| Subject | English | Danish |
| comp., MS | direct method | direkte metode (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 | den direkte metode |
| fin. | direct method of allocation of costs | skattenedslag for handikappede |
| earth.sc., tech. | direct method of measurement | direkte målemetode |