access
US /ˈæksɛs/
UK /'ækses/
- Noun (Countable/Uncountable)
- Way to enter a place, e.g. a station or stadium
- The opportunity or right to use something or to see someone.
- Transitive Verb
- To be able to use or have permission to use
A2TOEICMoreaccount for
US /əˈkaʊnt fɔr/
UK /əˈkaunt fɔ:/
- Phrasal Verb
- To explain the cause or reason for something
- To form a particular amount or part of something.
- Verb (Transitive/Intransitive)
- To supply a reason or explanation for something.
- To form a particular amount or proportion of something.
A1Moreallocation
US /ˌæləˈkeɪʃn/
UK /ˌæləˈkeɪʃn/
- Uncountable Noun
- Sharing out of work/resources for some purpose
B1Moreas well as
US /æz wɛl æz/
UK /æz wel æz/
- Adverb
- Also; in addition to
- Preposition
- In addition to; and also.
A1Moreassume
US /əˈsum/
UK /ə'sju:m/
- Transitive Verb
- To act in a false manner to mislead others
- To believe, based on the evidence; suppose
A2TOEICMoreat the same time
US
UK
- Phrase
- Simultaneously; at the identical moment.
- Nevertheless; however; used to introduce a contrasting or qualifying statement.
A1Morecash in
US /kæʃ ɪn/
UK /kæʃ in/
- Phrasal Verb
- To sell asset to get money back
- To sell something to get cash
A2Morecome back
US /kʌm bæk/
UK /kʌm bæk/
- Phrasal Verb
- To reply to someone, often forcefully
- To be remembered
A1Morecome from
US /kʌm frʌm/
UK /kʌm frɔm/
- Phrasal Verb
- To have as your native country or city
A1Morecomponent
US /kəmˈponənt/
UK /kəmˈpəʊnənt/
- Noun (Countable/Uncountable)
- One of the parts that something is made up of
- A constituent part; ingredient.
- Adjective
- Being a part of something
A2Moreconfirmation
US /ˌkɑ:nfərˈmeɪʃn/
UK /ˌkɒnfəˈmeɪʃn/
- Noun (Countable/Uncountable)
- Approval or check of something
- Statement something is real, true or accurate
B1Morecurrent
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.
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.
C1Moredig in
US /dɪɡ ɪn/
UK /diɡ in/
- Phrasal Verb
- To start eating eagerly and enthusiastically.
- To establish a defensive position; to entrench oneself.
B1Moreentity
US /ˈɛntɪti/
UK /'entətɪ/
- Noun (Countable/Uncountable)
- Something that exists by itself and is real
- A thing with distinct and independent existence.
B1Moreexistence
US /ɪɡˈzɪstəns/
UK /ɪɡ'zɪstəns/
- Uncountable Noun
- State of being present, alive or real
- A way of living; the manner in which someone lives.
A2TOEICMoreexpense
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
B1TOEICMorefill out
US /fɪl aʊt/
UK /fil aut/
- Phrasal Verb
- To become fatter
- To complete a form by adding information needed
A1Morefinancial
US /faɪˈnænʃ(ə)l/
UK /faɪˈnænʃl/
- Adjective
- Involving money
- Relating to investments.
- Countable Noun
- A person who provides advice on financial matters.
A2TOEICMorefirm
US /fɚm/
UK /fɜ:m/
- Countable Noun
- Company that sells goods or services
- Adjective
- Fairly hard or solid, not soft
- Unchanging and strong
A2TOEICMorefor example
US
UK
- Phrase
- As an illustration or instance.
fraud
US /frɔd/
UK /frɔ:d/
- Noun (Countable/Uncountable)
- Use of dishonest ways to take something valuable
- Person who pretends to be what he or she is not
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.
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
A1Morehang on
US /hæŋ ɑn/
UK /hæŋ ɔn/
- Phrasal Verb
- To wait for the person you phoned to answer
- To persevere or persist, especially in a difficult situation.
A2Morehave 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 terms of
US
UK
- Phrase
- With regard to; concerning a particular aspect.
A1Morein the past
US
UK
- Phrase
- During a former period of time; previously.
