Professional Documents
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Provas da aula de hoje: Aula 06: Auditor Fiscal da Receita Federal ESAF 2005. Tcnico da Receita Federal ESAF 2005
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CURSO ONLINE DE INGLS QUEST QUESTES COMENTADAS AFRFB PROFESSORA GABRIELA KNOBLAUCH
PROVA 1
Sugiro que imprimam a prova toda e criem o banco de provas
Banco de provas
Your answers to questions 21 to 24 must be based on the text below entitled A dip in the middle:
Income tax has been paid in Britain for more than two centuries. First introduced ntroduced by William Pitt the Younger to nance nance the war against Napoleonic France, it is the Treasurys biggest source of revenue, raising 30% of tax receipts. It arouses strong political emotions, regarded as fair by some because it makes the rich pay a bigger share of their income than the poor, but unfair by others because it penalizes enterprise and hard work. During the past 30 years, income tax has been subject to sweeping changes, notably the cut in the top rate from 98% to 40% under Margaret Thatcher between 1979 and 1988. Now another Conservative politician, George oating a radical reform to match that earlier exploit. The Osborne, is oating shadow chancellor announced on September 7th that he was setting up a income tax in commission to explore the possible introduction of a at Britain. Introducing a at at income tax into Britain would involve two main changes. At present, there are three marginal tax rates. These three rates would be replaced by a single rate, which would be considerably lower than the current top rate. At the same time there would be an increase in the tax tax-free personal allowance, currently worth 4,895 pounds.
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22- According to paragraph 2, Margaret Thatchers government brought in a) major alterations to British income tax rates. b) measures that made cosmetic changes only. c) a tax system that discourages hard work. d) proposals imitated by a shady politician. e) a substantial increase in top taxation rates.
23- The at income tax a) is intended to hinder enterprise and hard work. b) would be below the present top rate. c) ought to please low-earners and high-iers. d) must generate a cut in public spending. e) might be nanced by increases in other taxes.
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Your answers to questions 25 to 27 must be based on the text below entitled Flight of the French:
The Belgians call them scal refugees, but these refugees wear Chanel. They are runaways from high taxes in France. Of cially, France has lost, on average, one millionaire or billionaire tax payer per day for tax reasons since 1997, when the government started trying to track capital ight. Privately, economists say the number is much higher. The statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count contraband, you only counted what people declared at the border. While much of Europe has revised its tax codes, Frances scal inertia is virtually begging its rich to leave. Holding dear its commitment to galit and fraternit, France has bucked the trend in the European Union, where most member states have dropped the wealth tax since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes than they earn in income.
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26- The so-called scal refugees are the a) eeing taxpayers. b) successful shareholders. c) well-known tax attorneys. d) notorious smugglers. e) top company executives.
27- According to the author, France a) might change its scal system. b) must preserve its wealth tax. c) has not changed its scal policy. d) ought to slash its public spending. e) could lose from a tax reform.
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People who survive a heart attack often describe it as a wake-up call. But for a 61-year old executive I met recently, it was more than that. This man was in the midst of a divorce when he was stricken last spring, and he had fallen out of touch with friends and family members. The executives doctor, unaware of the strife in his life, counseled him to change his diet, start exercising and quit smoking. He also prescribed drugs to lower cholesterol and blood pressure. It was sound advice, but in combing the medical literature, the patient discovered that he needed to do more. Studies suggested that his risk of dying within six months would be four times greater if he remained depressed and lonely. So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom. His health has improved steadily since then, and so has his outlook on life. In fact he now describes his heart attack as the best thing that ever happened to him. Yes, my arteries are more open, he says. But even more important, Im more open.
28- According to the text, the executive a) actually refused to eat right, exercise and avoid smoking. b) seems to have increased his risk of early death. c) agrees that medicine should focus primarily on drugs. d) declined new choices and priorities in his life. e) went further in his search for recovery and health.
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30- The text focuses on the relevance of a) current scientic and technological advances. b) studies carried out by obscure scientists. c) preventive medicine in relation to some ailments. d) a desirable change of attitude to life. e) leading a healthy life in spite of loneliness.
