agency
US /ˈedʒənsi/
UK /'eɪdʒənsɪ/
- Noun (Countable/Uncountable)
- Business that provides some service for others
B1TOEICMoreapproval
US /əˈpruvəl/
UK /əˈpru:vl/
- Uncountable Noun
- Agreement that person/thing is acceptable
- Positive opinion of something or someone
A2TOEICMoreas soon as
US /æz sun æz/
UK /æz su:n æz/
- Phrase
- In a short time after (something happens)
- Without any delay; immediately
- Conjunction
- At the moment that, or immediately after.
A1Moreas well as
US /æz wɛl æz/
UK /æz wel æz/
- Adverb
- Also; in addition to
- Preposition
- In addition to; and also.
A1Morecash in
US /kæʃ ɪn/
UK /kæʃ in/
- Phrasal Verb
- To sell asset to get money back
- To sell something to get cash
A2Morechase
US /tʃes/
UK /tʃeɪs/
- Noun (Countable/Uncountable)
- Act of going after someone to catch them
- Something that one pursues or tries to obtain.
- Transitive Verb
- To go after with the intention of catching
- To try very hard to get something that you want
A2Morecredit
US /ˈkrɛdɪt/
UK /'kredɪt/
- Noun (Countable/Uncountable)
- System to buy something and pay for it later
- Points earned instead of money
- Transitive Verb
- To add a certain amount of money to a total
- To recognize someone's achievements or help
A2Moredebit
US /ˈdɛbɪt/
UK /ˈdebɪt/
- Noun (Countable/Uncountable)
- Amount of money taken out of an account
- An accounting entry that increases asset or expense accounts, and decreases liability, owner's equity, or revenue accounts.
- Transitive Verb
- To record a debit entry in an account.
C1Moredebt
US /dɛt/
UK /det/
- Noun (Countable/Uncountable)
- Sum of money owed to someone that is not yet paid
- A moral or social obligation.
A2TOEICMoredecrease
US /dɪˈkris/
UK /dɪˈkri:s/
- Verb (Transitive/Intransitive)
- To reduce the size, amount or number of something
- Uncountable Noun
- Amount by which something has been reduced
B1TOEICMoredeposit
US /dɪˈpɑzɪt/
UK /dɪ'pɒzɪt/
- Noun (Countable/Uncountable)
- Concentration of mineral left by a river
- Part payment so that an item will be kept for you
- Transitive Verb
- (Of rivers) to leave a layer of minerals, etc.
- To lay down of layers, e.g. of soil, over time
A2TOEICMorediagram
US /ˈdaɪəˌɡræm/
UK /'daɪəɡræm/
- Noun
- A drawing intended to explain how something works
- Transitive Verb
- To show or explain something by drawing a picture
B1Moredirect
US /dɪˈrɛkt, daɪ-/
UK /də'rekt/
- Transitive Verb
- To tell someone in a very clear way to do something
- To show the way by conducting or leading
- Adverb
- Coming straight from something
A2TOEICMoredocument
US /ˈdɑkjəmənt/
UK /'dɒkjʊmənt/
- Noun (Countable/Uncountable)
- Official (printed) record that gives information
- Transitive Verb
- To support an opinion with recorded evidence
A2TOEICMoredocumentation
US /ˌdɑkjəmɛnˈteʃən/
UK /ˌdɒkjumenˈteɪʃn/
- Uncountable Noun
- Official papers that give information
B1TOEICMoreenvelope
US /ˈenvəloʊp/
UK /ˈenvələʊp/
- Countable Noun
- Paper cover you put around a letter to mail it
- A container for data in computing.
B1Moreexpense
US /ɪkˈspɛns/
UK /ɪk'spens/
- Noun (Countable/Uncountable)
- Money you have to pay to do part of your job
- Paying money for something (big)
- Uncountable Noun
- When resources e.g. time is used to do something
- Expenditure of resources; spending
B1TOEICMorefigure out
US /ˈfɪɡjɚ aʊt/
UK /ˈfiɡə aut/
- Phrasal Verb
- To understand the behavior of someone
- To think through logically to find a solution
- Verb (Transitive/Intransitive)
- To understand or find an answer to something.
- To find a solution to a problem or understand something.
A1Morefor example
US
UK
- Phrase
- As an illustration or instance.
for the rest
US /fɔr ði rɛst/
UK /fɔ: ðə rest/
- Phrase
- Concerning the remaining people or things.
- During the remaining part of a period of time.
