Cash accounting | Accounting and financial statements | Finance & Capital Markets | Khan Academy
A1 A2 B1 B2 C1 C2
maybe
US / ˈmeɪbi /
•UK / ˈmebi /
- adverb
- Possibly but not certainly; perhaps
want
US / wɔnt /
•UK / wɑnt, wɔnt /
- noun
- Something you desire or wish for
- State or condition of poverty
- verb
- To desire or wish for something; hope for a thing
enter
US / 'entə(r) /
•UK / ˈɛntɚ /
- verb
- To start a career or an education
- To become a competitor in a contest
- To add or type information in a computer
- To go into a room, building etc.
food
US / fu:d /
•UK / fud /
- noun
- What people and animals eat to live
- Things taken in by plants to maintain life
- A particular style or type of cooking, e.g. Asian
overdraft
US / ˈəʊvədrɑ:ft /
•UK / ˈoʊvərdræft /
- noun
- The amount overdrawn from a bank account
not
US / nɒt /
•UK / nɑt /
- adverb
- Word indicating the negative
- (Used to form the negative of verbs)
business
US / ˈbɪznəs /
•UK / ˈbɪznɪs /
- noun
- A company formed for making profit
- Matter that has to be dealt with; task; situation
- Activity of working to make a profit
but
US / bət /
•UK / bʌt,bət /
- conjunction
- Used before you say something different, opposite
cash
US / kæʃ /
•UK / kæʃ /
- noun
- Physical money (not credit card or digital)
- verb
- To sell or give something to get money
can
US / kæn /
•UK / kən,kæn /
- noun
- A metal container for storing food
- other
- Able to; have the skill to; have the time to
- verb
- To have permission to
- To be possible to do
- To preserve food by sealing it in a metal container
our
US / 'aʊə(r) /
•UK / aʊr /
- determiner
- Belonging to us
would
US / wʊd /
•UK / wʊd /
- other
- Used to indicate something imagined
- Used to ask or request something politely
- Verb used to indicate possibility, request etc.
- Used to indicate a preference
- Used to indicate a reaction
- Indicates something that occurred repeatedly
- Used to indicate willingness or ability to do
now
US / naʊ /
•UK / naʊ /
- adverb
- At the present time or moment
- Right away or in the next possible moment
- Used to refer to something that just happened
- Time between the present and a moment in the past
- conjunction
- Resulting from or because of something
also
US / 'ɔ:lsəʊ /
•UK / ˈɔlso /
- adverb
- In addition; too; in a similar way
profitable
US / ˈprɒfɪtəbl /
•UK / ˈprɑ:fɪtəbl /
- adjecitve
- Being useful; benefiting someone or something
- Able to gain a benefit from something you did
- Making more money than it cost to make
let
US / let /
•UK / lɛt /
- verb
- To allow someone to do something
- Introducing a suggestion to do something together
- To rent a house, etc. to others
into
US / 'ɪntə /
•UK / ˈɪntu /
- preposition
- Moving or going inside something
- In the same direction as; in the direction of
- So as to become; taking the state of
kind
US / kaɪnd /
•UK / kaɪnd /
- adjecitve
- In a caring and helpful manner
- friendly and considerate
- noun
- One type of thing
how
US / haʊ /
•UK / haʊ /
- adjecitve
- To what degree? in what amount?
- adverb
- (Used to explain the way to do something)
- exclamation
- For what purpose or reason?