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Income tax has been paid in Britain for more than two centuries. First introduced by William Pitt the Younger to nance the war against Napoleonic France, it is the Treasurys biggest source of revenue, raising 30% of tax receipts. It arouses strong political emotions, regarded as fair by some because it makes the rich pay a bigger share of their income than the poor, but unfair by others because it penalizes enterprise and hard work. O imposto de renda tem sido pago na Gr-Bretanha por mais de dois sculos. Introduzido, primeiramente, por William Pitt the Younger, para financiar a guerra contra a Frana Napolenica, ele a maior fonte de arrecadao do Tesouro, aumentando em 30% as receitas dos impostos. Isto estimula fortes emoes polticas, considerado como justo por alguns porque ele faz os ricos pagarem uma parte maior de suas rendas do que os pobres, mas injusto por outros porque penaliza o empreendedorismo e o trabalho duro. During the past 30 years, income tax has been subject to sweeping changes, notably the cut in the top rate from 98% to 40% under Margaret Thatcher between 1979 and 1988. Now another Conservative politician, George Osborne, is oating a radical reform to match that earlier exploit. The shadow chancellor announced on September 7th that he was setting up a commission to explore the possible introduction of a at income tax in Britain. Durante os ltimos 30 anos, o imposto de renda foi submetido a mudanas substanciais, notadamente o corte na alquota mxima de 98% para 40% durante o governo da Margaret Thatcher, entre 1979 e 1988. Agora, outro poltico conservador, George Osborne, est sugerindo uma reforma radical para alcanar a faanha anterior. O obscuro chanceler anunciou, em 7 de
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Letra C Errada. Se o imposto de renda ser de alquota nica (flat income tax), no pode ter trs alquotas (three tax rates). O que o autor diz que hoje h trs alquotas que sero substitudas (replaced) pelo imposto de renda de alquota nica.
Introducing a at income tax into Britain would involve two main changes. At present, there are three marginal tax rates. These three rates would be replaced by a single rate, which would be considerably lower than the current top rate. A introduo de um imposto de renda de alquota nica na Gr-Bretanha envolveria duas mudanas principais. Atualmente, existem trs alquotas marginais. Estas trs alquotas marginais seriam substitudas por uma nica alquota, que seria consideravelmente menor que a atual alquota mxima.
Letra D Errada. Eis uma pegadinha. O que o enunciado nos pede que marquemos a resposta de acordo com o texto (according to the text). O texto cita tais benefcios econmicos? No! Eles podem ocorrer em razo da adoo do pelo imposto de renda de alquota nica? Sim, mas o examinador no pediu que inferssemos nada, certo? Pediu uma resposta de acordo com o texto. Cuidado com esse tipo de pegadinha. Cruel! Letra E Errada. Como vimos na letra A, o imposto de alquota nica ainda um projeto que est sendo analisado por uma comisso criada por George Osborne, mas ainda no foi introduzido.
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Letra A.
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below abaixo
current atual
Assim:
which would be considerably lower than the current top rate que seria consideravelmente menor que a atual alquota mxima = would be below the present top rate estaria abaixo da alquota mxima atual
Letra C Errada. O texto no afirma isso Letra D Errada. O texto no trata disso. Letra E Errada. O autor no nos informa como o imposto de renda de alquota nica seria financiado. O que ele nos diz que poderia haver um aumento da renda mnima isenta (increase in the tax-free personal allowance) Cuidado com aquela velha pegadinha que o examinador cria de colocar na assertiva algo parecido com o que temos no texto, porm com alteraes sutis de palavras que causam enormes alteraes de sentido.
increase in the tax-free personal allowance aumento no valor da renda que isenta de imposto increases in other taxes aumento de outros impostos
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Agora a vez do nosso Memorex-movimentao. Praticamente todo o vocabulrio da questo consta em nosso quadro-resumo.
At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds. Ao mesmo tempo, haveria um aumento da renda pessoal isenta, que, atualmente, vale 4.895 libras.
INCREASE = RISE
Letra C.
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The Belgians call them scal refugees, but these refugees wear Chanel. They are runaways from high taxes in France. Ofcially, France has lost, on average, one millionaire or billionaire tax payer per day for tax reasons since 1997, when the government started trying to track capital ight. Privately, economists say the number is much higher. The statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count contraband, you only counted what people declared at the border. Os belgas os chamam de "refugiados fiscais", mas esses refugiados usam Chanel. Eles so fugitivos de altos impostos na Frana. Oficialmente, a Frana perdeu, em mdia, um milionrio ou bilionrio pagador de imposto por dia, por razes fiscais desde 1997, quando o governo comeou a tentar rastrear a fuga de capitais. Privadamente, os economistas dizem que o nmero muito maior. "A estatstica estpida", sustenta o economista francs Nicolas Baverez. " como se, para contar o contrabando, voc s contasse o que as pessoas declarassem na fronteira." While much of Europe has revised its tax codes, Frances scal inertia is virtually begging its rich to leave. Holding dear its commitment to galit and fraternit, France has bucked the trend in the European Union, where most member states have dropped the wealth tax since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes than they earn in income.
