allowance account vs valuation reserve

allowance account and valuation reserve both are nouns.

Word	Noun	Adjective	Verb	Adverb
allowance account	Yes	No	No	No
valuation reserve	Yes	No	No	No

As nouns, allowance account and valuation reserve are synonyms defined as:

allowance account and valuation reserve: a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

Other synonyms of allowance account include allowance, valuation account.

allowance account (noun)	valuation reserve (noun)
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets	a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets