uco bank 合眾銀行
ultimate controlling company 最終控股公司
ultimate controlling interest 最終控制權(quán)益
ultimate holding company 最終控股公司
umbrella fund 傘子基金
unabsorbed allowance 剩余免稅額
unabsorbed loss 未吸納虧損
unallocable expenditure 不能分配的開支
unallocated stores suspense account 未編配物料暫記帳
unallowed expenditure 未獲免稅的開支
unappropriated profit 未分配利潤(rùn)
unavoidable commitment 不可避免的承擔(dān)
uncalled capital 未催繳資本；未催繳股本
uncalled share capital 未催繳股本
uncapitalized interest 未化作本金的利息
uncashed dividend 未兌現(xiàn)股息
uncertificated system 無(wú)股票證明書制度
unclaimed deposit 尚未支付存款；未領(lǐng)存款
unclaimed fund 無(wú)人申索的款項(xiàng)
uncommitted balance 未定用途的結(jié)余款項(xiàng)
unconfirmed letter of credit 非保兌信用證
uncovered deficit 不能抵銷的赤字
uncovered option 無(wú)備兌期權(quán)
uncovered position 未平倉(cāng)
uncrossed cheque 未經(jīng)劃線的支票
under margin 保證金不足
under-assessment 評(píng)稅偏低
underestimate 低估
under-expenditure 支出節(jié)余；未達(dá)預(yù)期開支
underlying assets 相關(guān)資產(chǎn)
underlying share 期權(quán)基礎(chǔ)股份
underlying trend of inflation 通貨膨脹基本趨勢(shì)
underspending 未用盡款項(xiàng)
understatement 少報(bào)
understatement of income 少報(bào)入息；少報(bào)收入
understatement of profit 少報(bào)利潤(rùn)
undertaking 承諾；企業(yè)
undervalued currency 定值偏低的貨幣；低估通貨
underwrite 包銷；承保
underwriter 承保人；包銷商
underwriting agreement 包銷協(xié)議
underwriting commission 包銷傭金
underwriting commitment 包銷承擔(dān)
underwriting contract 包銷合約
underwriting facilities 包銷通融
underwriting margin 承保利潤(rùn)
underwriting profit 承保利潤(rùn)
underwriting result 承保業(yè)績(jī)
underwriting year basis 承銷年度基準(zhǔn)
undischarged bankrupt 未獲解除破產(chǎn)的破產(chǎn)人
undischarged commitment 未注銷承擔(dān)額
undistributed money 未分發(fā)款項(xiàng)
undistributed post-acquisition reserve 收購(gòu)后未分配儲(chǔ)備
undistributed profit 未分配利潤(rùn)
undivided profit 未分利潤(rùn)
undue fluctuation 過(guò)度波動(dòng)
undue movement in share prices 股價(jià)不正常的波動(dòng)
undue risk 不合理的風(fēng)險(xiǎn)
unduly burdensome 過(guò)于沉重的負(fù)擔(dān)；不合理的負(fù)擔(dān)
unearned premium 未滿期保費(fèi)
unearned premium portfolio 未滿期保費(fèi)組合
unencumbered 無(wú)產(chǎn)權(quán)負(fù)擔(dān)
unendorsed cheque 未經(jīng)背書的支票
unexpended balance 未支用的結(jié)余款項(xiàng)
unexpired risk 未過(guò)期風(fēng)險(xiǎn)
unfavourable balance 逆差
unfunded liabilities 無(wú)資金準(zhǔn)備的負(fù)債
unified exchange 聯(lián)合交易所〔現(xiàn)稱香港聯(lián)合交易所有限公司〕
unified exchange compensation fund 聯(lián)合交易所賠償基金
uniform debenture 劃一的債權(quán)證
unilateral relief from double taxation 單方面實(shí)施雙重課稅的寬免
unilateral restraint 單方限制
unilateral undertaking 單方承諾
unincorporated body 非法人團(tuán)體
unincorporated business 并未注冊(cè)為法團(tuán)的企業(yè)；非公司企業(yè)
union bank of hong kong ltd. 香港友聯(lián)銀行有限公司
union finance limited 友聯(lián)財(cái)務(wù)有限公司
unissued share 尚未發(fā)行的股份
unit cost basis 以單位成本為基礎(chǔ)
unit holder 單位持有人
unit liabilities 單位負(fù)債
unit trust 單位信托
unit trust fund 單位信托基金
unit trust manager 單位信托經(jīng)理
unit trust scheme 單位信托計(jì)劃
unit value 單位價(jià)格
unit value index 單位價(jià)格指數(shù)
united chinese bank ltd. 中國(guó)聯(lián)合銀行有限公司
united kingdom royal mint 英國(guó)皇家鑄幣局