Enquanto grande parte da Europa reviu seus cdigos fiscais, a inrcia fiscal da Frana est praticamente suplicando que seus ricos vo embora. Abraando seu compromisso com a igualdade e fraternidade, a Frana contrariou a tendncia na Unio Europeia, onde a maioria dos Estados-membros diminuiu o imposto sobre a riqueza a partir de meados da dcada de 1990. A Frana foi no caminho inverso em 1997, abolindo um teto que limitava a conta do imposto sobre riqueza, que entra em ao para rendas de mais de 720.000 euros para 85% da renda do contribuinte. O resultado: alguns pagam mais impostos do que ganham em rendimentos.
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While much of Europe has revised its tax codes, Frances scal inertia is virtually begging its rich to leave. Holding dear its commitment to galit and fraternit, France has bucked the trend in the European Union, where most member states have dropped the wealth tax since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes than they earn in income. Enquanto grande parte da Europa reviu seus cdigos fiscais, a inrcia fiscal da Frana est praticamente suplicando que seus ricos vo embora. Abraando seu compromisso com a igualdade e fraternidade, a Frana contrariou a tendncia na Unio Europeia, onde a maioria dos Estados-membros diminuiu o imposto sobre a riqueza a partir de meados da dcada de 1990. A Frana foi no caminho inverso em 1997, abolindo um teto que limitava a conta do imposto sobre riqueza, que entra em ao para rendas de mais de 720.000 euros para 85% da renda do contribuinte. O resultado: alguns pagam mais impostos do que ganham em rendimentos.
Letra A Errada. Acabar (drop) com o imposto sobre a riqueza (wealthtax) uma tendncia (trend) que se iniciou na Unio Europeia em meados dos anos 90, mas que a Frana no seguiu, ou seja, tomou o caminho inverso (went the opposite way). Letra B Errada. A Frana no props acabar com este imposto. Ela vive um quadro de inrcia fiscal que gera a sada de contribuintes do pas a
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26- The so-called scal refugees are the Os chamados refugiados fiscais so a) eeing taxpayers. contribuintes fugitivos. b) successful shareholders. acionistas bem-sucedidos. c) well-known tax attorneys. advogados tributaristas bem conhecidos. d) notorious smugglers. notrios contrabandistas. e) top company executives. altos executivos de empresas.
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RUNAWAY
Fugitivo Desertor
O verbo TO FLY (que creio que muitos conhecem apenas como voar) em nosso contexto assume o sentido de:
Fugir Escapar Desaparecer rapidamente
FLEEING pode ser entendido como os que fogem, os que escapam. Se eles fogem dos altos impostos, porque so contribuintes (taxpayers). Assim:
FISCAL REFUGEES = FLEEING TAXPAYERS fugitivos fiscais = contribuintes que fogem
Letra A.
27- According to the author, France De acordo com o autor, a Frana a) might change its scal system. talvez mude seu sistema fiscal. b) must preserve its wealth tax. deve preservar seu imposto sobre a riqueza. c) has not changed its scal policy. no mudou sua poltica fiscal. d) ought to slash its public spending. deve cortar seu gasto pblico. e) could lose from a tax reform. poderia perder com uma reforma fiscal.
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Apesar do trecho que explica o fato da Frana no ter alterado sua poltica fiscal ser razoavelmente extenso, era preciso apenas entender o cognato FISCAL INERTIA. Se o quadro de inrcia fiscal, podemos concluir que a poltica fiscal (fiscal policy) no mudou (not changed).
FISCAL INERTIA = FRANCE HAS NOT CHANGED ITS FISCAL POLICY
Letra C.
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People who survive a heart attack often describe it as a wake-up call. But for a 61-year old executive I met recently, it was more than that. This man was in the midst of a divorce when he was stricken last spring, and he had fallen out of touch with friends and family members. The executives doctor, unaware of the strife in his life, counseled him to change his diet, start exercising and quit smoking. He also prescribed drugs to lower cholesterol and blood pressure. It was sound advice, but in combing the medical literature, the patient discovered that he needed to do more. Studies suggested that his risk of dying within six months would be four times greater if he remained depressed and lonely. So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom. His health has improved steadily since then, and so has his outlook on life. In fact he now describes his heart attack as the best thing that ever happened to him. Yes, my arteries are more open, he says. But even more important, Im more open.
