<prompt> Translate the following text to EnglishMAFUNAO YA KUKUZA - Akaunti ya mapato ya kinyume ambayo hutumiwa kuripoti kupunguzwa kwa mapato wakati utambuzi haujatarajiwa yaelekea kidogo kuliko sio.  <response>: REVENUE ADJUSTMENT -A contra revenue account that is used to report reduction in revenue when realization is not probable less likely than not. 