Aula 01 INGLÊS P/ RECEITA FEDERAL

CURSOS ON-LINE - INGLES - R F B 2011
PROFESSOR CARLOS AUGUSTO
AULA 1
Read the text below entitled "The Long Climb' so as to answer questions
21 to 23.
Text 1: The Long Climb
The world economy is fitfully getting back to normal, but it will be a "new
normal". This phrase has caught on, even if people disagree about what it
means. In the new normal, as defined by Pimco's CEO, Mohamed El-Erian,
growth will be subdued and unemployment will remain high. "The banking
system will be a shadow of its former self," and the securitization markets,
which buy and sell marketable bundles of debt, will presumably be a shadow of a
shadow. Finance will be costlier and investment weak, so the stock of physical
capital, on which prosperity depends, will erode.
The crisis invited a forceful government entry into several of capitalism's
inner sanctums, such as banking, American carmaking and the commercial-
paper market. Mr El-Erian worries that the state may overstay its welcome. In
addition, national exchequers may start to feel some measure of the fiscal strain
now hobbling California. America's Treasury, in particular, must demonstrate that
it is still a "responsible shepherd of other countries' savings." [ESAF / AFRFB
/2009] Source: www.economist.com
21. In paragraph 1, growth in the new order is defined as

a) both real and active.
b) absolutely extraordinary.
c) not very active or busy.
d) sustainable and rapid.
e) unpredictable.
22. In paragraph 1, finance is referred to as

a) remaining low throughout the crisis.
b) having been affected by the crisis.
c) having eroded throughout the process.
d) likely to be considered in a future analysis.
e) likely not to be hit by this scenario.
23. In paragraph 2, the author mentions "the fiscal strain now hobbling
California". In other words, the fiscal
a) policies which have been favouring California's growth.
b) pressure currently preventing California's development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
e) incentives recently promoted by the Californian government.
Prof. Carlos Augusto www.pontodosconcursos.com.br 1

ANALYSIS OF TEXT 1
1. How can you translate the title of this text?

The Long Climb
2. Verbs tenses:
a) escreva 3 construes verbais no present simple
b) escreva 3 construes verbais no future simple
c) escreva 1 construo verbal no past simple
2. Em que grau se encontra o adjetivo costlier (L-7)?
3. As a discourse marker o que est indicando a locuo such as?
4. Obviously the phrase 'in addition' (L-12) indicates addition. Que outro
discourse marker poderia o autor ter usado sem prejuzo do sentido do texto?
5. Translate the following fragments:
a) The world economy is fitfully getting back to normal
b) This phrase has caught on
c) even if people disagree about what it means
d) growth will be subdued and unemployment will remain high
e) The banking system will be a shadow of its former self

f) which buy and sell marketable bundles of debt
g) will presumably be a shadow of a shadow
h) Finance will be costlier and investment weak
i) so the stock of physical capital, on which prosperity depends, will erode
j) The crisis invited a forceful government entry into
k) several of capitalism's inner sanctums
l) banking, American carmaking and the commercial-paper market
m) Mr El-Erian worries that the state may overstay its welcome
n) In addition, national exchequers may start to feel some measure
o) of the fiscal strain now hobbling California
p) America's Treasury, in particular, must demonstrate
q) that it is still a responsible shepherd of other countries' savings

READING STRATEGIES
H diversos modos de se ler um texto. Voc dever montar sua reading

strategy e escolher qual tcnica de leitura melhor se adapta ao seu propsito.
Para entender um texto e conseguir responder corretamente as questes
propostas pela banca examinadora, voc poder escolher entre tcnicas de
fast reading - leitura rpida - ou intensive reading - leitura mais detalhada.
Fast Reading Techniques:
a) skimming: leitura rpida do texto para buscar a idia principal ou idias

principais. Use esta tcnica, por exemplo, se no tiver sobrado muito tempo
para ler um texto mais profundamente.
b) scanning: leitura rpida em busca de uma idia especfica. Como um

scanner faz com um texto que queira copiar, voc dever selecionar uma
informao especifica e nela concentrar-se.
Intensive Reading Skills
c) intensive reading: deve ser usada com os textos mais complexos, com a
finalidade de entend-lo mais detalhadamente. Com a utilizao dessa tcnica
voc ir em busca de:
c.1) stated ideas: quando o examinador formula uma questo em que caber
a voc buscar idias claramente expressas pelo autor do texto. So comuns os
seguintes enunciados: The author affirms / states / says that, It's clearly
expressed / mentioned in the text
c.2) implied ideas: quando o examinador formula uma questo para voc
buscar idia(s) sugerida(s) pelo autor do texto. Ateno para enunciados do
tipo: The author suggests / implies that / It's implicit that
c.3) inferred ideas: quando o examinador pretende que voc tire sua prpria
concluso para chegar melhor resposta. Neste caso, a informao, objeto da
questo proposta, no est expressa no texto. Ateno para os seguintes
enunciados e assemelhados: You / We may infer / conclude that,
Although it's not clearly stated in the text one may conclude / infer
that

