@boomerang,
I am by no means an expert on epistemology, however, here is my input:
Math reasoning refers to one's aptitude for building mathematical frameworks (e.g. determining the independent and dependent variables given a word problem) and patterns (e.g. "compounded continuously" would require the formula A=p(e)^rt). Math calculation is using the patterns and frameworks to find an answer.
Arguably, the two have an ouroborous relationship; math calculation is required to support math reasoning, however, there cannot be accurate calculations without accurate math reasoning.