U
- Ultimate revenue
- Ultra vires
- Umbrella policy
- Unadjusted basis
- Unadjusted trial balance
- Unamortized bond discount
- Unamortized bond premium
- Unappropriated retained earnings
- Unaudited statement
- Unavoidable cost
- Unbundling
- Uncertainty
- Unclassified balance sheet
- Uncleared check
- Uncollected funds
- Uncollectible account
- Uncollectible accounts expense
- Unconsolidated subsidiary
- Uncontrollable cost
- Undeposited checks
- Under absorption
- Under accrual
- Underapplied overhead
- Underlift position
- Understandability
- Underwriter
- Underwriting
- Undetachable stock warrant
- Undiscounted future cash flows
- Undistributed profits
- Undivided interest
- Unearned income
- Unearned premium revenue
- Unearned revenue
- Unemployment compensation tax
- Unemployment tax payable
- Unencumbered balance
- Unexpired cost
- Unfavorable variance
- Unfunded
- Uniform Commercial Code
- Uniform CPA exam
- Uniform Partnership Act
- Uniformity
- Unilateral netting
- Uninsurable risk
- Unissued stock
- Unit contribution margin
- Unit cost
- Unit level activity
- Unit of measure concept
- Unit of production method
- Unit of revenue method
- Unit price
- Unit product cost
- United Way payable
- Unitization
- Units of production depreciation
- Universal payment identification code
- Unlimited liability
- Unobservable inputs
- Unpaid principal balance
- Unpresented check
- Unprofitable products analysis
- Unqualified opinion
- Unrealized gain
- Unrealized holding gain
- Unrealized holding loss
- Unrealized loss
- Unrecorded revenue
- Unrelated business income tax
- Unrestricted contribution
- Unrestricted net assets
- Unsecured bond
- Unsecured claim
- Unsecured creditor
- Unsecured debt
- Unsecured loan
- Unsystematic risk
- Uptick
- Uptick rule
- Usage variance
- Use tax
- Useful life
- Users of financial information
- Users of financial statements
- Utilities expense
- Utilities payable
