• 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: Hotel
Booking a hotel room
I´d like to book a room please.
||Good afternoon, San Felice Hotel. May I help you?|
||Yes. I´d like to book a room, please.|
||Certainly. When for, madam?|
||March the 23rd.|
||How long will you be staying?|
||Three nights. [...]|
Narration: Part Three
The term depreciation applies only to tangible long-term assets, other than land and natural resources.|
Land is not depreciable, because it does not have a limited useful life.
The allocation of the cost of natural resources, such as oil, gas, and timber, to the periods they benefit is referred to as depletion. Natural resources are said to be depleted, not depreciated. Depletion expenses are recorded into [...]
WORD OF THE DAY:
Dictionary entry overview:
• 81 (adjective)
The adjective 81 has 1 sense:
1. being one more than eighty
Familiarity: 81 used as an adjective is very rare.