Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Unit cost
Unit of account
Unit-of-production method
Uniting of interests
Unitisation
Units and goods available
Units of activity
Units-of-activity method
Universal life contract
Unproved reserves
Unqualified opinion
Useful life
Valuation
Value at risk
Value in use
Value in use concept
Variable contract
Variable costs
Variable production overheads
Variable sampling
Variance
Venturer
Verification
Vested employee benefit
Voucher
Wages payable
Walk-through test
Warrant
Warranty expense
Wasting natural resources
Weighted average cost
Weighted average cost method
Weighted average number of ordinary shares outstanding during the period
Whole-life contracts
Work in progress
Working capital
Working papers
Workovers
Write-down on an item by item basis
Write-off
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