LEARNING FROM PAST EXAMS
Nunca deixo de lembrar aos meus alunos que o ano de 2002 marca um
verdadeiro turning point na histria das provas de ingls elaboradas pela
Banca ESAF. Foi desde ento que ela passou a pegar pesadssimo nos textos
carregados ou no economs ou no tributs. sempre bom rever o texto abaixo
e tentar resolver as questes a respeito dele propostas. Procure aplicar as
tcnicas de leitura anteriormente mencionadas.
Read the text below, and then choose the best option to answer
questions 1 thru 5.
IS PAYMENT OF TAXES VOLUNTARY?
In the US, some individuals argue that they are not required to pay federal
taxes because the payment of federal taxes is voluntary. Proponents of this
position assert that the American system of taxation is based upon voluntary
assessment and payment. However, what does the law say about it?
The requirement to pay taxes is not voluntary and is clearly set forth in
section 1 of the Internal Revenue Code, which imposes a tax on the taxable
income of individuals, estates, and trusts as determined by the tables set forth
in that section. Furthermore, the obligation to pay tax is described in section
6151, which requires taxpayers to submit payment with their tax returns.
Failure to pay taxes could subject the noncomplying individual to criminal
penalties, including fines and imprisonment, as well as civil penalties. (ESAF/
TRF-2002)
1. In paragraph 1, the text refers to individuals who ...

a) are in charge of validating state laws.
b) volunteer to pay their taxes.
c) have failed to pay federal levies.
d) argue against the compulsory tax payment.
e) assess and charge federal taxes.

2. Section 1 of the Internal Revenue Code ...

a) sets the voluntary payment of taxes.
b) establishes the requirement to pay taxes.
c) regulates the impact of fiscal adjustment.
d) addresses the issue of budget expenditures.
e) concerns the social security deficit.
3. According to the author, sanctions for non-compliance ...

a) might be approved of.
b) must soon be set.
c) should be devised.
d) may be established.
e) have been set.
4. The text ...

a) refers to state taxes.
b) concerns taxation issues.
c) concerns the social system.
d) sets economic criteria.
e) refers to retirement benefits.
5. According to the text, ...

a) federal taxes are refundable.
b) paying levies is voluntary.
c) criminal penalties are illegal.
d) American states must enforce fiscal laws.
e) taxpayers have fiscal obligations.

ANALYSIS OF 'IS PAYMENT OF TAXES VOLUNTARY?'

ANLISE DE O PAGAMENTO DE TRIBUTOS VOLUNTRIO?
Num curso preparatrio para o concurso da Receita Federal, a palavra mais

importante certamente tax (taxes).
O pequeno texto anterior apresenta diversas palavras ou locues relativas a
taxes (= tributos, impostos), como, por exemplo: taxpayers (=
contribuintes) // taxable income (= renda tributvel) // tax returns (=
declarao de imposto) // system of taxation (= sistema de tributao).
Alm dessas, existem muitas outras locues onde a key word 'tax' aparece.
Consegue reconhecer o EXERCISE V da aula demonstrativa? Aqui esto
todos os itens de vocabulrio extrados do texto anterior. Mentalmente, one
more time, tente associar a coluna A com a coluna B:
A B
1. tax deductible a. ( ) evaso fiscal
2. tax evasion b. ( ) paraso fiscal
3. tax haven c. ( ) iseno tributria
4. tax exemption d. ( ) dedutveis do imposto (a pagar)
5. tax bracket e. ( ) lanamento fiscal
6. tax assessment f. ( ) faixa de tributao
7. tax liability g. ( ) carga tributria
8. tax burden i. ( ) ao fiscal
9. tax revenue J- ( ) responsabilidade tributria
10. tax case k. ( ) receita fiscal
I. Quais as penalidades criminais mencionadas pelo autor do texto?

a)
b)
II. Com a informtica e a expanso da Internet, crescente a popularidade da

palavra 'access'. Por exemplo: 'access denied' (= acesso negado). Portanto,
no creio que voc confunda com a palavra assessment em "...based upon
voluntary assessment and payment". Agora, qual o seu significado nesse
fragmento?
III. Copie trs fragmentos do texto em que o present simple usado (no
vale com o verbo to be)
a)
b)
c)

