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    US /tɪp/

    UK /tɪp/

    • Transitive Verb
    • To pour or move something from a place, container
    • To give extra money for good service
    • Noun
    • End point of e.g. a pencil or finger
    • Extra money given for good service
    layer

    US /ˈleɚ/

    UK /ˈleiə/

    • Noun (Countable/Uncountable)
    • One of several sheets of a material or object
    • A covering of something spread over a surface.
    • Transitive Verb
    • To put things one on top of another
    B1TOEIC
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    hand

    US /hænd/

    UK /hænd/

    • Countable Noun
    • Cards given to a player in a card game
    • Piece of a clock that points to the time
    • Transitive Verb
    • To give something to someone personally
    firm

    US /fɚm/

    UK /fɜ:m/

    • Countable Noun
    • Company that sells goods or services
    • Adjective
    • Fairly hard or solid, not soft
    • Unchanging and strong
    A2TOEIC
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