Pessoas que sobrevivem a um ataque do corao, muitas vezes o descrevem como uma chamada de despertar. Mas para um executivo de 61 anos que conheci recentemente, foi mais do que isso. Este homem estava no meio de um divrcio quando ele foi atingido na ltima primavera, e ele havia perdido contato com amigos e familiares. O mdico do executivo, sem saber sobre o conflito em sua vida, aconselhou-o a mudar sua dieta, comear a se exercitar e parar de fumar. Ele tambm prescreveu medicamentos para baixar o colesterol e a presso arterial. Foi um bom conselho, mas vasculhando a literatura mdica, o paciente descobriu que ele precisava fazer mais. Estudos sugeriram que o seu risco de morrer dentro de seis meses seria quatro vezes maior se ele permanecesse deprimido e solitrio. Assim, ele se juntou a um grupo de apoio e reordenou suas prioridades, colocando os relacionamentos pessoais no topo da lista em vez de embaixo. Sua sade tem melhorado continuamente desde ento, e sua viso sobre a vida. Na verdade, ele agora descreve seu ataque cardaco como a melhor coisa que j aconteceu com ele. "Sim, minhas artrias esto mais abertas," diz ele. "Mas ainda mais importante, estou mais aberto."
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2 Mudana de estilo de vida. desta passagem que podemos depreender que o empresrio foi mais longe em sua busca por recuperao e sade (went further in his search for recovery and health).
It was sound advice, but in combing the medical literature, the patient discovered that he needed to do more. Studies suggested that his risk of dying within six months would be four times greater if he remained depressed and lonely. So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom. His health has improved steadily since then, and so has his outlook on life. In fact he now describes his heart attack as the best thing that ever happened to him. Yes, my arteries are more open, he says. But even more important, Im more
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Letra E.
29- The advice given by the doctor is dened as sound. In other words, it O conselho dado pelo mdico definido como SOUND. Em outras palavras, ele a) might be effective. pode ser eficaz. b) is reliable and effective. confivel e eficaz. c) is questionable. questionvel. d) should be looked into. deve ser analisado. e) must be deeply researched. deve ser profundamente pesquisado.
Vimos uma questo da ESAF na aula passada cobrando essa mesma palavra! Nas pginas 11 e 12 da Aula 05 temos a explicao. Letra B.
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Questo que demandava uma compreenso geral do texto. Ainda que o candidato desconhecesse determinadas palavras, o entendimento do sentido como um todo era suficiente para acertar. At mesmo o ttulo indicava a resposta, uma vez que o verdadeiro remdio (real medicine) tratado no corpo do texto a mudana de atitude perante a vida (change of attitude to life).
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Letra D.
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CURSO ONLINE DE INGLS QUEST QUESTES COMENTADAS AFRFB PROFESSORA GABRIELA KNOBLAUCH
PROVA 2
Sugiro que imprimam a prova toda e criem o banco de provas
Banco de provas
Read the text entitled The case for at at taxes in order to answer questions 31 to 34:
Estonias economy has grown impressively since its 1994 reform. Growth reached double digits in 1997, and has since settled at around 6% annually, after a slump at the turn of the century. Repealing its high tax rate on the rich did not erode the countrys countrys tax base as some might have feared. In 1993, general government revenues were 39.4% of the gross domestic product (GDP); in 2002, they were 39.6%. Estonia now plans to cut its at tax from 26% to 20% by 2007. at income tax? Perhaps How much do Estonias robust revenues owe t to its at less than is frequently advertised. In 1993, the year before its reform, Estonias multiple personal income taxes raised revenues amounting to 8.2% at income tax raised revenues worth just 7.2%. of GDP. In 2002, its at at income tax that generated so much excitement abroad Indeed, the at value-added seems to be carrying less weight than Estonias old-fashioned old fashioned value tax (VAT), which raised 9.4% of GDP in revenues in 2002. VAT is, of course, the attest attest tax of all. It levies a uniform rate on the goods you buy, taking a constant cut of your money when it is spent as opposed to when it is earned. Estonias VAT is also quite broad, leaving relatively few things out (hydropower and windpower were two curious exceptions).
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32- The author mentions a slump in Estonias growth at the turn of the century which characterizes a) a much less successful period. b) a remarkable period of prosperity. c) a slightly better scal period. d) a landmark in Estonias growth. e) the beginning of Estonias growth.
33- In paragraph 2, the role played by Estonias at income tax in relation to its robust revenues is a) ignored. b) questioned. c) omitted. d) not mentioned. e) disregarded.
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Read the text entitled The prices of sin in order to answer questions 35 to 37:
Much ministerial brow-sweat has been devoted to turning Britons into ealthier, better-adjusted citizens, but the public has a nasty habit of spoiling the party. New gures provoked hand-wringing this week when they suggested that British alcohol consumption is rising even as the French and the Germans are drinking less. Alcohol-fuelled crime is on the increase and smoking rates, which the government has promised to reduce, are stuck. To economists, the solution is obvious: just raise taxes on the goods in question. Successive governments have taken this advice to heart, leaving Britain with some of the highest sin taxes in Europe. Yet Labour has abandoned scal tinkering for a sort of social engineering that comes over as inconsistent: liberal laws that allow pubs to open around the clock in the hope of curing Britains drink culture sit oddly with authoritarian plans to forbid smoking in public places.