united nations commission on international trade law 聯(lián)合國(guó)國(guó)際貿(mào)易法委員會(huì)
united nations development programme 聯(lián)合國(guó)開發(fā)計(jì)劃署
united overseas bank ltd. 大華銀行
united states dollar 美元
university grants committee 大學(xué)教育資助委員會(huì)〔教資會(huì)〕
unlawful pawning 非法當(dāng)押
unlimited company 無(wú)限公司
unlimited liability investment 無(wú)限責(zé)任的投資
unliquidated damages 未經(jīng)算定損害賠償
unliquidated debt 未經(jīng)算定債權(quán)
unlisted company 非上市公司
unlisted securities 非上市證券
unnecessary expenses 不必要開支
unpaid capital 未繳資本
unprofitable 無(wú)利可圖
unprofitable contract 無(wú)利可圖的合約
unqualified acceptance 無(wú)規(guī)限承兌
unquantifiable assets 不可用數(shù)量估計(jì)的資產(chǎn)
unquoted assets 非上市資產(chǎn)
unquoted issue 非上市股票
unquoted securities 非上市證券
unquoted share 非上市股票
unrealized profit 未實(shí)現(xiàn)利潤(rùn)
unredeemed goods 未贖回物品
unregistered company 非注冊(cè)公司
unregistered share 未登記股份
unreimbursed charges 未償付費(fèi)用
unsatisfied debt 未完全清付債款
unsecured 無(wú)抵押
unsecured creditor 無(wú)抵押債權(quán)人
unsecured guaranteed bond 無(wú)抵押的保證債券
unsecured liabilities 無(wú)抵押債務(wù)
unsecured loan 無(wú)抵押貸款
unsecured loan stock 無(wú)抵押債權(quán)股額
unsecured obligation 無(wú)抵押的負(fù)債
unsecured paper assets 無(wú)擔(dān)保的票據(jù)資產(chǎn)
unsettled contract 未交收合約
unsettled order report 逾期交收?qǐng)?bào)告
unsettled position 未完成的合約；未成交的買賣；未平倉(cāng)
unsolicited call 主動(dòng)與準(zhǔn)客戶接觸
unspent balance 未用余額
unspent grant 未撥用的補(bǔ)助金
unsystematic risk 非系統(tǒng)性風(fēng)險(xiǎn)
unusual transaction 不尋常的交易
unwanted stamp 不需用的印花
unwritten sale agreement 非書面買賣協(xié)議
up limit 升停板
up reversal 回升
uplift 撤銷；解除
up-market 高檔市場(chǎng)
upset premium 標(biāo)金底價(jià)
upset price 拍賣底價(jià)；最低售價(jià)
upswing 上升；回升
uptrend 升勢(shì)；上揚(yáng)
upturn 回升
upward adjustment 向上調(diào)整
usual rate of net profit 通常純利潤(rùn)率
usufruct 使用收益權(quán)
utilities sectorial index 公用事業(yè)分類指數(shù)
utilities sub-index 公用事業(yè)分類指數(shù)
utility charges 公用事業(yè)設(shè)施收費(fèi)
utility-type undertaking 公用事業(yè)式企業(yè)
valid and subsisting bill 有效及現(xiàn)存的匯票
valid bilateral netting arrangement 有效雙邊凈額結(jié)算協(xié)議
valid branch registration certificate 有效分行登記證
valid business registration certificate 有效商業(yè)登記證
valid discharge 有效責(zé)任解除
valid endorsement 有效背書
valuable consideration 有值代價(jià)
valuation 估值；估價(jià)
valuation balance sheet 估值資產(chǎn)負(fù)債表
valuation date 估值日期
valuation effect 估值效果
valuation list 估價(jià)冊(cè)
valuation of assets 資產(chǎn)估值
valuation report 估值報(bào)告
valuation strain 估值負(fù)擔(dān)
value 價(jià)值
value at cost 成本值
value index 價(jià)值指數(shù)
value index for construction works 建筑工程價(jià)格指數(shù)
value of cash-sweep chances 現(xiàn)金彩票活動(dòng)的中彩機(jī)會(huì)的價(jià)值
value of cash-sweep tickets sold 現(xiàn)金彩票活動(dòng)售出的彩票價(jià)值
value of construction works 建筑工程總值
value of distribution 分派價(jià)值
value of export 出口貨值
value of gross output 總產(chǎn)量的價(jià)值
value of import 進(jìn)口貨值
value of property 財(cái)產(chǎn)的價(jià)值
value of re-export 轉(zhuǎn)口貨值