A1Morein the world
US /ɪn ði wɜrld/
UK /in ðə wɜː(r)ld/
- Phrase
- Used to emphasize a question expressing surprise, confusion, disbelief
- Used to indicate the extent or degree of something, often in a superlative sense
A1Moreinternal
US /ɪnˈtɚnəl/
UK /inˈtə:nəl/
- Adjective
- Being or happening in the body
- Being, happening in a country, state, organization
B1TOEICMorelook at
US /lʊk æt/
UK /luk æt/
- Phrasal Verb
- To use your eyes to focus on something
- To focus your eyes on something carefully
A1Morelook to
US
UK
- Phrasal Verb
- Be looking to. be planning to (do something)
- To expect someone to do something for you; rely on
A1Moremuch about
US /mʌtʃ əˈbaʊt/
UK /mʌtʃ əˈbaut/
- Phrase
- A lot of information or knowledge concerning something.
- To a great extent or degree regarding something; caring.
A1Morenegative
US /ˈnɛɡətɪv/
UK /'neɡətɪv/
- Noun
- The opposite to a positive electrical charge
- In grammar, containing words such as 'no' or 'not'
- Adjective
- Being harmful, unwanted or unhelpful
- In mathematics, being less than zero
A2Moreof course
US /ʌv kɔː(r)s/
UK /ɔv kɔː(r)s/
- Adverb
- Sure ; Certainly
- Phrase
- For sure; certainly
A2Moreoff the rails
US /ɔf ðə reɪlz/
UK /ɒf ðə reɪlz/
- other
- Out of control; behaving unpredictably.
B2Moreoffshore
US /ˈɔfˈʃɔr, -ˈʃor, ˈɑf-/
UK /ˌɒfˈʃɔ:(r)/
- Adjective
- (Of tax avoidance schemes) not in your country
- (Of winds) coming from the land
- Noun
- A financial entity (company, bank account, investment, etc.) located outside one's country of residence, typically for tax or regulatory advantages.
B2Moreon the other side of
US /ɑn ði ˈʌðɚ ˈsaɪd ʌv/
UK /ɒn ði ˈʌðə ˈsaɪd ɒv/
- Preposition
- Located across something from a given point.
A2Moreonline
US /ˌɑ:nˈlaɪn/
UK /ˌɒnˈlaɪn/
- Adjective
- Connected to the internet
- Adverb
- Via the internet.
B1Moreout there
US /aʊt ðɛr/
UK /aut ðɛə/
- Adverb
- In or to a place that is far away
- Existing in the universe
- Adjective
- Unconventional; strange; avant-garde
- Existing or available.
A1Morepayable
US /ˈpeəbəl/
UK /ˈpeɪəbl/
- Adjective
- Due to be paid; must be paid
B1TOEICMorepotentially
US /pəˈtɛnʃəlɪ/
UK /pə'tenʃəlɪ/
- Adverb
- That could happen or become reality
B1Moreprocedure
US /prəˈsidʒɚ/
UK /prəˈsi:dʒə(r)/
- Noun
- A medical operation
- Usual or standard steps taken to do something
B1TOEICMoreprocess
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
A2TOEICMorerather than
US
UK
- Adverb
- More exactly; more correctly
- Preferably; instead
- Preposition
- Instead of
A1Morereceivable
US
UK
- Adjective
- Business awaiting payment
B1Morereconciliation
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
A2Morerelate
US /rɪˈlet/
UK /rɪ'leɪt/
- Transitive Verb
- To demonstrate a logical relationship between
- To understand or sympathize with, e.g. a problem
A2TOEICMorerely on
US /rɪˈlaɪ ɑn/
UK /riˈlai ɔn/
- Phrasal Verb
- To depend on someone or something
A2Moreresult in
US /rɪˈzʌlt ɪn/
UK /riˈzʌlt in/
- Phrasal Verb
- To cause or produce as a consequence.
revenue
US /ˈrevənju/
UK /'revənju:/
- Noun (Countable/Uncountable)
- Money that is made by or paid to a business
- Money a government collects from its people
A2TOEICMoresame 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.
A1Moresegregation
US /ˌsɛɡrɪˈɡeʃən/
UK /ˌsegrɪˈgeɪʃn/
- Uncountable Noun
- Forced separation of people by race, color etc.
- Act separating one part of a thing from another
B2Moresign off
US /saɪn ɔf/
UK /sain ɔf/
- Phrasal Verb
- To end communications, e.g. by radio
A1Moresignature
US /ˈsɪɡnətʃɚ/
UK /ˈsɪgnətʃə(r)/
- Adjective
- Something that represents a person's work or style
- Noun (Countable/Uncountable)
- Person's name written in their handwriting
- The key in which a piece of music is written, indicated by sharps or flats at the beginning of the stave.
B1Morespecific
US /spɪˈsɪfɪk/
UK /spəˈsɪfɪk/
- Adjective
- Precise; particular; just about that thing
- Concerning one particular thing or kind of thing
A2Morespecifically
US /spəˈsɪfɪkli/
UK /spəˈsɪfɪkli/
- Adverb
- As regards a particular thing; closely related to
- In a definite and clear manner.