VOCABULARY BUILD UP
In order to get more acquainted with the economic jargon, translate the
following fragments in bold:
A fim de que voc se familiarize mais com o jargo econmico traduza os
fragmentos em negrito:
Investor Bulletin
It's that time of year -- the time to ring out the old and ring in the new, to
ditch bad habits and replace them with good ones. We can't guarantee you'll
lose weight, or become a better human being, but we can give you some
suggestions to help you whip your finances into shape. Here are our top 11
tips for 2011.
Visit: www.investor.gov
Top 11 Tips for 2011
1. Save and invest. Don't underestimate your ability to save and invest. With
compound interest, even modest investments now can grow over time.
a) underestimate your ability -

b) compound interest -
c) grow over time -
2. Lighten your credit load. Paying off high-interest debt may be your best
investment strategy. Few investments pay off as well, or with less risk than,
eliminating high-interest debt on credit cards or other loans.
d) Lighten your credit load -

e) Paying off high-interest debt -
f) eliminating high-interest debt -
3. Boost your "rainy-day" fund. Many experts recommend keeping about six
months of expenses in a federally insured account to cover sudden
unemployment or other emergencies.
g) Boost your "rainy-day" fund

h) federally insured account
i) cover sudden unemployment

4. "Sure thing" is fine as an expression but not as an investment pitch.

Promises of guaranteed high returns, with little or no risk, are a classic
warning sign of fraud. The potential for greater returns typically comes with
greater risk. You know the saying -- if it sounds too good to be true, it
probably is.
j) an investment pitch -
k) guaranteed high returns -
l) classic warning sign of fraud -
m) sounds too good to be true -
5. Take charge of your money. If you don't know where it goes, start keeping
track. There are plenty of tools to help you set a monthly budget and stick to
it.
n) Take charge of your money -

o) start keeping track -
p) set a monthly budget -
q) stick to it -
6. Pay yourself first. Put yourself at the top of your "payee" list. Regular
automatic deductions from your paycheck or bank account into a savings or
investment account will keep you on track toward your short and long-term
financial goals.
r) at the top of your "payee" list -

s) Regular automatic deductions -
t) paycheck or bank account -
u) savings or investment account -
v) keep you on track toward
w) short and long-term financial goals
7. Know your investment self. You're the best judge of yourself. Use that
knowledge to find investments that are a good match for you, based on your
goals and your ability to tolerate risks.
x) the best judge of yourself

y) Use that knowledge -
z) are a good match for you,

8. Make sure your older investments still fit you. Take time to review your
holdings and see if they're still appropriate for you. If you've outgrown them,
it's probably time to sell them and buy something better suited to you.
A) Make sure your older investments -

B) still fit you -
C) Take time to review your holdings -
D) If you've outgrown them -
9. Don't put all your eggs in one basket. One way to reduce the risks of
investing is to diversify your investment holdings. Think twice before investing
heavily in shares of your employer's stock or any single investment.
E) Don't put all your eggs in one basket -

F) investing heavily in shares -
10. Ignorance isn't always bliss, especially when it comes to your account
statements. Sure, it can hurt to look at statements when investments are
losing value. But if you don't review your statements, you may miss problems
in your accounts that are unrelated to performance.
G) Ignorance isn't always bliss -

H) it can hurt to look at statements -
I) if you don't review your statements -
j) unrelated to performance
11. Do your homework. Asking questions about financial opportunities and

checking out the answers with unbiased sources can help you make informed
choices and avoid fraud.
K) checking out the answers -

L) with unbiased sources -
M) make informed choices -

MOCK TEST
Teste Simulado
Read the text below in order to answer questions 1 to 3.
Government Actions Seen Affecting Economic Recovery

Actions taken by the Federal Reserve, other federal agencies and foreign
governments have helped improve conditions in some financial markets,
Bernanke said. Specifically, strains in short-term funding of markets have
eased since last fall as some interest rates have declined.
5 One bright spot, he said, is that many businesses have managed to trim
inventories in recent quarters.
Treasury Secretary Timothy Geithner told Congress separately March 3 that
the current recession is made worse by a financial system that is unable to
provide the credit necessary for recovery.
10 "You can see this across America as families find it difficult to get the
financing they need to buy new houses and cars while businesses have trouble
lining up the credit necessary to meet payroll," he said. Geithner said the U.S.
government has taken on several responses simultaneously, beginning with a
comprehensive economic recovery and financial stability plan, which is a
15 package of targeted investments and tax cuts designed to get Americans back
to work and get the economy growing.
To further spur lending to consumers for automobiles, education, credit
cards and other types of loans, and to help small businesses at a time of
extremely tight credit lending, the Federal Reserve announced March 3 a $200
20 billion program called the Term Asset-Backed Security Loan Facility.
In addition, the Obama administration initiated a program to help
homeowners buy or refinance homes by encouraging low mortgage interest
rates, Geithner said.
[By Merle David Kellerhals Jr. - Staff Writer - March 2009] - Visit:
http://www.america.qov/st/econ-enqlish
1. The phrase 'In addition' (L-21), as a discourse marker, is obviously

indicating addition. It could be replaced by
a) However.
b) Besides.
c) Therefore.
d) Likewise.
e)Indeed.

