un conference on trade and developmentun industrial development organizationunabsorbed costsunaffiliated partiesunamortised premium or discountunamortized premium or discountunasserted claimsunaudited financial statementsunbiasedunbiased estimatoruncertain eventsuncertaintiesuncertaintyuncertainty principleunclaimed wagesunclassified income statementuncollectibleunconditional performance bond guaranteeunconfirmed l cunconsolidated investmentsundepreciable assetsundepreciated book balanceunder applied factory overheadunder applied overheadunderabsorbed overheadundercapitalizationunderstandabilityunderstateunderstatementunderwriterunderwritingunderwriting contractunearned incomeunearned interestunearned revenueunemploymentunexpected transfer of wealthunfavorable varianceunfavourable varianceunforeseeable eventsunfunded benefitsunidentifiable intangible assetsuniform costinguniformityunincorporated businessesunitunit costunit costingunit costsunit of mesure assumption