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36- In paragraph 1, the new gures related to the British alcohol consumption are said to have caused a) worries. b) consternation. c) relief. d) disbelief. e) mistrust.
37- According to the text, the sin taxes a) are likely to be adopted in Britain. b) have been proposed by the German authorities. c) should have been implemented in Britain. d) must be forbidden by the European Union. e) have been put into practice by British governments.
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Im concerned about the long-term risks of drinking a lot of caffeine (two or more cups of coffee a day). I have no family history of heart disease and no history of heart trouble. Am I at risk? Dr. Thomas H. Lee: I wouldnt worry about the caffeine in a few cups of coffee. Lots of caffeine can rev up your heart and make it beat faster, occasionally even launching into prolonged periods of a racing heart. You will almost surely feel palpitations if you get these abnormal heartbeats, and then you should heed your bodys advice to cut back on the caffeine. Heavy coffee drinkers dont have a higher risk of cardiomyopathy (damaged heart muscle) or heart attacks. If you do decide to cut back on caffeine, you may experience headaches during the transition. Until recently, vitamin E was touted as a good-heart supplement. Now several studies indicate that vitamin E supplements can increase the risk of heart disease or stroke. Does the medical community agree? Dr. Thomas H. Lee: You have it right. In the 1990s, vitamin E was very promising but controversial. Epidemiological studies showed that regular vitamin E users had 20 to 40 percent lower rates of heart disease than nonusers. Since then, larger experiments have not shown any benet from taking vitamin E.
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39- According to Dr. Lee, we should listen to our bodys advice to cut back on the caffeine. In other words, our body advises us a) not to stop drinking it. b) to reduce our caffeine intake. c) to increase caffeine consumption. d) to regularly consume caffeine. e) to quit caffeine consumption.
40- In his answer to question 2, Dr. Lee a) prescribes the intake of vitamin E supplements. b) points out the risks of taking vitamin E. c) bears out the claim that supplements are risky. d) demysties the benets from taking vitamin E. e) corroborates the benefits of vitamin E intake.
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Estonias economy has grown impressively since its 1994 reform. Growth reached double digits in 1997, and has since settled at around 6% annually, after a slump at the turn of the century. Repealing its high tax rate on the rich did not erode the countrys tax base as some might have feared. In 1993, general government revenues were 39.4% of the gross domestic product (GDP); in 2002, they were 39.6%. Estonia now plans to cut its flat tax from 26% to 20% by 2007. A economia da Estnia cresceu de forma impressionante desde a reforma de 1994. O crescimento atingiu dois dgitos em 1997, e desde ento se estabeleceu em torno de 6% ao ano, depois de uma queda na virada do sculo. Repelir a alta taxa fiscal sobre os ricos no corroeu a base tributria do pas como alguns podiam ter temido. Em 1993, as receitas governamentais gerais eram 39,4% do produto interno bruto (PIB); em 2002, eram 39,6%. A Estnia agora planeja reduzir seu imposto de alquota nica de 26% para 20% at 2007. How much do Estonias robust revenues owe to its flat income tax? Perhaps less than is frequently advertised. In 1993, the year before its reform, Estonias multiple personal income taxes raised revenues amounting to 8.2% of GDP. In 2002, its flat income tax raised revenues worth just 7.2%. Indeed, the flat income tax that generated so much excitement abroad seems to be carrying less weight than Estonias old-fashioned value-added tax (VAT), which raised 9.4% of GDP in revenues in 2002. Quanto as receitas robustas da Estnia devem a seu imposto de renda de alquota nica? Talvez menos do que frequentemente anunciado. Em 1993, um ano antes da sua reforma, os mltiplos impostos de renda pessoal da Estnia angariaram receitas no valor de 8,2% do PIB. Em 2002, seu imposto de renda de alquota nica angariou receitas no valor de apenas 7,2%. De
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Letra A Errada. O autor fala que a Estnia cresceu de forma impressionante (grown impressively) desde/ a partir (since) de sua reforma de 1994 e no apenas no ano de 1994. Letra B Errada. Houve a reforma e no apenas uma tentativa de reforma (reform attempt). Letra C Errada. O texto no fala que o sistema fiscal da Estnia seja oneroso (burdensome). Apenas o descreve. Alm disso, o pargrafo no trata apenas de poltica fiscal. Fala tambm de crescimento. Letra D Correta. O pargrafo fala tanto de poltica fiscal (tax policy) quanto de growth (crescimento). Letra E Errada. Futura taxa de juros (upcoming interest rates) citada apenas na ltima linha do pargrafo, logo, no podemos afirmar que ele descreve (outlines) tal taxa. A descrio sobre poltica fiscal e crescimento de modo geral e no especificamente sobre futuras taxas de juros.
