| Subject | English | Portuguese |
| comp., MS, Braz. | direct method | método direto (A method of deriving the net income provided by operating activities from the components of operating cash receipts and payments, instead of adjusting the net income for items) |
| fin. | direct method | método direto |
| fin. | direct method of allocation of costs | método direto de imputação de custos |
| earth.sc., tech. | direct method of measurement | método de medição direta |