when the cost structure
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UNALLOCATED COSTS
UNALLOCATED COSTS represents corporate costs not associated
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UNAPPLIED CASH
UNAPPLIED CASH see UNAPPLIED FUNDS.
UNAPPLIED FUNDS
UNAPPLIED FUNDS is available money credited to
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UNAPPROPRIATED PROFITS
UNAPPROPRIATED PROFITS are those profits that have
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UNAUDITED OPINION
UNAUDITED OPINION is a qualified opinion by
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UNBILLED REVENUE
UNBILLED REVENUE is revenue which had been
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UNBUDGETED
UNBUDGETED are items and/or amounts that are
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UNCOLLECTIBLE ACCOUNT EXPENSE
UNCOLLECTIBLE ACCOUNT EXPENSE, also known as a
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UNCONDITIONAL
UNCONDITIONAL means that an agreement is not
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UNCONTROLLABLE EXPENSE
UNCONTROLLABLE EXPENSE is expense that cannot be
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UNDER-APPLIED FACTORY OVERHEAD
UNDER-APPLIED FACTORY OVERHEAD is the amount of
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UNDER-BILLING
UNDER-BILLING is not recovering the full value
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UNDERABSORBED BURDEN
UNDERABSORBED BURDEN is where total employee costs,
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UNDERABSORBED OVERHEAD
UNDERABSORBED OVERHEAD is where total overhead has
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UNDERBUDGETED
UNDERBUDGETED is a line item within a
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UNDERLYING
UNDERLYING is the security, cash commodity, forward,
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UNDERRECORDED
UNDERRECORDED normally refers to an understatement as
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UNDERSTATED
UNDERSTATED is to represent as less than
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UNDERWATER
UNDERWATER, in securities, is securities held in a portfolio
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UNDERWRITER
UNDERWRITER is a. a banker who deals
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UNDERWRITERS DISCOUNT
UNDERWRITERS DISCOUNT is the differential between the
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UNDERWRITERS SPREAD
UNDERWRITERS SPREAD see UNDERWRITERS DISCOUNT.
UNDERWRITING
UNDERWRITING is to protect by insurance or
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UNDISTRIBUTED EARNINGS
UNDISTRIBUTED EARNINGS see RETAINED EARNINGS.
UNEARNED REVENUE / INCOME
UNEARNED REVENUE / INCOME represents money that
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UNEXPIRED
UNEXPIRED means not having come to an
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UNFAVORABLE VARIANCE
UNFAVORABLE VARIANCE is the opposite of favorable
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UNFUNDED COMMITMENT
UNFUNDED COMMITMENT is, as of any date
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UNICAP
UNICAP see UNIFORM CAPITALIZATION RULES.
UNIDENTIFIED CASH RECEIPTS
UNIDENTIFIED CASH RECEIPTS is normally a temporary
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UNIFORM CAPITALIZATION RULES
UNIFORM CAPITALIZATION RULES (UNICAP), in the U.S.,
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UNIFORM COMMERCIAL CODE (UCC)
UNIFORM COMMERCIAL CODE (UCC) is a collection
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UNIT COST
UNIT COST see OBJECT COST.
UNIT-CONTROL SYSTEM
UNIT-CONTROL SYSTEM is an accounting system used
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UNIT-LEVEL ACTIVITY
UNIT-LEVEL ACTIVITY, in Activity Based Costing, is
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UNIT-OF-DELIVERY METHOD
UNIT-OF-DELIVERY METHOD see UNIT-OF-WORK-PERFORMED METHOD.
UNIT-OF-WORK-PERFORMED METHOD
UNIT-OF-WORK-PERFORMED METHOD is where revenue and cost
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UNITIZE
UNITIZE is to separate or classify into
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UNLEVERED BETA
UNLEVERED BETA is the beta reflecting a
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UNLIMITED COMPANY
UNLIMITED COMPANY is where there is no
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UNLIMITED LIABILITY
UNLIMITED LIABILITY is full liability for the
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UNLIQUIDATED
UNLIQUIDATED can mean: not liquidated; not exactly
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UNQUALIFIED OPINION
UNQUALIFIED OPINION is an independent auditors opinion
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UNREALIZED
UNREALIZED is an event having occurred but
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UNREALIZED ACCOUNTS RECEIVABLE
UNREALIZED ACCOUNTS RECEIVABLE, in cash based accounting,
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UNREALIZED INCOME
UNREALIZED INCOME (paper profit) is profit which
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UNREALIZED LOSS
UNREALIZED LOSS is a term that commonly
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UNRESOLVED EQUITY
UNRESOLVED EQUITY is the difference between Total
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UNRESTRICTED ASSETS
UNRESTRICTED ASSETS are assets / resources which
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UNRESTRICTED GRANT
UNRESTRICTED GRANT is a grant made to
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UNSECURED
UNSECURED is obligation backed not by collateral
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UNSYSTEMATIC RISK
UNSYSTEMATIC RISK, in securities, is price fluctuations
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UNUSUAL EXPENSES/(INCOME)
UNUSUAL EXPENSES/(INCOME) is the sum of: Restructuring
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UNUSUAL GAINS AND LOSSES
UNUSUAL GAINS AND LOSSES are material gains
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UP-FRONT PAYMENT
UP-FRONT PAYMENT is anything of value, usually
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UPSTREAM / DOWNSTREAM SALES
UPSTREAM / DOWNSTREAM SALES is normally associated
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USAGE VARIANCE
USAGE VARIANCE is the difference between the
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USE TAX
USE TAX is a tax on the
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USEFUL LIFE
USEFUL LIFE is the expected period of
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USP
USP is Unit Sales Price, Unique Selling
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UST
UST is United States Treasury.
UST BENCHMARK RATE
UST BENCHMARK RATE is the yield to
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There are
67
accounting terms that start with
'U'
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