A2Morestraight
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.
A2TOEICMoretake out
US /tek aʊt/
UK /teik aut/
- Phrasal Verb
- To apply for and get a license
- To take someone on a date
- Uncountable Noun
- Food purchased at a restaurant to eat elsewhere.
A1Moretalking about
US
UK
- Phrasal Verb
- To discuss a particular topic.
- To be constantly mentioning or bringing up a subject.
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.
A1Moretransaction
US /trænˈsækʃən, -ˈzæk-/
UK /trænˈzækʃn/
- Noun (Countable/Uncountable)
- An exchange in business usually involving money
- A financial exchange or transfer of funds.
B2TOEICMorevaluation
US
UK
- Uncountable Noun
- Price of something, determined by expert
B1More
Vocabulary
- of course: Sure ; Certainly
- in terms of
- for example: As an illustration or instance.
- look at: To use your eyes to focus on something
- talking about: To discuss a particular topic.
- got to: To arrive at some place
- have to: Must do
- come from: To have as your native country or city
- going on: To continue doing something
- rather than: More exactly; more correctly
- dig in: To start eating eagerly and enthusiastically.
- get into it: To become interested in something and enjoy it.
- on the other side of: Located across something from a given point.
- at the same time: Simultaneously; at the identical moment.
- same time: Occurring simultaneously or at the same point in time.
- sign off: To end communications, e.g. by radio
- look to: Be looking to. be planning to (do something)
- result in: To cause or produce as a consequence.
- off the rails: Out of control; behaving unpredictably.
- in the past: During a former period of time; previously.
- fill out: To become fatter
- hang on: To wait for the person you phoned to answer
- take out: To apply for and get a license
- in the world: Used to emphasize a question expressing surprise, confusion, disbelief
- account for: To explain the cause or reason for something
- come back: To reply to someone, often forcefully
- much about: A lot of information or knowledge concerning something.
- rely on: To depend on someone or something
- as well as: Also; in addition to
- cash in: To sell asset to get money back
- thumbs up: A gesture of approval or agreement, indicated by holding a fist with the thumb extended upwards.
- out there: In or to a place that is far away
- specific: Precise; particular; just about that thing
- sort: To organize things by putting them into groups
- assume: To act in a false manner to mislead others
- process: To organize and use data in a computer
- access: Way to enter a place, e.g. a station or stadium
- evidence: Factual proof that helps to establish the truth
- term: Conditions applying to an agreement, contract
- straight: Not having curves, bends, or angles
- potentially: That could happen or become reality
- negative: The opposite to a positive electrical charge
- revenue: Money that is made by or paid to a business
- specifically: As regards a particular thing; closely related to
- identify: To indicate who or what someone or something is
- current: Electricity flowing through wires
- firm: Company that sells goods or services
- fraud: Use of dishonest ways to take something valuable
- 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
- component: One of the parts that something is made up of
- financial: Involving money
- signature: Something that represents a person's work or style
- form: Sports team or person's current winning record
- register: To record your name on an official list; sign up
- account: An advantage
- risk: To do something potentially dangerous or foolish
- provide: To make available; to supply for use
- relate: To demonstrate a logical relationship between
- record: Highest or most extreme level achieved
- internal: Being or happening in the body
- haven: Place where people can feel safe and happy
- company: Good feeling from being with someone else
- notice: To become aware by sight, touch, or hearing
- lot: What happens to a person in life from chance; fate
- reconciliation: Getting two figures/accounts to match financially
- important: Having power or authority
- procedure: A medical operation
- transaction: An exchange in business usually involving money
- expense: Money you have to pay to do part of your job
- entity: Something that exists by itself and is real
- debit: Amount of money taken out of an account
- offshore: (Of tax avoidance schemes) not in your country
- confirmation: Approval or check of something
- segregation: Forced separation of people by race, color etc.
- allocation: Sharing out of work/resources for some purpose
- online: Connected to the internet
- valuation: Price of something, determined by expert
- payable: Due to be paid; must be paid
- receivable: Business awaiting payment
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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 the CASH account - tests of controls and substantive testing
0
Yuiko posted on 2026/09/21Ever wondered how auditors tackle the tricky CASH account? This video dives deep into auditing cash, explaining essential tests of controls and substantive testing, like reviewing bank reconciliations and access logs. You'll pick up key vocabulary and gain a clear understanding of how auditors ensure cash accuracy!
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