- (Used to ask someone or something's condition)
this
US / ðɪs /
•UK / ðɪs /
- adjecitve
- Used to indicate something already been discussed
- Used to indicate something happening around now
- adverb
- An indication by a physical motion or gesture
- A specific amount of
- determiner
- Person, thing, or idea near you
- pronoun
- Person, thing that has already been discussed
run
US / rʌn /
•UK / rʌn /
- noun
- Journey between two places made by ship or car
- Series of similar things or successes and failures
- Act of running; exercise of running
- verb
- To depart or travel according to a schedule
- To cause an animal to move in a certain direction
- (Of an engine) to be operating
- To start or use a computer program
- To flow in a certain direction, like a liquid
- To manage or operate a business
- To operate or drive something
- (Of a road) to go from one place to another
- To move your legs faster than walking
bank
US / bæŋk /
•UK / bæŋk /
- noun
- A financial institution that keeps or lends money
- The side of a river
- A row of things in lines (e.g. computers)
- verb
- To put or keep your money in a bank
- To turn a plane when flying; (of a plane) to turn
the
US / ðə /
•UK / ðə /
- article
- Used to refer to something already mentioned
- Used to show there is only one of something
- determiner
- Used to describe all of a family
than
US / ðən /
•UK / ðən /
- conjunction
- Used to compare two things that are not equal
you
US / jʊ /
•UK / ju /
- pronoun
- Person someone is speaking or writing to
- Person or people in general
little
US / 'lɪtl /
•UK / ˈlɪtl /
- adjecitve
- Being short in length of time
- Not great in size, amount, or degree; small
- Being very young or younger than others
- adverb
- By an amount or degree that is not very much
- Not often; rarely
- noun
- A person's name
advance
US / əd'vɑ:ns /
•UK / ædˈvæns /
- noun
- Forward movement by an army
- An attempt to seduce someone
- verb
- (Of an army) to move forward
- To change or improve
- To increase in price or value
- To move forward in a certain direction
- To try to seduce someone
plate
US / pleɪt /
•UK / plet /
- noun
- Flat dish used for eating or serving food
- Smooth, thin piece of metal applied in a layer
- Small, flat piece of metal with information on it
- verb
- To put a layer of metal on something to protect it
with
US / wɪð /
•UK / wɪð, wɪθ /
- preposition
- As an employee of a certain company
- Against something or someone
- By using something as a means
- Due to; because of
- Including
- Possessing as a feature
- Related to
- (Of the manner/attitude by which you do something)
- Used to express that people or things are together
end
US / end /
•UK / ɛnd /
- noun
- The point where a process or activity stops
- A point that marks the limit of something; finish
- Goal or desired result
- The tip, edge or limit of something
- verb
- To be the last part of something
increase
US / ɪn'kri:s /
•UK / ɪnˈkris /
- noun
- Fact of increasing; amount something grows by
- verb
- To make or become larger in size or amount
month
US / mʌnθ /
•UK / mʌnθ /
- noun
- One of 12 28-31 day periods in the year
next
US / nekst /
•UK / nɛkst /
- adverb
- The one that follows another in time or order
- At a time or place directly after the present one
- noun
- The one that follows after
- adjecitve
- Immediately after the previous one
- First occurrence after the present one
problem
US / ˈprɒbləm /
•UK / ˈprɑbləm /
- adjecitve
- Causing trouble
- noun
- Something difficult to deal with or causes trouble
- Question to show understanding of a math concept
have
US / həv /
•UK / hæv /
- verb
- To drink, smoke, eat or use something
- To experience the effects of something
- To organize an event, or join in an activity
- To own, possess, or hold something
- To cause to happen or produce a particular effect
see
US / si: /
•UK / si /
- verb
- To go on a date with someone
- To predict whether something is, or will be true
- To understand what someone says
- To use your eyes to look at something
- To visit a place often for sightseeing or pleasure
- To visit or meet with someone
- To find out by waiting or looking
- To watch (a game, movie or TV show)
loss
US / lɒs /
•UK / lɔ:s /
- noun
- Friend, family, or other loved person's death
- Decrease or decline in quantity or amount
- Experience or state of failing to have or keep
- A situation when you lose a game
- Process of failing to have or keep something
