| Subject | English | Polish |
| anal.chem. | indirect method | metoda pośrednia |
| account. | indirect method of reporting cash flows from operating activities | pośrednia metoda sporządzania rachunku przepływów pieniężnych z działalności operacyjnej |
| comp., MS | indirect reconciliation method | uzgadnianie pośrednie (A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions) |