2. Ben Bernanke said that strains in short-term funding of markets
a) have been reduced since last autumn.

b) have been hard to deal with since last fall.
c) have been rising sharply.
d) have turned them too volatile.
e) have not shown any significant change for quite some time.
3. The $200 billion program announced by the Federal Reserve on March 3,

called the 'Term Asset-Backed Security Loan Facility', aims to
a) achieve economic recovery and financial stability in the long run.

b) provide consumers with lending incentives related to various kinds of loans.
c) help big businesses at a time of extremely tight credit lending.
d) promote targeted investments and tax cuts.
e) permit interest rates to decline even further.
4. In the fragment "You can see this across America ..." (L-10) the modal
verb can indicates that
a) people must visualize throughout the US ...

b) you ought to look at the whole country from a different perspective ...
c) it is possible to observe all over the US ...
d) one is able to view the whole of the American country ...
e) in the near future people will be able to regard the US differently ...
5. When the author says "businesses have trouble lining up the credit
necessary to meet payroll" (L-11/12) it means that businesses
a) have.
b) have last fall.
c) have.
d) have.
e) are finding it hard to get enough credit to pay their employees.

JUST FOR FUN
PICTURE TEST
If everybody started wearing [a) stickers / b) sneakers]

shoeshine boys would go out of business.
USEFUL TIPS (Dicas teis)
Continuamos a analisar a prova para auditor da RFB de 2009 nesta aula.

Once more lembro a voc que neste curso, vamos abordar os seguintes
assuntos principais e apresentar exerccios sobre eles: Function Words &
Content Words (Palavras Funcionais e Palavras de Contedo); Regular &
Irregular Verbs (Verbos Regulares e Irregulares); Affixes (Afixos - Prefixos
& sufixos); True & False Cognates (Verdadeiros e Falsos Cognatos);
Discourse Markers (Palavras Marcadoras do Discurso); Verb Tenses Tempos
Verbais; Modal Verbs Verbos Modais; Vocabulary Build Up Techniques
(Tcnicas para construo do vocabulrio); Phrasal Verbs (Verbos +
partculas adverbiais); Collocation / Idioms (Collocation & Expresses
Idiomticas). Procure metdica e disciplinadamente desenvolver seus
conhecimentos nessas reas principais. For instance, no deixe de fazer uma
boa reviso dos tempos verbais. Consulte o summary of verb tenses no final
desta aula. Keep studying, guys. Never give up!

EXERCISES
I. Complete with the right past form of the verbs in parentheses.
1. The finance minister (say) that the countries' profits exceed

what they need to fund their national programs.
2. Behind the scenes oil producers actually have (do) a great deal
to put more oil on the market.
3. some oil producers have (be) criticized in the U.S. for not doing
enough to increase oil production.
4. The Administration has (spend) considerable effort

implementing a comprehensive plan for stabilizing our housing market.
5. Homeowners (seek) help to avoid foreclosure.
II. Definitions - Complete with the missing word
interest appeal gross indirect bonus
1. - to call for a review of an IRS decision or proposed

adjustment.
2. - Compensation received by an employee for services

performed, given in addition to an employee's usual compensation.
3. income - Money, goods, services, and property a person

receives that must be reported on a tax return.
4. tax - A tax that can be shifted to others, such as business

property taxes.
5. - The charge for the use of borrowed money.

III. Phrasal Verbs - Use the particles from the box so as to form a
PHRASAL VERB with LOOK.
OVER FOR UP OUT TO
1. If you need any help with your Math problems, look me. (= ask
me for help)
2. My grandpa was a man I looked to. (= admire)
3. Look ! You can't cross the street in the middle of the block. (= be
careful)
4. This is not the word I was looking . (= search)
5. Dora is not going out with us. She has to look an apartment she
intends to rent. (= examine)
IV. Words in Families - Use three of the words in the box to complete
the sentences.
1. CONSUMER / CONSUMPTION / CONSUMERISM / CONSUMED
a) The of genetically modified products is increasing.

b) After the approval of the statute, we feel more protected
when we buy something.
c) In our modern society, where is widespread, we need to
discipline ourselves in order not to buy superfluous goods.
2. ECONOMICAL / ECONOMIC / ECONOMICS / ECONOMY
a) Her new car is more than the one she had last year.
b) I studied when was at college.
c) The Finance Minister will address the nation. In his speech he will talk about
our current problems.

