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| 单词 | reserve account |
| 释义 | reserve accountnoun1 : a valuation account that shows the estimated or actual decline in value of an asset and is always subtracted on a balance sheet from the related asset account to show net value a reserve account for depreciation reserve accounts for bad debts reserve account to reduce investments to market value called also allowance account, provision account, valuation account 2 : an account that shows an accrued usually estimated liability reserve account for income taxes 3 : an account that shows profits or surplus segregated or appropriated for a particular purpose reserve account for contingencies reserve account for replacement of fixed assets |
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