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°¨°¡»ó°¢½ÃÀκÎÁ·¾×(ÊõʤßÁÊ¿ãÀìãÝÕðëäþ; under-depreciation)
°³º°»ó°¢(ËÁܬßÁÊ¿; unit depreciation)
°ú¼¼´ÜÀ§(ΤáªÓ¤êÈ; unit of assessment)
³»ºÎ¹Ì½ÇÇö¼ÕÀÍ(ҮݻڱãùúÞáßìÌ; unrealized gain or loss on intercompany transactions)
³»¿ë¿¬¼ö(Ò±éÄÒ´Þü; useful life)
¹«¸éÇãÁÖ·ùÁ¦Á¶¹ü(ÙíØóúÉñÐ×¾ð²ðãÛó; unlicensed liquor production criminal)
¹«º¸ÁõÀÜÁ¸°¡Ä¡(ÙíÜÁñûíÑðíʤö·; unguaranteed residual value)
¹«Á¦Çѳ³¼¼Àǹ«ÀÚ(Ùíð¤ùÚÒ¡áªëùÙâíº; unrestricted tax obligor)
¹«Á¶°Ç¸é¼¼(ÙíðÉËìØóáª; unconditional tax exemption)
¹Ì±³ºÎÁֽĹè´ç±Ý(Ú±ÎßÜõñ»ãÒÛÕÓ×ÑÑ; unissued stock dividend)