3. PROTECT / PROTECTION / PROTECTIONIST / UNPROTECTED
a) The US has adopted measures.

b) She did not feel safe to go out late at night. She said that she felt really
c) It's up to the police to provide citizens with against criminals.
4. DECIDE / DECISION / DECISIVELY / DECISIVE
a) They hired him because he can make quickly.

b) It's up to you to . I've shown you all the options.
c) We wouldn't have won without your participation. You've played a
role, indeed.
5. ACCOUNTANT/ ACCOUNTING/ ACCOUNTABLE/ ACCOUNTABILITY
a) Helen's uncle has worked as an all his life.

b) I've never worked in the department of the company.
c) Mr. Hill said we are to be held for the failure of the project.
6. TAX / TAXABLE / TAXATION / TAXES
a) My income has increased since last year.

b) The IRS officials are expected to combat evasion.
c) Oswald owes the IRS a fortune in back .

ANSWERS & COMMENTS
The Long Climb
21. C - Atravs da leitura atenta do pargrafo 1 constata-se que o

crescimento nesta nova ordem mundial de que fala o autor no ser to
dinmico ou ativo quanto antes. Observe-se que o autor fala em subdued
growth, ou seja crescimento controlado. Nas outras opes l-se: em (a),
tanto real, verdadeiro quanto ativo, dinmico; em (b), absolutamente
extraordinrio (o que est longe de expressar a idia do pargrafo); em (d),
sustentvel e rpido; em (e), imprevisvel.
22. B - Quando o autor diz que o sistema bancrio, os mercados de valores

mobilirios sero uma sombra do que foram nesta nova ordem, isto nos d
respaldo para dizer que o setor financeiro foi afetado pela crise. Nas outras
opes temos: em (a), permaneceu baixo durante toda a crise; em (c), se
desgastou durante todo esse processo; em (d) provavelmente pode ser
considerado pelos analistas em anlises futuras; em (e), provavelmente pode
no atingido por este cenrio.
23. B - Quando o autor menciona "the fiscal strain now hobbling

California", literalmente, significa que a tenso fiscal neste momento impede
a Califrnia de andar normalmente; pois o verbo regular to hobble (=
mancar). Nas demais opes, temos: em (a), polticas que tm favorecido o
crescimento da Califrnia; em (c), programas adotados pela Califrnia com
sucesso; em (d), medidas que tm ganho significativa aceitao; em (e),
incentivos recentemente promovidos pelo governo da e Califrnia.

ANALYSIS OF TEXT 1
1. Translation of the title of text 1:

The Long Climb
A Longa Escalada
2. Construes verbais:
a) present simple - disagree (L-2) // means (L-3) // worries (L-11) // is
(L-14)
b) future simple - will be (L-1 /5 & 7) // will remain (L-4) // will erode (L-
8)
c) past simple - invited (L-9)
3. O adjetivo costlier (L-7) se encontra no grau comparativo, formado pela

supresso da letra 'y' e aps acrscimo do sufixo -ER ao adjetivo costly (=
caro, custoso)
4. As a discourse marker a locuo such as (= tal como, tais como) est

indicando exemplificao.
5. Obviously the phrase 'in addition' (L-12) is indicating addition. The author
could have used besides, moreover, ... to replace it.
6. Translation of the fragments:
a) The world economy is fitfully getting back to normal

A economia mundial est voltando ao normal irregularmente
b) This phrase has caught on

Esta frase pegou
c) even if people disagree about what it means

Mesmo se as pessoas discordarem do seu significado
d) growth will be subdued and unemployment will remain high

o crescimento ser subjugado e o desemprego permanecer alto
e) The banking system will be a shadow of its former self

O sistema bancrio ser uma sombra do que foi
f) which buy and sell marketable bundles of debt

que compram e vendem montantes de dvida

g) will presumably be a shadow of a shadow

presumivelmente sero uma sombra do que foram
h) Finance will be costlier and investment weak

Financiamentos sero mais onerosos e os investimentos mais fracos
i) so the stock of physical capital, on which prosperity depends, will erode

portanto o estoque fsico de capital, do qual depende a prosperidade, ir se
desgastar
j) The crisis invited a forceful government entry into

A crise promoveu a entrada forada do governo em
k) several of capitalism's inner sanctums

diversos dos preceitos sagrados do capitalismo
l) banking, American carmaking and the commercial-paper market

sistema bancrio, fabricao dos carros americanos e no Mercado de comrcio de
papel
m) Mr El-Erian worries that the state may overstay its welcome

Mr El-Erian se preocupa que o estado prolongue demais sua bem-vinda
interveno
n) In addition, national exchequers may start to feel some measure

alm disso, ministrios da fazenda podem comear a sentir, em alguma medida
o) of the fiscal strain now hobbling California.