- Difficulty or trouble caused by someone's leaving
- Situation when more money is spent than is earned
steady
US / 'stedɪ /
•UK / ˈstɛdi /
- adjecitve
- Happening or developing at a regular rate
- Continuing without stopping or changing over time
- Firmly fixed or supported; not likely to fall over
- noun
- Your boyfriend or girlfriend
- verb
- To make constant, unchanging or staying the same
- To hold something/someone so they stop moving
count
US / kaʊnt /
•UK / kaʊnt /
- noun
- Number of things added together, e.g. votes
- With the number of crimes, knockouts, as stated
- verb
- To add things together to find the total number
- To matter or be important
- To include someone or something in a final number
last
US / lɑ:st /
•UK / læst /
- adjecitve
- Most recent; the latest
- The one before
- adverb
- Final; with nothing following; after all others
- Most recent; the latest
- determiner
- The one at the end
- verb
- To remain or continue for a certain period of time
negative
US / 'neɡətɪv /
•UK / ˈnɛɡətɪv /
- adjecitve
- Being harmful, unwanted or unhelpful
- In mathematics, being less than zero
- Focusing on the bad aspects; pessimistic
- noun
- The opposite to a positive electrical charge
- In grammar, containing words such as 'no' or 'not'
- Reply to a question or statement that means 'no'
- Image on camera film used to make a photo
slightly
US / ˈslaɪtli /
•UK / ˈslaɪtli /
- adverb
- Only a little
look
US / lʊk /
•UK / lʊk /
- noun
- Person's beauty or physical attractiveness
- Particular style of dress, clothes, or appearance
- The way someone, something appears to be
- Act of searching for or examining something
- verb
- To appear to be; seem
red
US / red /
•UK / rɛd /
- adjecitve
- Being the color of blood
agree
US / əˈgri: /
•UK / əˈɡri /
- verb
- To have the same opinion as someone else
account
US / ə'kaʊnt /
•UK / əˈkaʊnt /
- noun
- An advantage
- Arrangement with a bank to keep your money for you
- An invoice for things bought
- Arrangement whereby you can use online services
- A description, often written, of events; report
salary
US / ˈsæləri /
•UK / ˈsæləri, ˈsælri /
- noun
- Money an employee is paid each month
they
US / ðeɪ /
•UK / ðe /
- pronoun
- Two or more people, animals, or things
cup
US / kʌp /
•UK / kʌp /
- noun
- Small round container used for drinking
- Silver trophy teams compete to win
- Unit of measurement for foods or liquids
- verb
- To make the shape of a bowl with your hands
pay
US / peɪ /
•UK / pe /
- noun
- Money you receive from your job, work, etc.
- verb
- To give money for goods or work done
- To give (attention, respect, etc.) to
- To be punished or suffer for something you did
- To make (a visit) to a person or place
paper
US / ˈpeɪpə(r) /
•UK / ˈpeɪpər /
- adjecitve
- Not existing in reality, or done infrequently
- Made from the material that we use to make books
- noun
- Academic writing or a talk on a specific topic
- Written test
- Newspaper
- Pages of a book are made from this
customer
US / ˈkʌstəmə(r) /
•UK / ˈkʌstəmɚ /
- noun
- Someone who buys goods or services from a business
catering
US / ˈkeɪtərɪŋ /
•UK / ˈkeɪtərɪŋ /
- noun
- Cooking or serving at a party, etc. for a fee
- verb
- To cook or serve at a party, etc. for a fee
- To handle or deal with; provide what is needed
bit
US / bɪt /
•UK / bɪt /
- noun
- Device put in a horse's mouth to control it
- Small piece of something
- verb
- (E.g. of fish) to take bait and be caught
take
US / teɪk /
•UK / tek /
- noun
- Filming of a single scene for TV or the movies
- verb
- To accept something that is offered
- To use a method of traveling, e.g. a bus or train
- To use a camera to make (a photo)
- To pick up something and go away with it
- To study a subject in school
- To attempt to pass (an exam)
- To require a certain amount of time, money, space
all
US / ɔ:l /
•UK / ɔl /
- adverb
- Completely; totally
- determiner
- Being every one of something
- pronoun
- 100% of something; the complete amount
between
US / bɪˈtwi:n /
•UK / bɪˈtwin /
- preposition
- From one person, thing, or place, to another
- In the space that separates two objects
- Among two or more people who share something
profit
US / 'prɒfɪt /
•UK / 'prɑ:fɪt /
- noun
- Benefit from doing something
- Money earned from sales, after costs are deducted
- verb
- To be a benefit to someone
- To earn money from something
even
US / 'i:vn /
•UK / ˈivən /
- adjecitve
- Being equal in influence, power, possibility etc.