value of sum assured 承�？铐�(xiàng)值
value of the consideration 代價(jià)所值
value-added product 附加值產(chǎn)品
value-added tax 增值稅
value-at-risk model 風(fēng)險(xiǎn)數(shù)值模式
value-for-money 衡工量值；合乎經(jīng)濟(jì)原則；合乎經(jīng)濟(jì)效益；物有所值
value-for-money audit 衡工量值式審計(jì)；衡工量值式核數(shù)
value-for-money criterion 衡工量值的準(zhǔn)則
value-for-money study 衡工量值式研究
valuer 估價(jià)員；估價(jià)師；估值師
value-weighted index 價(jià)值加權(quán)指數(shù)
variable 變數(shù)；變動(dòng)因素
variable interest investment 浮息投資
variable interest securities 浮息證券
variation 波動(dòng)
variation of contract 更改合約的條款
vendor 賣方；出售人；售賣人
venture capital 創(chuàng)業(yè)資金；風(fēng)險(xiǎn)資本
venture capital fund 創(chuàng)業(yè)資本基金
venture capital market 創(chuàng)業(yè)資金市埸
venture company 創(chuàng)業(yè)公司
very substantial acquisition 非常重大的收購(gòu)事項(xiàng)
vested annuity 既得年金
vested estate 既得產(chǎn)業(yè)權(quán)
vested interest 既得權(quán)益；既得利益
vested liabilities 既有負(fù)債
vested reversionary bonus 既得的復(fù)歸紅利
vesting date 歸屬日期
vesting order 歸屬令
viability 健全性；穩(wěn)健性；財(cái)政上可行性
vienna stock exchange 維也納證券交易所
vietnam finance company limited 越南財(cái)務(wù)有限公司
virement 轉(zhuǎn)帳
visible trade 有形貿(mào)易
visible trade account 有形貿(mào)易帳
visible trade deficit 有形貿(mào)易逆差
visible trade gap 有形貿(mào)易差額
volatility 波動(dòng)不定；股價(jià)波動(dòng)
volume index 物量指數(shù)
volume of business 營(yíng)業(yè)總額
volume of trading 交投量；交易量
volume of transaction 成交額；交易量
voluntarily surrender 自愿交回
voluntary agreement 無(wú)償協(xié)議
voluntary chargeable agreement for sale 可予征收印花稅的無(wú)償買賣協(xié)議
voluntary code 自律守則
voluntary disclosure of tax evasion 自動(dòng)表白逃稅情形
voluntary disposition 無(wú)償產(chǎn)權(quán)處置
voluntary liquidation 自動(dòng)清盤
voluntary settlement 無(wú)償授產(chǎn)安排
voluntary winding-up 自動(dòng)清盤
vote 撥款
vote on account 臨時(shí)撥款
vote on account warrant 臨時(shí)撥款令；臨時(shí)支款授權(quán)書
vote on supplementary warrant 追加備付款項(xiàng)令；追加支款授權(quán)書
voting of fund 撥款
voting share 有表決權(quán)股份
voucher 憑單；支款憑證；付款憑證；付款憑單
wage 工資
waiver 寬免；豁免；放棄
waiver of fees 寬免費(fèi)用
waiver of loan 免除還款
warehouse 倉(cāng)庫(kù)
warrant 認(rèn)股權(quán)證；撥款令；支款授權(quán)書
warrant exercisable 可行使的認(rèn)股權(quán)證
warrant exercised 行使認(rèn)股權(quán)證〔上市方式〕
warrant issue prospectus 認(rèn)股權(quán)證發(fā)行章程
warrant stock 認(rèn)股權(quán)證；認(rèn)購(gòu)股權(quán)證書
warrant to subscribe 認(rèn)購(gòu)權(quán)證
wash sale 虛假銷售；對(duì)銷交易
wayfoong credit limited 　豐授信財(cái)務(wù)有限公司
wayfoong finance ltd. 　豐財(cái)務(wù)有限公司
wayward and erratic movement 反復(fù)及不正常的變動(dòng)
weak 疲弱；偏軟
weak consumer spending 消費(fèi)疲弱
wealth effect 財(cái)富效應(yīng)
weight 權(quán)數(shù)
weighted average 加權(quán)平均數(shù)
weighted average of exchange rate 匯率的加權(quán)平均數(shù)
weighted market capitalization 加權(quán)資本市值；加權(quán)市價(jià)總值
weighted mean salary 加權(quán)平均薪金
weighting system of the consumer price index 消費(fèi)物價(jià)指數(shù)的權(quán)數(shù)模式
well-capitalized 資本雄厚
wellington stock exchange 惠靈頓證券交易所
west germany's commerzbank index 西德商銀指數(shù)
westdeutsche landesbank girozentrale 西德意志州銀行〔西德銀行〕
