Vocabulary

  • look at: To use your eyes to focus on something
  • of course: Sure ; Certainly
  • have to: Must do
  • in terms of
  • based on: To use something as the foundation or starting point for something else.
  • look for: To try to find a thing or person that is lost
  • think about: To consider something carefully.
  • on a regular basis: Happening frequently or at regular intervals.
  • depending on: To rely on for support (financial or emotional)
  • sign off: To end communications, e.g. by radio
  • off of: From a position on something; down from.
  • rather than: More exactly; more correctly
  • for example: As an illustration or instance.
  • of use: Having practical value; useful or helpful.
  • as well as: Also; in addition to
  • get into it: To become interested in something and enjoy it.
  • happen on: To find or discover by accident.
  • at the same time: Simultaneously; at the identical moment.
  • same time: Occurring simultaneously or at the same point in time.
  • over to: Used to hand over to someone else to speak
  • go back to: To return to a starting point
  • as one: Acting or moving together at the same time.
  • instead of: When one thing is replaced by another
  • do in: To make completely tired out and exhausted
  • evidence of: Facts, objects, or signs that make you believe that something is true.
  • write out: To write something in full instead of using abbreviations or symbols.
  • on to: Toward something; forward
  • move on: To decide to change or go to a different place
  • with just: Using only; with no more than.
  • at risk: In danger; likely to be harmed
  • breaks down: To forcibly break, destroy or make collapse
  • over time: Gradually; as time passes.
  • got to: To arrive at some place
  • in line with: In agreement with; conforming to.
  • in future: At a time yet to come; from now onwards.
  • on sale: Available at a reduced price
  • to rights: Done correctly or properly, especially fixing problems.
  • change over: To switch from one thing to another.
  • rely on: To depend on someone or something
  • in accordance with: In agreement with; following
  • thumbs up: A gesture of approval or agreement, indicated by holding a fist with the thumb extended upwards.
  • dig into: To start eating food enthusiastically.
  • 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
  • recognize: To accept the truth or reality of something
  • evidence: Factual proof that helps to establish the truth
  • potentially: That could happen or become reality
  • typically: In a normal or usual way
  • common: Area in a city or town that is open to everyone
  • general: Widespread, normal or usual
  • amount: Quantity of something
  • current: Electricity flowing through wires
  • property: Particular quality that someone or something has
  • method: (Organized and planned) way of doing something
  • bit: Device put in a horse's mouth to control it
  • existence: State of being present, alive or real
  • exist: To be present, alive or real
  • authority: The power to give orders to people
  • regular: Having an equal amount of space or time in between
  • similar: Nearly the same; alike
  • accumulate: To gather or acquire so that you have more of it
  • journal: A diary; record of what you do every day
  • acquisition: Process of acquiring; thing that is acquired
  • purchase: To buy something; to get by paying money for it
  • register: To record your name on an official list; sign up
  • account: An advantage
  • asset: Thing that has value to you
  • insurance: Protection against loss/injury/death you pay for
  • record: Highest or most extreme level achieved
  • accuracy: Being exactly right; correctness
  • internal: Being or happening in the body
  • gain: To increase in something, such as weight
  • trace: To make an outline to determine a shape
  • receive: To get something someone has given or sent to you
  • depend: Be controlled or determined by (someone/something)
  • important: Having power or authority
  • control: A device designed to operate a machine
  • system: Set of organized, planned ideas that work together
  • piece: A counter in a board game
  • expense: Money you have to pay to do part of your job
  • lease: Contract renting land, buildings, etc. to another
  • disposal: Act of giving or throwing something away
  • dispose: To get rid of by throwing away
  • entity: Something that exists by itself and is real
  • chart: Drawing showing information in a clear way
  • calculate: To find an answer using mathematics
  • datum: Item of factual information
  • segregation: Forced separation of people by race, color etc.
  • allocation: Sharing out of work/resources for some purpose
  • depreciation: Decrease in price/value; loss of value over time
  • assertion: Statement made as if it were fact
  • recalculate: To re-do the math to correct errors
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  • not found vocabularyNo vocabulary matches your filters
    • accumulate

      US /əˈkjumjəˌlet/

      UK /əˈkju:mjəleɪt/

      • Verb (Transitive/Intransitive)
      • To gather or acquire so that you have more of it
      C2
      More
    • accuracy

      US /ˈækjərəsi/

      UK /ˈækjərəsi/

      • Uncountable Noun
      • Being exactly right; correctness
      • The degree to which something is close to the true value.
      A2TOEIC
      More
    • acquisition

      US /ˌækwɪˈzɪʃən/

      UK /ˌækwɪˈzɪʃn/

      • Noun (Countable/Uncountable)
      • Process of acquiring; thing that is acquired
      • A company or asset bought by another company.
      B1TOEIC
      More
    • allocation