- Being divided equally or fairly
- (Of teams/contest) with similar chances of success
- Smooth, level, or regular
- Can be divided by 2; ending in 2, 4, 6, 8, or 0
- At a regular, equally steady manner
- Remaining steady and unchanging
- adverb
- (When this is surprising) as well; too
- (Used to compare two things/stress the difference)
- verb
- To make something level; to flatten
- To make something equal
first
US / fɜ:st /
•UK / fɚst /
- adjecitve
- 1st; Coming before all others in time or place
- noun
- Something that has not happened before
- Position of the winner of a competition
overdrawn
US / ˌəʊvəˈdrɔːn /
•UK / ˌoʊvərˈdrɔːn /
- verb
- To take more money out of an account than you have
accrual
US / ə'kru:əl /
•UK / əˈkruəl /
- adjecitve
- Act or fact of increasing over time
- Carrying over costs to the next accounting period
hire
US / ˈhaɪə(r) /
•UK / haɪr /
- noun
- Short term rental of something e.g. car, phone
- verb
- To give a job to someone in exchange for pay
- To give the use of something in exchange for money
then
US / ðen /
•UK / ðɛn /
- adverb
- A time that is not now
- Following another thing in time or arrangement
- Following on reasonably from what was just stated
- At that time, not now
example
US / ɪgˈzɑ:mpl /
•UK / ɪɡˈzæmpəl /
- noun
- Thing, person which represents a category
like
US / laɪk /
•UK / laɪk /
- adjecitve
- Being equal in status or kind to something else
- Similar; the same
- adverb
- For example
- preposition
- Used as a filler; used to ad emphasis
- In a way similar to the way something is done
- Such as; for example
- verb
- To want to
- To find something pleasing; to prefer something
each
US / i:tʃ /
•UK / itʃ /
- determiner
- Every one of two or more things
- pronoun
- Per one person or thing
down
US / daʊn /
•UK / daʊn /
- adjecitve
- Being sad, sick, or unhappy
- Not operating, working, or functioning as expected
- adverb
- In a sitting or lying position
- Towards or on the ground, floor, or bottom
- Written or copied onto a piece of paper or book
- noun
- A period of play in American Football
- The soft, smooth hairs that cover a bird's body
- preposition
- Along something's path, course, or direction
- Going from a higher position to a lower position
- verb
- To eat or drink very quickly and without stopping
again
US / ə'ɡen /
•UK / əˈɡɛn /
- adverb
- One more time, once more
that
US / ðæt /
•UK / ðæt, ðət /
- adjecitve
- The person or thing being talked about
- Used to identify something both the speakers know
- adverb
- Used to reinforce adjectives and adverbs
- To such a degree
- conjunction
- Used to connect a noun clause
- Used to introduce an adverbial clause
- Used to introduce a noun clause
- determiner
- Used as a noun to refer to something
- pronoun
- Referring an object far away
- Used to refer to the relative pronoun ‘which’
place
US / pleɪs /
•UK / ples /
- noun
- Particular location, area or region
- verb
- To put someone in a particular type of situation
- To put something in a certain location or position
jump
US / dʒʌmp /
•UK / dʒʌmp /
- noun
- Large sudden increase
- An act of springing into the air
- Bar or other thing that is jumped over
- A sudden movement due to surprise
- verb
- To attack someone suddenly
- To push your body into the air with your legs
- To suddenly decide to do something
- To make a sudden movement due to surprise
get
US / ɡet /
•UK / ɡɛt /
- verb
- To become affected by illness or disease
- To begin to feel or understand an emotion or idea
- To send or bring someone or something home, etc.
- To go somewhere to obtain something
- To (cause to) do a particular thing
- To obtain, receive or be given something
- To currently have
- To prepare for use
- To understand something being said or read
what
US / wɒt /
•UK / hwɑt, hwʌt, wɔt, wʌt,hwət, wət /
- pronoun
- Thing or things that; the same kind as
- Used to emphasize something you are about to say
- adjecitve
- Used to refer to a particular amount, or number
- Used to place emphasis on a particular quality
- adverb
- To a certain degree
- determiner
- Question words used for asking for information
- exclamation
- Used to express excitement, shock, or surprise
- Used to ask people to repeat something they said
lot
US / lɒt /
•UK / lɑt /
- noun
- What happens to a person in life from chance; fate
- A group of people seen together
- Item for sale at an auction
- Small area of land used for a purpose e.g. parking
money
US / 'mʌnɪ /
•UK / ˈmʌni /
- noun
- Coins or notes we use to pay for things
and
US / ənd /
•UK / ənd, ən,ænd /
- conjunction
- Used to refer to two or more things
- Plus; in addition; on top of that
- Used to introduce an action that follows another
out
US / aʊt /
•UK / aʊt /
- adverb
- No longer stylish (e.g. fashion)
- Away from home, business, or the usual place
- In a direction/movement away from inside or center
- noun
- Act when a batter cannot continue playing
- verb
- To tell people a secret
help
US / help /
•UK / hɛlp /
- noun
- Something given to enable a person to do something
- Assistance given to someone in need
- Someone who makes something easier or possible
- verb
- To act to enable a person to do something; assist
- To make something better or less difficult
any
US / 'enɪ /
•UK / ˈɛni /
- adjecitve
- One, or some, no matter which
- pronoun
- One (thing) of many; some
from
US / frəm /
•UK / frʌm, frɑm,frəm /
- preposition
- Starting at a particular place, time or level
owe
US / əʊ /
•UK / o /
- verb
- To need to do something in return for a favor etc.
