substitution account

例句：

1. 1. Thecompany's new accounting software is designed to improve efficiency by substituting manual processes with automated ones.
   该公司的新会计软件旨在通过取代手动流程，提高效率。
2. 2. The bank's new substitue account system will allow customers to deposit and withdraw cash more easily.
   银行的新的替代账户系统将允许客户更容易地存款和取款。
3. 3.In the event of a sudden drop in revenue, the company has established a provision for unexpected expenses, which can be used as a substitute account for unexpected costs.
   在收入突然下降的情况下，公司已经建立了一项用于意外开支的预留金，可以作为意外成本的替代账户。