      US /ˌæləˈkeɪʃn/

      UK /ˌæləˈkeɪʃn/

      • Uncountable Noun
      • Sharing out of work/resources for some purpose
      B1
      More
    • as one

      US

      UK

      • Adverb
      • Acting or moving together at the same time.
      • In complete agreement or unity.
      • Phrase
      • With a single voice or opinion; unanimously.
      • In perfect harmony or unison.
      A1
      More
    • as well as

      US /æz wɛl æz/

      UK /æz wel æz/

      • Adverb
      • Also; in addition to
      • Preposition
      • In addition to; and also.
      A1
      More
    • assertion

      US /əˈsɜːrʃn/

      UK /əˈsɜːʃn/

      • Noun
      • Statement made as if it were fact
      B2
      More
    • asset

      US /ˈæsˌɛt/

      UK /'æset/

      • Noun (Countable/Uncountable)
      • Thing that has value to you
      A2TOEIC
      More
    • at risk

      US

      UK

      • Phrase
      • In danger; likely to be harmed
      More
    • at the same time

      US

      UK

      • Phrase
      • Simultaneously; at the identical moment.
      • Nevertheless; however; used to introduce a contrasting or qualifying statement.
      A1
      More
    • authority

      US /əˈθɔrɪti, əˈθɑr-, ɔˈθɔr-, ɔˈθɑr-/

      UK /ɔ:ˈθɒrəti/

      • Noun (Countable/Uncountable)
      • The power to give orders to people
      • Person who is an expert on a particular topic
      A2TOEIC
      More
    • based on

      US

      UK

      • Phrasal Verb
      • To use something as the foundation or starting point for something else.
      • Preposition
      • Using something as the main idea or foundation.
      • Relying on something as evidence or justification.
      A1
      More
    • breaks down

      US

      UK

      • Phrasal Verb
      • To forcibly break, destroy or make collapse
      • (Machine) to stop working or become weaker
      A1
      More
    • calculate

      US /ˈkælkjəˌlet/

      UK /'kælkjʊleɪt/

      • Transitive Verb
      • To find an answer using mathematics
      • To make an educated guess about something
      B2
      More
    • change over

      US

      UK

      • Phrasal Verb
      • To switch from one thing to another.
      A2
      More
    • chart

      US /tʃɑ:rt/

      UK /tʃɑ:t/

      • Noun (Countable/Uncountable)
      • Drawing showing information in a clear way
      • Map of the sea or stars
      • Transitive Verb
      • To make a plan for future action
      • To make a map of
      B1
      More
    • current

      US /ˈkɚrənt, ˈkʌr-/

      UK /'kʌrənt/

      • Uncountable Noun
      • Electricity flowing through wires
      • Movement of water in a river, or air in the sky
      • Adjective
      • Happening or being in the present time
      • In general use or accepted by most people.
      A2
      More
    • datum

      US /ˈdetəm, ˈdætəm, ˈdɑtəm/

      UK /ˈdeɪtəm/

      • Noun
      • Item of factual information
      B1
      More
    • depend

      US /dɪˈpend/

      UK /dɪˈpend/

      • Verb (Transitive/Intransitive)
      • Be controlled or determined by (someone/something)
      • To rely on someone or something for support, help, or existence.
      B1TOEIC
      More
    • depending on

      US

      UK

      • Phrasal Verb
      • To rely on for support (financial or emotional)
      • Influenced or determined by.
      • Preposition
      • Subject to; contingent on
      • Relying on someone or something for support or assistance.
      A2
      More
    • depreciation

      US

      UK

      • Uncountable Noun
      • Decrease in price/value; loss of value over time
      B2
      More
    • dig into

      US

      UK

      • Phrasal Verb
      • To start eating food enthusiastically.
      • To investigate or research something thoroughly.
      B1
      More
    • disposal

      US /dɪˈspozəl/

      UK /dɪˈspəʊzl/

      • Uncountable Noun
      • Act of giving or throwing something away
      B1TOEIC
      More
    • dispose

      US /dɪˈspoz/

      UK /dɪ'spəʊz/

      • Transitive Verb
      • To get rid of by throwing away
      B1TOEIC
      More
    • do in

      US

      UK

      • Phrasal Verb
      • To make completely tired out and exhausted
      • To destroy or cause damage to someone
      A1
      More
    • entity

      US /ˈɛntɪti/

      UK /'entətɪ/

      • Noun (Countable/Uncountable)
      • Something that exists by itself and is real
      • A thing with distinct and independent existence.
      B1
      More
    • evidence of

