allowance account の意味「引当勘定」

意味	引当勘定評価性引当勘定 an accounting reserve created by a charge against profits to account for changes in asset value

allowance accountのWordNet

意味	a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets 企業の資産価値の変動に備えるために、利益からの控除によって創設される引当金
同義語	allowance valuation account valuation reserve
上位語	reserve account準備口座 reserve fund予備資金