valuation reserve vs valuation account

valuation reserve and valuation account both are nouns.

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

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

valuation reserve and valuation account: 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 valuation reserve include allowance, allowance account.

valuation reserve (noun)	valuation account (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