A1Moreformally
US /ˈfɔrml:ɪ/
UK /'fɔ:məlɪ/
- Adverb
- In a formal manner; officially
- In your best clothes, e.g. for a prom
B1Morefrequency
US /ˈfrikwənsi/
UK /'fri:kwənsɪ/
- Uncountable Noun
- Number of repetitions of (radio or sound) wave
- How often something happens
B1TOEICMoreget into it
US
UK
- Phrasal Verb
- To become interested in something and enjoy it.
- To start a career or profession.
- Intransitive Verb
- To become interested in something.
A1Morego back to
US /ɡo bæk tu/
UK /ɡəu bæk tu:/
- Phrasal Verb
- To return to a starting point
A1Morego straight
US /ɡo stret/
UK /ɡəu streit/
- Intransitive Verb
- To continue in the same direction without turning.
- To start living an honest and law-abiding life.
A1Moregoing on
US /ˈɡoɪŋ ɑn/
UK /ˈgəʊɪŋ ɔn/
- Phrasal Verb
- To continue doing something
- To happen (usually negative)
A1Moregot to
US /ɡɑt tu/
UK /gɔt tu:/
- Verb (Transitive/Intransitive)
- To arrive at some place
- To have the opportunity or permission to do something
- Phrasal Verb
- To appeal to the emotions of; move
- To finally begin to start something after a delay
A1Moregrant
US /ɡrænt/
UK /ɡrɑ:nt/
- Transitive Verb
- To admit an opinion is true but not fully agreeing
- To give or let someone do what they want
- Uncountable Noun
- Money given for education or research
A2TOEICMorehave to
US /hæv tu/
UK /ˈhæv tə/
- Auxiliary Verb
- Must do
A1Moreidentify
US /aɪˈdɛntəˌfaɪ/
UK /aɪ'dentɪfaɪ/
- Transitive Verb
- To indicate who or what someone or something is
- To say exactly what something is
B1TOEICMorein part
US /ɪn pɑrt/
UK /in pɑ:t/
- Adverb
- To some extent; partially.
A1Morein practice
US /ɪn ˈpræktɪs/
UK /in ˈpræktis/
- Phrase
- In reality or actual use; as opposed to in theory.
A1Morein red
US /ɪn rɛd/
UK /in red/
- Phrase
- Marked or written using the colour red.
- Adjective
- Operating at a financial loss; in debt.
in terms of
US
UK
- Phrase
- With regard to; concerning a particular aspect.
A1Morein the future
US /ɪn ði ˈfjutʃɚ/
UK /in ðə ˈfju:tʃə/
- Phrase
- At a later time; in times to come.
A1Morein with
US /ɪn wɪð/
UK /in wið/
- Phrase
- Fashionable or popular at the moment.
- Having influence or favor with someone.
- Phrasal Verb
- To introduce or bring something new into a system or organization.
A1Moreinternal
US /ɪnˈtɚnəl/
UK /inˈtə:nəl/
- Adjective
- Being or happening in the body
- Being, happening in a country, state, organization
B1TOEICMoreinventory
US /ˈɪnvəntɔ:ri/
UK /ˈɪnvəntri/
- Noun (Countable/Uncountable)
- List of items stored at a place
- A complete list of items such as property, goods in stock, or the contents of a building.
- Transitive Verb
- To list the things stored at a place
B2TOEICMoreissue
US /ˈɪʃu/
UK /'ɪʃu:/
- Transitive Verb
- To make something available to be used or sold
- To deliver a statement, etc. in an official manner
- Noun (Countable/Uncountable)
- Important topic discussed, debated or argued over
- Single edition of a magazine
A2TOEICMorejournal
US /ˈdʒɚnəl/
UK /ˈdʒə:nl/
- Noun (Countable/Uncountable)
- A diary; record of what you do every day
- Magazine of academic papers
B1TOEICMorelogo
US /ˈloˌɡo/
UK /'ləʊɡəʊ/
- Noun
- Name, symbol or picture which represents a company
B2TOEICMorelook at
US /lʊk æt/
UK /luk æt/
- Phrasal Verb
- To use your eyes to focus on something
- To focus your eyes on something carefully
A1Morenotification
US /ˌnoʊtɪfɪˈkeɪʃn/
UK /ˌnəʊtɪfɪˈkeɪʃn/
- Uncountable Noun
- Act of giving formal or official information
B2Moreof course
US /ʌv kɔː(r)s/
UK /ɔv kɔː(r)s/
- Adverb
- Sure ; Certainly
- Phrase
- For sure; certainly
A2Moreon a regular basis
US //ɑn ə ˈrɛgjələr ˈbeɪsəs//
UK
- Phrase
- Happening frequently or at regular intervals.
