/ˈkwɒlɪfaɪd əˈkaʊnts/ – Phrase
Definition: Tài khoản được chứng nhận.
A more throughout explanation: 1. a set of accounts that has been commented on by the auditors because they do not believe that the picture of the company’s activities presented is true, complete and fair
2. investments that are not taxed until dividends and payments are made
Example: 1. The accounts were qualified because the information provided by the company was too limited in scope.
2. Under federal tax rules, you can deposit pre-tax earnings into qualified accounts.