• over 150,000 pages;
• over 2,500 audio files;
• British and American English native speakers from Oxford, London, Scotland, New York, California, Massachusetts, and Canada.
• use it on your laptop, tablet or smartphone - anytime, anywhere;
• listen to audio and practice pronunciation;
• check out the online tests.
Practical English: Shopping
Menswear and ladieswear (color, design and material)
Do you have that in other colours?
May I help you, sir?
Yes, please. I´m looking for a cotton polo shirt.
Any particular colour?
How about this one?
I like the design, but don´t particularly care for the colour. Do you have that in other colours, too? [...]
Depreciation is the periodic allocation of the cost of an asset to expenses over its estimated useful life, made in a rational and systematic manner.
The amount of depreciation expensed for each month is called Depreciation expense and is recorded into the Depreciation expense account. Depreciation expense is also recorded on each long-term asset into a separate Accumulated Depreciation Account.
Examples of accumulated depreciation accounts include: [...]