32- The author mentions a slump in Estonias growth at the turn of the century which characterizes O autor menciona uma queda no crescimento da Estnia na virada do sculo que caracteriza a) a much less successful period. um perodo muito menor de sucesso. b) a remarkable period of prosperity. um perodo notvel de prosperidade. c) a slightly better fiscal period. um perodo fiscal um pouco melhor.
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Estonias economy has grown impressively since its 1994 reform. Growth reached double digits in 1997, and has since settled at around 6% annually, after a slump at the turn of the century. A economia da Estnia cresceu de forma impressionante desde a reforma de 1994. O crescimento atingiu dois dgitos em 1997, e desde ento se estabeleceu em torno de 6% ao ano, depois de uma queda na virada do sculo.
A palavra SLUMP super comum em textos de economia. Vamos aprendla: Segundo o Macmillan:
To be suddenly reduced to a much lower level Ser repentinamente reduzido a um nvel muito mais baixo
Segundo o Michaelis:
Queda brusca de preos Baixa Colapso Fracasso poca de desemprego
Reparem que a nica alternativa com sentido negativo a Letra A, nossa resposta. 33- In paragraph 2, the role played by Estonias flat income tax in relation to its robust revenues is No pargrafo 2, o papel desempenhado pelo imposto de renda de alquota nica da Estnia em relao s suas receitas robustas" a) ignored. ignorado. b) questioned. questionado.
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Podemos depreender da passagem acima que o papel (role) do imposto de renda de alquota nica (flat income tax) regra geral entendido de uma forma tal que o autor questiona (questions), duvida do grau de importncia e ligao com as receitas robustas. Letra B.
34- In paragraph 3, the author refers to VAT, a tax which No pargrafo 3, o autor se refere ao IVA, um imposto que a) is about to be raised. est prestes a ser aumentado. b) may frequently be dodged. pode ser frequentemente evitado. c) might be repealed. pode ser repelido. d) will be simplified. ser simplificado. e) has already been set. j foi estabelecido.
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Se o imposto sobre valor agregado (value-added tax) elevou o PIB em 2002, e obvio que ele j foi estabelecido (has been set) e que est em plena aplicao. Letra E. Read the text entitled The prices of sin in order to answer questions 35 to 37: Leia o texto intitulado "Os preos do pecado" a fim de responder s perguntas de 35-37:
Much ministerial brow-sweat has been devoted to turning Britons into healthier, better-adjusted citizens, but the public has a nasty habit of spoiling the party. New figures provoked hand-wringing this week when they suggested that British alcohol consumption is rising even as the French and the Germans are drinking less. Alcohol-fuelled crime is on the increase and smoking rates, which the government has promised to reduce, are stuck. Muito suor de testa ministerial tem sido dedicado a transformar britnicos em mais saudveis e melhor ajustados cidados, mas o pblico tem o pssimo hbito de estragar a festa. Novos nmeros provocaram aflio esta semana, quando eles indicaram que o consumo britnico de lcool est aumentando mesmo enquanto os franceses e os alemes esto bebendo
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36- In paragraph 1, the new figures related to the British alcohol consumption are said to have caused No pargrafo 1, os novos nmeros relacionados ao consumo britnico de lcool dizem ter causado a) worries. preocupaes. b) consternation. consternao. c) relief. alvio. d) disbelief. descrena. e) mistrust. desconfiana.
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37- According to the text, the sin taxes De acordo com o texto, os impostos sobre pecados a) are likely to be adopted in Britain. provavelmente sero adotados na Inglaterra. b) have been proposed by the German authorities. foram propostos pelas autoridades alems. c) should have been implemented in Britain. deveriam ter sido implementados na Inglaterra. d) must be forbidden by the European Union. devem ser proibidos pela Unio Europeia. e) have been put into practice by British governments. foram colocados em prtica por governos britnicos. O texto nos diz que os impostos sobre pecados (sin taxes) j foram colocados em prtica (put into practice) na Inglaterra. Vejam:
Successive governments have taken this advice to heart, leaving Britain with some of the highest sin taxes in Europe. Sucessivos governos tm levado este conselho a srio, deixando a Gr-Bretanha com alguns dos maiores impostos sobre pecados" da Europa.
Letra E.
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When should you start to worry? Quando voc deve comear a se preocupar?
