qualifying reserve，valuation account中文什么意思

计价帐户

• qualify:    vt. (-fied;-fying) ...
• reserve:    vt. 1.保留；留下(以备后用、享 ...
• valuation:    n. 估价，评价；估定价格；价值；【 ...
• account:    n. 1.计算；账；账目；账户；计算 ...