A tenso fiscal que impede a California de se mover normalmente
p) America's Treasury, in particular, must demonstrate

O Tesouro Americano, em especial, deve demonstrar
q) that it is still a responsible shepherd of other countries' savings.

Que ainda o guardio responsvel das poupanas dos outros pases

ANSWERS
LEARNING FROM PAST EXAMS
Question 1: (D) Bastaria voc buscar no pargrafo 1 a informao cobrada

pelo examinador: a de que algumas pessoas fsicas nos EUA argumentam que
no esto obrigados ao pagamento de tributos federais, uma vez que tal
pagamento voluntrio, o que equivale a dizer que estes indivduos
argumentam contra o aspecto compulsrio do pagamento de impostos.
Question 2: (B) A meno da Seo 1 do Cdigo de Receitas Internas se

encontra no segundo pargrafo. Outra questo que poderia ser respondida
aps realizar o scanning do pargrafo 2. O mencionado cdigo estabelece a
obrigatoriedade do pagamento de impostos.
Question 3: (E) No final do curso teremos falado do prefixo NON- [um dos
prefixos ingleses que forma antnimos, eg, non-smoking = no fumante]. Se
voc conseguiu entender o fragmento 'sanctions for non-compliance' (=
sanes pelo no cumprimento), ento pde chegar concluso que tais
sanes j foram estabelecidas, have been set. Sem entrar em detalhes
sobre os modal verbs (might, may, should, must), traduzimos apenas as
outras opes: em (a), talvez venham a ser aprovadas; em (b), quase certo
que sejam estabelecidas em breve; em (c) devem ser concebidas; em (d),
talvez venham a ser estabelecidas.
Question 4: (B) O texto diz respeito a assuntos tributrios. Esse o tipo de

questo que obriga o candidato a fazer o intensive reading. preciso l-lo
detalhadamente para entender que no se refere a impostos estaduais, nem se
refere a um sistema social, nem, tampouco, estabelece critrios econmicos;
e, tambm, no se refere a benefcios de aposentadoria.
Question 5: (E) 'According to the text, ...' De acordo com o texto (ou com o
autor) so formulaes de enunciado em que o examinador quase nos obriga
leitura do texto inteiro. Observe que as diversas opes nos jogam feito bola
de pingue-pongue de um pargrafo para outro. Cabe a voc ir buscar o que o
autor afirma ou sugere para chegar melhor resposta. Em (a), diz-se:
impostos federais so restituveis; em (b), pagamento de levies (outra
palavra inglesa para tributo) voluntrio - opo que contraria a idia central
defendida pelo autor; em (c), absurdamente, tem-se penalidades criminais
so ilegais; em (d), l-se que os estados americanos tm que exigir o
cumprimento das leis fiscais.

ANALYSIS OF THE TEXT "IS PAYMENT OF TAXES VOLUNTARY?"
I. Criminal penalties (= penalidades criminais) mencionadas no texto:

a) fines (= multas)
b) imprisonment (= cadeia, priso)
II. A expresso 'voluntary assessment' corresponde avaliao voluntria.

O verbo to assess significa avaliar propriedades, rendimentos, danos, dentre
outras coisas, para efeito de tributao.
III. Fragmentos do texto c/ o present simple
a) some individuals argue that ...

algumas pessoas argumentam que ...
b) Proponents of this position assert that...

os proponentes desta posio afirmam que
c) What does the law say about it?

O que a lei tem a dizer sobre isso?
d) which imposes a tax o n .

que impe um tributo sobre ...
e) which requires taxpayers to submit payment

que requer (exige) dos contribuintes efetuar os pagamentos
VOCABULARY BUIL UP
Investor Bulletin
It's that time of year -- the time to ring out the old and ring in the new, to
ditch bad habits and replace them with good ones. We can't guarantee you'll
lose weight, or become a better human being, but we can give you some
suggestions to help you whip your finances into shape. Here are our top 11
tips for 2011.
Visit: www.investor.gov

Top 11 Tips for 2011

As 11 dicas principais para 2011
1. Save and invest. Don't underestimate your ability to save and invest. With
compound interest, even modest investments now can grow over time.
a) underestimate your ability - subestimar sua habilidade

b) compound interest - juros compostos
c) grow over time - crescer com o passar do tempo
2. Lighten your credit load. Paying off high-interest debt may be your best
investment strategy. Few investments pay off as well, or with less risk than,
eliminating high-interest debt on credit cards or other loans.
d) Lighten your credit load - alivie sua carga de credirio

e) Paying off high-interest debt - pagando integralmente as dvidas com
juros altos
f) eliminating high-interest debt - eliminando dvidas com juros altos
3. Boost your "rainy-day" fund. Many experts recommend keeping about six
months of expenses in a federally insured account to cover sudden
unemployment or other emergencies.
g) Boost your "rainy-day" fund - aumente o seu estoque de dinheiro para

uma emergncia
h) federally insured account - conta garantida pelo governo federal
i) cover sudden unemployment - cobrir um desemprego repentino
4. "Sure thing" is fine as an expression but not as an investment pitch.

