The transfer of energy from nutrients to atp is accomplished most directly by the process of

Cellular respiration

Explanation:

The process by which the energy is transferred from nutrients to ATP is accomplished by the process of cellular respiration.

It can be defined as the process by which the nutrients are converted into ATP which provides energy for the metabolic processes of the body.

The energy is converted in this form which is actually the form of energy that the cells of the body use.