      US

      UK

      • Phrase
      • Facts, objects, or signs that make you believe that something is true.
      • Something that shows that something else exists or is true.
      A1
      More
    • existence

      US /ɪɡˈzɪstəns/

      UK /ɪɡ'zɪstəns/

      • Uncountable Noun
      • State of being present, alive or real
      • A way of living; the manner in which someone lives.
      A2TOEIC
      More
    • expense

      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
      B1TOEIC
      More
    • for example

      US

      UK

      • Phrase
      • As an illustration or instance.
      More
    • gain

      US /ɡen/

      UK /ɡeɪn/

      • Verb (Transitive/Intransitive)
      • To increase in something, such as weight
      • To get something wanted, needed or valued
      • Noun (Countable/Uncountable)
      • An increase in something, such as weight
      A2TOEIC
      More
    • get 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.
      A1
      More
    • go back to

      US /ɡo bæk tu/

      UK /ɡəu bæk tu:/

      • Phrasal Verb
      • To return to a starting point
      A1
      More
    • got 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
      A1
      More
    • happen on

      US /ˈhæpən ɑn/

      UK /ˈhæpən ɒn/

      • other
      • To find or discover by accident.
      B2
      More
    • have to

      US /hæv tu/

      UK /ˈhæv tə/

      • Auxiliary Verb
      • Must do
      A1
      More
    • in accordance with

      US /ɪn əˈkɔrdns wɪð/

      UK /in əˈkɔ:dəns wið/

      • Phrase
      • In agreement with; following
      More
    • in future

      US /ɪn ˈfjutʃɚ/

      UK /ɪn ˈfju:tʃə/

      • Preposition
      • At a time yet to come; from now onwards.
      A2
      More
    • in line with

      US /ɪn laɪn wɪð/

      UK /in lain wið/

      • Phrase
      • In agreement with; conforming to.
      • In the same direction or alignment as.
      • Preposition
      • In agreement or conformity with.
      A2
      More
    • in terms of

      US

      UK

      • Phrase
      • With regard to; concerning a particular aspect.
      A1
      More
    • instead of

      US /ɪnˈstɛd ʌv/

      UK /inˈsted ɔv/

      • Preposition
      • When one thing is replaced by another
      • Adverb
      • As a substitute or alternative.
      A1
      More
    • insurance

      US /ɪnˈʃʊrəns/

      UK /ɪnˈʃʊərəns/

      • Uncountable Noun
      • Protection against loss/injury/death you pay for
      A2TOEIC
      More
    • internal

      US /ɪnˈtɚnəl/

      UK /inˈtə:nəl/

      • Adjective
      • Being or happening in the body
      • Being, happening in a country, state, organization
      B1TOEIC
      More
    • journal

      US /ˈdʒɚnəl/

      UK /ˈdʒə:nl/

      • Noun (Countable/Uncountable)
      • A diary; record of what you do every day
      • Magazine of academic papers
      B1TOEIC
      More
    • lease

      US /lis/

      UK /li:s/

      • Noun
      • Contract renting land, buildings, etc. to another
      • The period of time for which a lease is granted.
      • Transitive Verb
      • To rent; pay money to use something, e.g. car
      B1TOEIC
      More
    • look at

      US /lʊk æt/

      UK /luk æt/

      • Phrasal Verb
      • To use your eyes to focus on something
      • To focus your eyes on something carefully
      A1
      More
    • look for

      US /lʊk fɔr/

      UK /luk fɔ:/

      • Phrasal Verb
      • To try to find a thing or person that is lost
      • To expect or anticipate something.
      A1
      More
    • method

      US /ˈmɛθəd/

      UK /'meθəd/

      • Noun (Countable/Uncountable)
      • (Organized and planned) way of doing something
      • Orderliness of thought, arrangement, or behavior.
      A2TOEIC
      More
    • move on

      US /muv ɑn/

      UK /mu:v ɔn/

      • Phrasal Verb
      • To decide to change or go to a different place
      • To start talking about something different.
      A1
      More
    • of course

      US /ʌv kɔː(r)s/

      UK /ɔv kɔː(r)s/

      • Adverb
      • Sure ; Certainly
      • Phrase
      • For sure; certainly
      A2
      More
    • of use

      US /ʌv jus/

      UK /əv ju:s/

      • other
      • Having practical value; useful or helpful.
      B1
      More
    • off of

      US /ɔf ʌv/

      UK /ɔf ɔv/

      • Preposition
      • From a position on something; down from.
      A1
      More
    • on a regular basis

      US //ɑn ə ˈrɛgjələr ˈbeɪsəs//

      UK

      • Phrase
      • Happening frequently or at regular intervals.
      B1
      More
    • on sale

