Final answer:
The term for an account that opposes the revenue account is a contra revenue account, which includes sales returns, allowances, and discounts to adjust the reported revenue on the income statement.
Step-by-step explanation:
The term for an account that goes against the revenue account is called a contra revenue account. Contra revenue accounts are used to record transactions that are the opposite of a normal revenue, reducing the total revenue reported on the income statement. Examples of contra revenue accounts include sales returns and allowances, and sales discounts. These accounts are used to accurately report the net revenue that a company receives after accounting for any returns, allowances, or discounts provided to customers.