B1Moreon credit
US /ɑn ˈkrɛdɪt/
UK /ɒn ˈkredɪt/
- Preposition
- Purchasing something now but paying for it later.
A2Moreon the phone
US
UK
- Phrase
- Talking on the telephone.
- Adjective
- Using a phone, especially a mobile phone.
A1Moreoverdue
US /ˌoʊvərˈdu:/
UK /ˌəʊvəˈdju:/
- Adjective
- Past the date you should do something
B2Morepop
US /pɑp/
UK /pɒp/
- Verb (Transitive/Intransitive)
- To cause something to open or burst suddenly
- To go to or in a place for a brief period of time
- Noun (Countable/Uncountable)
- Sweet soda drink
- A short, sharp, explosive sound.
B2Morepop up
US /pɑp ʌp/
UK /pɔp ʌp/
- Intransitive Verb
- To appear suddenly.
- Phrasal Verb
- To appear suddenly and unexpectedly.
- To appear on a computer screen.
A1Moreprocess
US /ˈprɑsˌɛs, ˈproˌsɛs/
UK /prə'ses/
- Transitive Verb
- To organize and use data in a computer
- To deal with official forms in the way required
- Noun (Countable/Uncountable)
- Dealing with official forms in the way required
- Set of changes that occur slowly and naturally
A2TOEICMoreprovision
US /prəˈvɪʒən/
UK /prəˈvɪʒn/
- Noun
- Clause in a legal document
- A supply of food and other things that are needed.
B1TOEICMorerather than
US
UK
- Adverb
- More exactly; more correctly
- Preferably; instead
- Preposition
- Instead of
A1Morereconciliation
US /ˌrɛkənˌsɪliˈeʃən/
UK /ˌrekənsɪliˈeɪʃn/
- Uncountable Noun
- Getting two figures/accounts to match financially
B2Moreregister
US /ˈrɛdʒɪstɚ/
UK /'redʒɪstə(r)/
- Transitive Verb
- To record your name on an official list; sign up
- To show an amount on a measurement device
- Noun
- Till; machine used add up things you buy
- Range of notes of a person's (singing) voice
A2Moreregular
US /ˈrɛɡjəlɚ/
UK /ˈregjələ(r)/
- Adjective
- Having an equal amount of space or time in between
- Occurring or being done frequently
- Noun (Countable/Uncountable)
- Customers who frequently visit a place
- Soldier who has a permanent job in the army
A2TOEICMorerepayment
US /rɪˈpeɪmənt/
UK /rɪˈpeɪmənt/
- Uncountable Noun
- Payment of a debt or obligation
B1Moresell on
US
UK
- Phrasal Verb
- To resell something, often at a higher price.
- To promote or persuade someone to buy something.
A2Moreslip
US /slɪp/
UK /slɪp/
- Noun (Countable/Uncountable)
- Act of beginning to fall from losing balance
- A field position in cricket
- Verb (Transitive/Intransitive)
- To begin to fall as a result of losing balance
- To escape or become free from something
B1TOEICMorespecific
US /spɪˈsɪfɪk/
UK /spəˈsɪfɪk/
- Adjective
- Precise; particular; just about that thing
- Concerning one particular thing or kind of thing
A2Morestatement
US / ˈstetmənt/
UK /ˈsteɪtmənt/
- Noun (Countable/Uncountable)
- Record of activity in a bank account over time
- Act or process of saying something formally
A2TOEICMorestraight
US /stret/
UK /streɪt/
- Adjective
- Not having curves, bends, or angles
- Not gay; heterosexual
- Adverb
- in a line; immediately; honestly and directly
- In a straight line; directly.
A2TOEICMorethink about
US /θɪŋk əˈbaʊt/
UK /θiŋk əˈbaut/
- Phrasal Verb
- To consider something carefully.
- To remember or call to mind.
A1Morethink back
US /θɪŋk bæk/
UK /θiŋk bæk/
- Phrasal Verb
- To recapture the past
A1Morethumbs up
US
UK
- Noun
- A gesture of approval or agreement, indicated by holding a fist with the thumb extended upwards.
- A positive rating or vote on social media or online platforms.
- Noun (plural)
- Multiple gestures of approval or agreement made by extending the thumbs upward.