      US /ɑn sel/

      UK /ɔn seil/

      • Adjective
      • Available at a reduced price
      • Available to be bought
      A2
      More
    • on to

      US /ɑn tu/

      UK /ɔn tu:/

      • Preposition
      • Toward something; forward
      • Aware of someone's activities.
      • Adjective
      • Aware of someone's deception or illegal activities.
      A1
      More
    • over time

      US /ˈovɚ taɪm/

      UK /ˈəuvə taim/

      • Phrase
      • Gradually; as time passes.
      • During a long period.
      • Adverb
      • Gradually; as time passes.
      B1
      More
    • over to

      US

      UK

      • Preposition
      • Used to hand over to someone else to speak
      • The responsibility is now yours
      More
    • potentially

      US /pəˈtɛnʃəlɪ/

      UK /pə'tenʃəlɪ/

      • Adverb
      • That could happen or become reality
      B1
      More
    • process

      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
      A2TOEIC
      More
    • property

      US /ˈprɑpəti/

      UK /'prɒpətɪ/

      • Noun (Countable/Uncountable)
      • Particular quality that someone or something has
      • Buildings or piece of land owned by someone
      A2TOEIC
      More
    • purchase

      US

      UK

      • Transitive Verb
      • To buy something; to get by paying money for it
      • Noun (Countable/Uncountable)
      • Something that you bought
      • Strong hold on something; grip
      A2TOEIC
      More
    • rather than

      US

      UK

      • Adverb
      • More exactly; more correctly
      • Preferably; instead
      • Preposition
      • Instead of
      A1
      More
    • recalculate

      US

      UK

      • Transitive Verb
      • To re-do the math to correct errors
      B2
      More
    • recognize

      US /ˈrek.əɡ.naɪz/

      UK /ˈrek.əɡ.naɪz/

      • Transitive Verb
      • To accept the truth or reality of something
      • To consider something as important or special
      A2TOEIC
      More
    • register

      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
      A2
      More
    • regular

      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
      A2TOEIC
      More
    • rely on

      US /rɪˈlaɪ ɑn/

      UK /riˈlai ɔn/

      • Phrasal Verb
      • To depend on someone or something
      A2
      More
    • same time

      US

      UK

      • Phrase
      • Occurring simultaneously or at the same point in time.
      • At the identical time as before; recurring at a fixed hour.
      • Noun
      • An equal duration or period.
      A1
      More
    • segregation

      US /ˌsɛɡrɪˈɡeʃən/

      UK /ˌsegrɪˈgeɪʃn/

      • Uncountable Noun
      • Forced separation of people by race, color etc.
      • Act separating one part of a thing from another
      B2
      More
    • sign off

      US /saɪn ɔf/

      UK /sain ɔf/

      • Phrasal Verb
      • To end communications, e.g. by radio
      A1
      More
    • specific

      US /spɪˈsɪfɪk/

      UK /spəˈsɪfɪk/

      • Adjective
      • Precise; particular; just about that thing
      • Concerning one particular thing or kind of thing
      A2
      More
    • think about

      US /θɪŋk əˈbaʊt/

      UK /θiŋk əˈbaut/

      • Phrasal Verb
      • To consider something carefully.
      • To remember or call to mind.
      A1
      More
    • thumbs 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.
      A1
      More
    • to rights

      US /tu raɪts/

      UK /tu raɪts/

      • other
      • Done correctly or properly, especially fixing problems.
      C1
      More
    • trace

      US /tres/

      UK /treɪs/

      • Transitive Verb
      • To make an outline to determine a shape
      • To find someone or something that has disappeared
      • Uncountable Noun
      • Very small quantity of something
      • A mark or other sign of the former presence or passage of something.
      B1
      More
    • typically

      US /ˈtɪpɪklɪ/

      UK /ˈtɪpɪkli/

      • Adverb
      • In a normal or usual way
      B1
      More
    • with just

      US

      UK

      • Phrase
      • Using only; with no more than.
      • Barely; by a narrow margin.
      A2
      More
    • write out

      US /raɪt aʊt/

      UK /rait aut/

      • Phrasal Verb
      • To write something in full instead of using abbreviations or symbols.
      • To copy something by writing it.
      A1
      More
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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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    A2AU
    #depreciation#approval#asset#sample#fixed#auditing

    Auditing Property Plant and Equipment

    0
    Yuiko posted on 2026/09/14
    Ever wondered about the nitty-gritty of auditing property, plant, and equipment (PPE)? This video breaks down the essential processes, from acquisition requests and approvals to internal controls and substantive testing, giving you a clear look at how it's done. You'll pick up key vocabulary and gain a solid understanding of this crucial accounting area!

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