Promises of guaranteed high returns, with little or no risk, are a classic
warning sign of fraud. The potential for greater returns typically comes with
greater risk. You know the saying -- if it sounds too good to be true, it
probably is.
j) an investment pitch - nvel mais alto de investimento

k) guaranteed high returns - rendimentos altos garantidos
l) classic warning sign of fraud - sinal de alerta clssico de fraude
m) sounds too good to be true - soa bom demais para ser verdade

5. Take charge of your money. If you don't know where it goes, start keeping
track. There are plenty of tools to help you set a monthly budget and stick to
it.
n) Take charge of your money - tome conta de seu dinheiro

o) start keeping track - comece a manter um controle
p) set a monthly budget - estabelea um oramento mensal
q) stick to it - ater-se a ele
6. Pay yourself first. Put yourself at the top of your "payee" list. Regular
automatic deductions from your paycheck or bank account into a savings or
investment account will keep you on track toward your short and long-term
financial goals.
r) at the top of your "payee" list - no topo da sua lista de beneficirios

s) Regular automatic deductions - deduces automticas regulares
t) paycheck or bank account - contracheque ou conta bancria
u) savings or investment account - conta de poupana ou investimento
v) keep you on track toward - mantero voc no caminho para
w) short and long-term financial goals - metas financeiras de curto e
longo prazo
7. Know your investment self. You're the best judge of yourself. Use that
knowledge to find investments that are a good match for you, based on your
goals and your ability to tolerate risks.
x) the best judge of yourself - voc o melhor juiz de si mesmo

y) Use that knowledge - use esse conhecimento
z) are a good match for you - que combinam com voc
8. Make sure your older investments still fit you. Take time to review your
holdings and see if they're still appropriate for you. If you've outgrown them,
it's probably time to sell them and buy something better suited to you.
A) Make sure your older investments - certifique-se de que seus

investimentos mais antigos
B) still fit you - ainda so convenientes a voc
C) Take time to review your holdings - reveja com calma seus
investimentos
D) If you've outgrown them - se elee no lhe servem mais

9. Don't put all your eggs in one basket. One way to reduce the risks of
investing is to diversify your investment holdings. Think twice before investing
heavily in shares of your employer's stock or any single investment.
E) Don't put all your eggs in one basket - (lit) no coloque todos os ovos
numa mesma cewsta, ou seja, diversifique seus investimentos
F) investing heavily in shares - investir pesadamente em aes
10. Ignorance isn't always bliss, especially when it comes to your account
statements. Sure, it can hurt to look at statements when investments are
losing value. But if you don't review your statements, you may miss problems
in your accounts that are unrelated to performance.
G) Ignorance isn't always bliss - a ignorncia nem sempre felicidade

H) it can hurt to look at statements - pode doer ter de analisar os
demonstrativos, extratos
I) if you don't review your statements - se voc no analisar esses
demonstrativos
J) unrelated to performance - no relacionados com atuao, performance
11. Do your homework. Asking questions about financial opportunities and

checking out the answers with unbiased sources can help you make informed
choices and avoid fraud.
K) checking out the answers - verificando as respostas

L) with unbiased sources - com fontes no tendenciosas
M) make informed choices - fazer escolhas conscientes, bem informadas
PICTURE TEST
If everybody started wearing (b) sneakers, shoeshine boys would go out of

business.
Se todo mundo passasse a usar tnis, os engraxates iriam falncia.

ANSWERS / MOCK TEST
1. B - A locuo 'In addition' poderia ser substituda pela palavra 'besides'

