| Subject | English | Korean |
| comp., MS | eliminations entry | 소거 항목 (Removal of amounts relating to subsidiary investments and intercompany balances in a consolidation report. Some examples of eliminations entries include: intercompany or subsidiary profit, sales, purchases, receivables, and payables) |
| stat. | Gauss elimination | 가우스 소거법 |
| math. | Gauss elimination | 가우스 소거 (법) |
| comp., MS | intercompany elimination | 회사 간 소거 (The elimination of intercompany transactions during preparation of a consolidated balance sheet or income statement. Such transactions can include, for example, intercompany loans or investments between parent and subsidiary) |