- To credit someone or thing for making it possible
- To have a commitment to pay someone for something
where
US / hwɛə /
•UK / hwɛr, wɛr /
- conjunction
- At or in the place which
- In whatever place
- pronoun
- Word you use to ask the location of something
match
US / mætʃ /
•UK / mætʃ /
- noun
- Something that is equal to or the same as another
- Small stick you strike to light a fire candle etc.
- A sports competition between two people or teams
- Person or thing that goes well with another
- verb
- To equal or be as good as something else
- To work well or look good with something else
over
US / 'əʊvə(r) /
•UK / ˈovɚ /
- adverb
- Finished; no longer happening
- Towards the ground/away from a standing position
- noun
- A set of six consecutive balls bowled in cricket
- other
- Finished
- preposition
- Showing the relation when a thing is above another
- On or covering something
- Above or across something
- More than you need
- From one side to the other
- In the direction of; toward
most
US / məʊst /
•UK / most /
- adverb
- Very; extremely
- Greatest possible degree
- pronoun
- Nearly all of something
sometimes
US / ˈsʌmtaɪmz /
•UK / ˈsʌmˌtaɪmz /
- adverb
- Only at certain times; occasionally
imply
US / ɪmˈplaɪ /
•UK / ɪmˈplaɪ /
- verb
- To suggest something, without saying it directly
though
US / ðəu /
•UK / ðo /
- adverb
- Although, despite the fact that
basis
US / ˈbeɪsɪs /
•UK / ˈbesɪs /
- noun
- Main ingredient or part of something
- Starting situation, fact, idea to develop from
time
US / taɪm /
•UK / taɪm /
- noun
- Speed at which music is played; tempo
- Point as shown on a clock, e.g. 3 p.m
- Number of hours, minutes needed to do something
- Occasion when something happens
- Period or occasion that something occurred
- Period in history or the past
- Something measured in minutes, hours, days, etc.
- How long an event takes; duration
- verb
- To check speed at which music is performed
- To choose a specific moment to do something
- To measure how long an event takes, e.g. a race
- To schedule something to occur at a specific moment
difference
US / 'dɪfrəns /
•UK / ˈdɪfərəns, ˈdɪfrəns /
- noun
- A thing or issue that people do not agree about
- Not of the same kind; unlike other things
yourself
US / jɔ:ˈself /
•UK / jʊrˈsɛlf, jɔr-, jor-, jə- /
- pronoun
- Reflexive form of 'you', used for an emphasis
period
US / ˈpɪəriəd /
•UK / ˈpɪriəd /
- noun
- Set amount of time during which events take place
- A way to emphasize what you will say
- A full stop (.), marking the end of a sentence
- A menstrual cycle
- A set time for a class to be held
just
US / dʒʌst /
•UK / dʒʌst /
- adjecitve
- Proper or appropriate; as is deserved
- Doing or being what is right or fair
- Legally correct; having enough evidence
- adverb
- Almost; nearly
- Exactly at the time of
- Exactly (the same as, like)
spend
US / spend /
•UK / spɛnd /
- verb
- To use money to pay for something
- To use time in order to do something
- To use up something completely
green
US / gri:n /
•UK / ɡrin /
- adjecitve
- Color of young leaves
- Covered with vegetation, e.g. grass
- Concerned about protecting the environment
- The color of young leaves
- Lacking in experience/knowledge due to being young
- Being not fully grown or ripe, as in fruit
- noun
- Large grassy area
- used as a part of a name of a place (UK)
much
US / mʌtʃ /
•UK / mʌtʃ /
- adjecitve
- Very; to a high level or degree
- adverb
- A lot; large amount; a high degree of
- Nearly; basically
- On many occasions; often
- noun
- A large amount; a great quantity
start
US / stɑ:t /
•UK / stɑrt /
- noun
- First time or place that a thing exists; beginning
- First opportunity to achieve something, e.g. a job
- Sudden action or movement because you are scared
- other
- Beginning of something in place or time
