英语词汇“reserve account”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

单词	reserve account
释义	reserve account noun Etymology: reserve (III) 1. : 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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