Terms for subject Accounting containing setting set

English	Russian
set off	провести взаимозачёт (To deduct debts from each other. thefreedictionary.com AnnaV)
set up impairment allowance	создать резерв (DSamsonov)
set up on open account	открыть кредит (ptraci)
set up reserves	формировать резервы (Tamerlane)