any reduction in excess of the reserve must be treated as a cost and allowed for through the income

题目

any reduction in excess of the reserve must be treated as a cost and allowed for through the income statement .后半句里的through不知道怎么翻译…………

答案

any reduction in excess of the reserve must be treated as a cost and allowed for through the income statement .求解释啊!后半句里的through不知道怎么翻译…………为了弄清楚先搞清楚几个关键单词和短语意思...