A1Moreturnover
US /ˈtɜ:rnoʊvə(r)/
UK /ˈtɜ:nəʊvə(r)/
- Noun (Countable/Uncountable)
- the rate at which employees leave a company and are replaced by new people
- the amount of business that a company does in a period of time
B1TOEICMoreused to
US /juzd tu/
UK /ˈju:st tə/
- Adjective
- Did regularly before, but don't do now
- Auxiliary Verb
- Have done before, but do not do now
A1More
Vocabulary
- of course: Sure ; Certainly
- look at: To use your eyes to focus on something
- think about: To consider something carefully.
- on credit: Purchasing something now but paying for it later.
- have to: Must do
- in part: To some extent; partially.
- going on: To continue doing something
- figure out: To understand the behavior of someone
- pop up: To appear suddenly.
- as well as: Also; in addition to
- get into it: To become interested in something and enjoy it.
- in terms of
- think back: To recapture the past
- used to: Did regularly before, but don't do now
- for example: As an illustration or instance.
- for the rest: Concerning the remaining people or things.
- go straight: To continue in the same direction without turning.
- on a regular basis: Happening frequently or at regular intervals.
- on the phone: Talking on the telephone.
- in the future: At a later time; in times to come.
- as soon as: In a short time after (something happens)
- in practice: In reality or actual use; as opposed to in theory.
- rather than: More exactly; more correctly
- in red: Marked or written using the colour red.
- go back to: To return to a starting point
- in with: Fashionable or popular at the moment.
- got to: To arrive at some place
- cash in: To sell asset to get money back
- sell on: To resell something, often at a higher price.
- thumbs up: A gesture of approval or agreement, indicated by holding a fist with the thumb extended upwards.
- specific: Precise; particular; just about that thing
- sort: To organize things by putting them into groups
- process: To organize and use data in a computer
- figure: To appear in a game, play or event
- straight: Not having curves, bends, or angles
- common: Area in a city or town that is open to everyone
- identify: To indicate who or what someone or something is
- slip: Act of beginning to fall from losing balance
- debt: Sum of money owed to someone that is not yet paid
- statement: Record of activity in a bank account over time
- regular: Having an equal amount of space or time in between
- issue: To make something available to be used or sold
- series: Set of stories or articles on a particular subject
- direct: To tell someone in a very clear way to do something
- journal: A diary; record of what you do every day
- register: To record your name on an official list; sign up
- chase: Act of going after someone to catch them
- account: An advantage
- grant: To admit an opinion is true but not fully agreeing
- create: To make, cause, or bring into existence
- click: To work well with someone or something
- agency: Business that provides some service for others
- internal: Being or happening in the body
- approval: Agreement that person/thing is acceptable
- pop: To cause something to open or burst suddenly
- receive: To get something someone has given or sent to you
- credit: System to buy something and pay for it later
- company: Good feeling from being with someone else
- deposit: Concentration of mineral left by a river
- frequency: Number of repetitions of (radio or sound) wave
- document: Official (printed) record that gives information
- lot: What happens to a person in life from chance; fate
- inventory: List of items stored at a place
- reconciliation: Getting two figures/accounts to match financially
- important: Having power or authority
- decrease: To reduce the size, amount or number of something
- control: A device designed to operate a machine
- steal: A bargain; something bought very cheaply
- expense: Money you have to pay to do part of your job
- notification: Act of giving formal or official information
- person: Man, woman or child
- part: Division of a book
- envelope: Paper cover you put around a letter to mail it
- overdue: Past the date you should do something
- diagram: A drawing intended to explain how something works
- provision: Clause in a legal document
- debit: Amount of money taken out of an account
- turnover: the rate at which employees leave a company and are replaced by new people
- formally: In a formal manner; officially
- documentation: Official papers that give information
- logo: Name, symbol or picture which represents a company
- repayment: Payment of a debt or obligation
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01:03
She took a brave step forward, leaving behind her comfort zone to chase her dreams.
Vocabulary
- brave
adj. Having courage
- comfort zone
phr. A familiar situation where one feels safe
Explanation
a brave step is a noun phrase, where brave is an adjective modifying the noun step, meaning "a courageous step".
forward is an adverb modifying step, meaning "ahead".
The whole phrase serves as the object, answering the "what" of took (verb) — she took a brave step forward.
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brave
US/brev/
UK/breɪv/
adj.Brave
v.t.To bravely face
A2 Elementary
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80
Auditing Accounts Receivable - Part 1 - Processes and controls
0
Yuiko posted on 2026/09/04Ever wondered about the nitty-gritty of auditing accounts receivable? This video breaks down the essential processes and controls involved, from granting credit to managing payments and overdue debts. You'll pick up key terms like 'granting credit,' 'payment terms,' and 'aged debtors schedule' that are super useful for understanding business finance!
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