- verb
- To do, be or happen for the first time; begin
- To turn something on
for
US / fə(r) /
•UK / fɔr,fə /
- preposition
- Used to show the purpose, or need of something
well
US / wel /
•UK / wɛl /
- adjecitve
- Being in a fortunate, good condition or state
- Healthy and in good condition
- adverb
- In an acceptable, proper, or successful manner
- In a complete, total, or full manner
- A great and considerable degree
- In a successful way, in a good or satisfactory way
- exclamation
- Used to begin or continue a particular statement
- Used to show you want to start saying something
- Used to express that you are waiting for a reply
- You say this to change the topic of a conversation
- Used to indicate you are making a final remark
- noun
- Long deep hole in the ground to get water
- verb
- To cause your eyes to fill with tears
through
US / θru: /
•UK / θru /
- adjecitve
- having finished using or doing something
- adverb
- From the beginning of something until the end
- preposition
- Over, in, across an entire thing or place
- Allowing you to pass between, or to
- By a particular way or process; by the use of
while
US / waɪl /
•UK / hwaɪl, waɪl /
- conjunction
- In spite of the fact that; although
- During the time that; at the same time
- noun
- Short amount of time
should
US / ʃʊd /
•UK / ʃʊd /
- other
- Used to indicate what is proper or reasonable
previous
US / ˈpri:viəs /
•UK / ˈpriviəs /
- adjecitve
- Existing or happening before the present time
once
US / wʌns /
•UK / wʌns /
- adverb
- One time; one instance
- At a time in the past
- conjunction
- When; as soon as
small
US / smɔ:l /
•UK / smɔl /
- adjecitve
- Little in size; not big
- (Of letters) not written in capital letters
- Being insignificant or minor
- (Of a business) with few people or things; local
- (Of voice) being soft and quiet
- (Of a child) being young
balance
US / ˈbæləns /
•UK / ˈbæləns /
- noun
- Instrument for weighing things
- Being stable; having equal weight on both sides
- Money remaining after paying costs
- verb
- To be steady by having equal weight on both sides
- To make two or more things equal
write
US / raɪt /
•UK / raɪt /
- verb
- To compose letters and words on paper or a screen
- To invent or create a computer program
- To create a song or piece of music
use
US / ju:s /
•UK / ju:s /
- noun
- Ability to employ something
- Need to enable it to work
- Permission to do something with something
- Act of spending money
- Operation of a machine for its function
- verb
- To have; to eat, drink, consume etc.
- To need to operate or work
- To operate a machine, e.g. a computer
- To treat a person badly
- To do something with, for a task or purpose
supply
US / sə'plaɪ /
•UK / səˈplaɪ /
- noun
- Availability of products and services for use
- Specific things needed to perform a certain task
- verb
- To give or sell goods to others for their use
expense
US / ɪk'spens /
•UK / ɪkˈspɛns /
- noun
- Money you have to pay to do part of your job
- Paying money for something (big)
- When resources e.g. time is used to do something
revenue
US / 'revənju: /
•UK / ˈrevənju /
- noun
- Money that is made by or paid to a business
- Money a government collects from its people
will
US / wɪl /
•UK / wɪl /
- noun
- Desire or choice of someone
- Document saying who gets your money when you die
- Strong desire to do something; determination
- Desire to do something; strong wish to do
- other
- Used with verbs to express the future
- verb
- To leave property to someone after your death
- To use mental effort to make something happen
- Am (is, are) likely to do
- To influence someone to do something
- To make something happen by strongly wanting it
here
US / hɪə(r) /
•UK / hɪr /
- adverb
- In this place; at this location, position or time