| Subject | English | Korean |
| comp., MS | contra-account | 차감 계정 (An account used to reduce an asset or a liability to its current value) |
| comp., MS | contra account | 차감 계정 (An account used to reduce an asset or a liability to its current value) |
| comp., MS | contra asset | 차감 자산 (An account that is used to reduce the gross cost of an asset to then arrive at the net cost) |
| comp., MS | contra liability | 부채 상쇄 (An account that is used to reduce a liability to arrive at its carrying value) |