Source: Newsweek (adapted) Oct 17, 2005
Im concerned about the long-term risks of drinking a lot of caffeine (two or more cups of coffee a day). I have no family history of heart disease and no history of heart trouble. Am I at risk? Estou preocupado com os riscos a longo prazo de beber uma grande quantidade de cafena (duas ou mais xcaras de caf por dia). Eu no tenho nenhum histrico familiar de doena cardaca e nenhum histrico de problemas cardacos. Estou em risco? Dr. Thomas H. Lee: I wouldnt worry about the caffeine in a few cups of coffee. Lots of caffeine can rev up your heart and make it beat faster, occasionally even launching into prolonged periods of a racing heart. You will almost surely feel palpitations if you get these abnormal heartbeats, and then you should heed your bodys advice to cut back on the caffeine. Heavy coffee drinkers dont have a higher risk of cardiomyopathy (damaged heart muscle) or heart attacks. If you do decide to cut back on caffeine, you may experience headaches during the transition. Dr. Thomas H. Lee: Eu no me preocuparia com a cafena em algumas xcaras de caf. Muita cafena pode acelerar rapidamente seu corao e fazlo bater mais rpido, ocasionalmente at o lanar em perodos prolongados de corao acelerado. Voc quase certamente ir sentir palpitaes se tiver estes batimentos cardacos anormais, e ento voc deve seguir os conselhos do seu corpo para reduzir a cafena. Bebedores pesados de caf no tm um maior risco de cardiomiopatia (msculo cardaco danificado) ou ataques cardacos. Se voc decidir reduzir a cafena, voc pode experimentar dores de cabea durante a transio. Until recently, vitamin E was touted as a good-heart supplement. Now several studies indicate that vitamin E supplements can
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38- In his answer to question 1, Dr. Lee warns against drinking lots of caffeine since it Na sua resposta questo 1, o Dr. Lee adverte contra beber muita cafena, uma vez que a) might cause a sudden faint. pode causar um desmaio sbito. b) can slow the heartbeats. pode retardar os batimentos cardacos. c) may accelerate the heartbeats. pode acelerar os batimentos cardacos. d) will surely increase the heartbeats. ir certamente aumentar os batimentos cardacos. e) damages the heart muscle. danifica o msculo do corao.
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Vamos mais uma vez recorrer ao quadro-resumo de MODAIS. O texto diz que muita cafena pode (can) acelerar (rev up) o corao e faz-lo bater (beat) mais rpido (faster). Observem que PODE ocorrer tal acelerao. O autor no diz que certamente (will surely) ocorrer. Letra D errada. Letra A Errada. O texto no menciona desmaio (faint). Letra B Errada. O texto fala em aumento (increase), acelerao (rev up, faster) e no em retardar, desacelerar (slow). Erro de contradio. Letra C Correta. Vide explicao acima. Letra D Errada. Vide explicao acima. Letra E Errada. O texto explcito em afirmar o contrrio quando diz que bebedores pesados de caf (heavy coffee drinkers) no tm um maior risco (dont have a higher risk) de cardiomiopatia (msculo cardaco danificado) ou ataques cardacos.
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40- In his answer to question 2, Dr. Lee Em sua resposta pergunta 2, o Dr. Lee a) prescribes the intake of vitamin E supplements. prescreve a ingesto de suplementos de vitamina E. b) points out the risks of taking vitamin E. aponta os riscos de tomar a vitamina E. c) bears out the claim that supplements are risky. confirma a afirmao de que os suplementos so arriscados. d) demystifies the benefits from taking vitamin E. desmistifica os benefcios de tomar vitamina E.
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Dr. Thomas H. Lee: You have it right. In the 1990s, vitamin E was very promising but controversial. Epidemiological studies showed that regular vitamin E users had 20 to 40 percent lower rates of heart disease than nonusers. Since then, larger experiments have not shown any benefit from taking vitamin E. Dr. Thomas H. Lee: Voc est certo. Na dcada de 1990, a vitamina E era muito promissora - mas controversa. Estudos epidemiolgicos mostraram que os usurios regulares de vitamina E tinham de 20 a 40 por cento mais baixas taxas de doenas cardacas do que os no usurios. Desde ento, experimentos maiores no tm demonstrado qualquer benefcio em tomar vitamina E.