western european economies of greatest reference to hong kong 與本港經(jīng)濟(jì)最有關(guān)系的西歐國(guó)家
western industrialized economy 西方工業(yè)國(guó)家
westpac banking corporation 西太平洋銀行
whitewashed transaction 清洗交易
wholesale bank 批發(fā)銀行
wholesale banking 批發(fā)銀行業(yè)務(wù)
wholesale tax 批發(fā)稅
wholly-owned subsidiary 全資附屬公司
w.i. carr indosuez capital asia limited 惠嘉融資亞洲有限公司
wider margin of variation 較大幅度的偏差
width of two tax bands 兩個(gè)稅階的幅度
wilful evasion 蓄意逃稅
will 遺囑；意愿
winding-up 清盤；結(jié)束
winding-up order 清盤令
winding-up petition 清盤呈請(qǐng)
winding-up proceeding 清盤程序
windsor declaration 《溫莎聲明》
wing hang bank ltd. 永亨銀行有限公司
wing hang finance company limited 永亨財(cái)務(wù)有限公司
wing lung bank limited 永隆銀行有限公司
wing lung finance limited 永隆財(cái)務(wù)有限公司
winnipeg commodities exchange 溫尼伯商品交易所
winnipeg commodity clearing limited 溫尼伯商品結(jié)算有限公司
with recourse letter of credit 有追索權(quán)信用證
withdrawal of offer 撤回要約
withholding tax 預(yù)扣稅；預(yù)扣稅項(xiàng)
without-profit business 不可分紅業(yè)務(wù)
with-profit business 可分紅業(yè)務(wù)
workforce 工作人口
working balance 周轉(zhuǎn)余額；營(yíng)運(yùn)結(jié)余
working capital 營(yíng)運(yùn)資金；周轉(zhuǎn)資金
working group on corporate governance 公司管治工作小組〔香港聯(lián)合交易所有限公司〕
working group on financial facilities 財(cái)政設(shè)施工作小組
working group on hong kong's economic relationship with china 香港與中國(guó)經(jīng)濟(jì)關(guān)系工作小組
working group on new market development 新市場(chǎng)發(fā)展工作小組〔香港聯(lián)合交易所有限公司〕
working party on financial disclosure 財(cái)務(wù)資料披露工作小組
working party on payment and settlement system 支付及交收系統(tǒng)工作小組
working population 工作人口
works account 工程帳
world bank 世界銀行
world bank group 世界銀行集團(tuán)
world bank/international monetary fund annual meeting 世界銀行/國(guó)際貨幣基金組織年會(huì)
world competitiveness report 19xx development and the world economic forum 《一九xx年世界競(jìng)爭(zhēng)力報(bào)告書》〔由國(guó)際管理發(fā)展研究所與世界經(jīng)濟(jì)論壇出版〕
world economic forum 世界經(jīng)濟(jì)論壇
world gold council 世界黃金協(xié)會(huì)
world trade organization 世界貿(mào)易組織〔世貿(mào)組織〕
worldwide profit 來(lái)自世界各地的利潤(rùn)
wound-up company 清盤公司
write back 撥回；回記
write down 減記
write off 注銷；撇帳
write up 增記
written commitment 書面承擔(dān)
written-down value 折余價(jià)值
written-down value on disposal 變賣時(shí)折余價(jià)值
yamaguchi bank, ltd. 山口銀行
yankee bond 揚(yáng)基債券；美國(guó)本土債券
yasuda trust & banking co. ltd. 安田信托銀行
yasuda trust asia pacific limited 安田信托亞太有限公司
year of assessment 課稅年度；估價(jià)年度
year preceding a year of assessment 課稅年度的上一年
yearly rent 年租
year-on-year growth rate 逐年增長(zhǎng)率
year-to-year percentage increase 逐年增長(zhǎng)的百分率
"yee wui" 義會(huì)
yield 收益；收益率
yield curve 收益率曲線
yield of dividend 股息率；股息收益率
yield to maturity 到期收益率
yien yieh commercial bank ltd. 鹽業(yè)銀行
yien yieh finance company ltd. 鹽業(yè)財(cái)務(wù)有限公司
yuen long industrial estate loan 元朗工業(yè)　貸款
zaibatsu 財(cái)閥〔日語(yǔ)〕；大財(cái)團(tuán)
zero coupon bond 無(wú)息債券
zero growth 零增長(zhǎng)
zero-based budgeting 零基預(yù)算
zonal charge 分區(qū)收費(fèi)
zurich stock exchange 蘇黎世證券交易所