资本不足    under-capitalized

承购包销    underwrite（securities）

汇率并轨    unification of exchange rates

换汇成本    unit export cost;local currency cost of export earnings

一刀切    universal application;non-discretionary implementation

乱摊派    unjustified (arbitrary) levies

缺乏后劲    unsustainable momentum

生产能力闲置    unutilized capacity

挤占挪用    unwarranted diversion of (financial) resources (from designated uses)

人民币升值压力    upward pressure on the Renminbi (exchange rate)

城市合作银行    urban cooperative banks;municipal united banks

城市信用社    urban credit cooperatives（UCCs）

专款专用    use of funds as ear-marked