Se o Dr. Lee diz que antes a vitamina E era considerada promissora (promissing) e que hoje experimentos maiores (larger experiments) no tm demonstrado (have not shown) qualquer benefcio oriundo da ingesto (intake) da vitamina E, podemos entender que em sua resposta ele desmitifica (demystifies) os benefcios de tomar tal vitamina. Letra D. Ateno os dois PHRASAL VERBS que aparecem no texto:
TO POINT OUT TO BEAR OUT apontar, destacar confirmar, corroborar
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Jim Webb: Health-care law represents a leadership failure for Obama President Obamas new health-care law will be his greatest liability as he attempts to once again win the critical swing state of Virginia, Sen. Jim Webb (D-Va.) warned Wednesday. Ill be real frank here, Webb said at a breakfast organized by Bloomberg News. I think that the manner in which the health-care reform issue was put in front of the Congress, the way that the issue was dealt with by the White House, cost Obama a lot of credibility as a leader. Webb voted for the law, but also for more than a dozen GOP-offered amendments to it. If you were going to do something of this magnitude, you have to do it with some clarity, with a clear set of objectives from the White House, added Webb, who opted not to run for a second term this year. ...It should have been done with better direction from the White House. He faulted Obama for playing too passive a role in shaping the legislation. Taking a lesson from Bill Clintons failed 1994 health-care overhaul effort-which was faulted for its micromanagement of the details of the bill--Obama opted to spell out a broad set of goals, and let Congress work out the details. What happened in the end, Webb said, was five different congressional committees voted out their version of health-care reform, and so you had 7,000 pages of contradictory information. Everybody got confused. ... From that point forward, Obamas had a difficult time selling himself as a decisive leader.
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Jim Webb: Health-care law represents a leadership failure for Obama Jim Webb: Lei da Sade representa um fracasso de liderana para Obama President Obamas new health-care law will be his greatest liability as he attempts to once again win the critical swing state of Virginia, Sen. Jim Webb (D-Va.) warned Wednesday. A nova lei da sade do presidente Obama ser o seu maior passivo enquanto ele tenta mais uma vez conquistar o crtico oscilante estado da Virgnia, advertiu o senador Jim Webb (Democrata do estado da Virgnia) na quartafeira. Ill be real frank here, Webb said at a breakfast organized by Bloomberg News. I think that the manner in which the health-care reform issue was put in front of the Congress, the way that the issue was dealt with by the White House, cost Obama a lot of credibility as a leader. "Eu vou ser verdadeiramente franco aqui", disse Webb em um caf da manh organizado pela Bloomberg News. "Eu acho que a maneira pela qual a questo da reforma da sade foi colocada em frente ao Congresso, a maneira que a questo foi tratada pela Casa Branca, custou a Obama muita credibilidade como um lder. Webb voted for the law, but also for more than a dozen GOP-offered amendments to it. Webb votou a favor da lei, mas tambm para mais de uma dzia de emendas oferecidas pela GOP (Partido Republicano). If you were going to do something of this magnitude, you have to do it with some clarity, with a clear set of objectives from the White House, added Webb, who opted not to run for a second term this year. ...It should have been done with better direction from the White House. "Se voc fosse fazer alguma coisa dessa magnitude, voc tem que faz-lo com alguma clareza, com um conjunto claro de objetivos da Casa Branca",
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Banco de vocabulrio
E F
1990s / 90s advances advice ailment alcohol-fuelled amendments annually at the turn of attorney/lawyer bigger bill blood pressure border breakfast brow-sweat burdensome cap century citizen committees details disbelief disease end exception exploit faint
dcada de 90 avanos conselho doena movido a lcool emendas anualmente na virada de advogado maior conta, projeto de lei presso sangunea fronteira, borda caf da manh suor da testa oneroso teto, limite, tampa sculo cidado comisses detalhes descrena doena final exceo faanha desmaio
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W weight windpower
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to be based to be intended to be stricken to be stuck to be subjected to beat to beg to buck to carry to comb to count to cure to damage to devote to discover to dodge to drink to eat to float to forbid to generate to hold to improve to launch to levy to listen
E F G H I L
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to to to to to to to to to to to to to
make meet open owe quit recover repeal research revise slash smoke spoil suppress
to tinker
T
W Y
fazer conhecer, encontrar abrir dever, estar em dvida parar, sair recuperar repelir pesquisar revisar cortar fumar estragar acabar, suprimir ajustar, fazer pequenas mudanas em algo para melhorar ou consertar apresentar ou cotar algo como bom ou importante rastrear usar, vestir valer trazer algo bom, render
Phrasal verbs
to to to to to to to to to to to to to bear out carry out come over cut back kick in look into phase out point out rev up set up spell out turn into work out confirmar realizar dar a impresso de reduzir entrar em ao analisar ser extinto gradualmente apontar acelerar rapidamente constituir, estabelecer enunciar transformar resolver
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Thats it for today! isso por hoje! Keep up the good work! Continuem com o bom trabalho! Hugs Abraos Teacher Gabriela
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