How to exclude intersections of different dimensional members

Summary:

How to exclude an intersection of different dimensions within a FIX statement? see example below

Content (required):

Calc Script:

In the FIX Statement is the whole P&L structure (Account) and the whole Group (Entities) via IDescendants selected.

Now I would like to add an EXCLUDE command and specify a couple of accounts and entities which shall not be calculated/copied. However, EXCLUDE removes all intersection where at least one specified member is included. I only want to exclude those intersections where the combination of the specified members appears.

Simplified example:

EXCLUDE (Entity 2 , Account B) -> the row of Entity 2 and column of Account B is ignored.