(= alm disso). Em (a), However indica contraste e significa entretanto; em
(c), therefore indica consequncia e significa portanto; na (d), likewise
expressa comparao, significa de igual modo, da mesma forma; e na (e),
Indeed, indica nfase e significa realmente.
2. A - Ben Bernanke disse que as tenses no financiamento de curto prazo dos

mercados reduziram-se desde o ltimo outono. Na (b), tm sido difceis de
lidar desde o ltimo outono; na (c), tm aumentado acentuadamente; na (d),
tornaram-nos excessivamente volteis; na (e), no apresentam nenhuma
mudana significativa h algum tempo.
3. B - O programa de 200 bilhes de dlares anunciado pelo FED em 3 de

maro, chamado de ' T e r m Asset-Backed Security Loan Facility' (Recursos para
emprstimos garantidos por ativos), visa a fornecer aos consumidores
incentivos para tomar vrios tipos de emprstimos. Nas demais opes, l-se:
em (a), alcanar a recuperao econmica e a estabilidade financeira a longo
prazo; em (c), ajudar as grandes empresas num momento de crdito
extremamente apertado para emprstimos; em (d), promover investimentos
planejados e cortes de impostos; na (e), permitir que as taxas de juros caiam
ainda mais.
4. C - Traduzindo o fragmento "You can see this across America ..." (= Pode-
se ver no pas inteiro ...) verifica-se que o modal verb can est indicando que
it is possible to observe all over the US (= possvel observar-se nos EUA
inteiro). Nas outras opes diz-se: em (a), people must visualize
throughout the country (= as pessoas tm de visualizar no pais inteiro); em
(b), you ought to look at the whole country from a different
perspective (= bom olhar o pas inteiro de uma perspectiva diferente); em
(d), one is able to view the whole of the American country (= pode-se
visualizar o pas norte-americano inteiro); em (e), in the near future people
will be able to regard the US differently (= num futuro prximo as pessoas
podero considerar os EUA de forma diferente).

ANSWERS / EXERCISES
I. PAST FORMS OF THE VERBS
1. The finance minister said that the countries' profits exceed what they need
to fund their national programs.
O ministro da Fazenda declarou que os lucros dos pases excedem o montante
de que necessitam para financiar seus programas nacionais.
2. Behind the scenes oil producers actually have done a great deal to put
more oil on the market.
Por trs dos bastidores produtores de petrleo fizeram muito para colocar mais
petrleo no mercado.
3. Some oil producers have been criticized in the U.S. for not doing enough to
increase oil production.
Alguns produtores de petrleo tm sido criticados nos EUA por no fazerem o
suficiente para aumentar a produo de petrleo.
4. The Administration has spent considerable effort implementing a

comprehensive plan for stabilizing our housing market.
O governo empreendeu considerveis esforos para implementar um plano
abrangente para estabilizao do mercado imobilirio.
5. Homeowners sought help to avoid foreclosure.

Os proprietrios de residncias procuravam ajuda para evitar a execuo
hipotecria.
II. DEFINITIONS - COMPLETE WITH THE MISSING WORD
1. Appeal - To call for a review of an IRS decision or proposed adjustment.

Recurso - solicitar uma reviso de um lanamento da IRS ou ajuste
proposto.
2. Bonus - Compensation received by an employee for services performed;

given in addition to an employee's usual compensation.
Bnus - remunerao recebida pelo empregado por servios prestados,
concedidos alm da remunerao usual do empregado.
3. Gross income Money, goods, services, and property a person receives that
must be reported on a tax return.
Renda bruta - dinheiro, mercadorias, servios, e propriedades que uma
pessoa receba e que devem ser includos numa declarao de imposto.

4. Indirect tax - A tax that can be shifted to others, such as business

property taxes.
Imposto indireto - um imposto que pode ser transferido para outros, tais
como os impostos sobre propriedade das empresas.
5. Interest - The charge for the use of borrowed money.

Juros - o percentual cobrado pelo uso do dinheiro emprestado.
III. PHRASAL VERBS WITH LOOK.
1. If you need any help with your Math problems, LOOK TO me. (= ask me
for help)
Se precisar de ajuda com seus problemas de matemtica procure-me.
2. My grandpa was a man I LOOKED UP to. (= admire)

Meu av era um homem a quem eu admirava.
3. LOOK OUT! You can't cross the street in the middle of the block. (= be
careful)
Cuidado! Voc no pode atravessar a rua no meio do quarteiro.
4. This is not the word I was LOOKING FOR. (= search)

Esta no a palavra que eu estava procurando.
5. Dora is not going out with us. She has to LOOK OVER an apartment she
intends to rent. (= examine)
Dora no vai sair conosco. Ela tem que ir ver um apartamento que pretende
alugar.
IV. WORDS IN FAMILIES
1. a) The CONSUMPTION of genetically modified products is increasing.

O consumo de produtos geneticamente modificados est aumentando.
b) After the approval of the CONSUMER statute, we feel more protected when
we buy something.
Aps a aprovao do cdigo de defesa do consumidor ns nos sentimos mais
protegidos quando compramos algo.
c) In our modern society, where CONSUMERISM is widespread, we need to
discipline ourselves in order not to buy superfluous goods.
Em nossa sociedade moderna, onde o consumismo disseminado, precisamos
disciplinar-nos a fim de no comprarmos bens suprfluos.

2. a) Her new car is more ECONOMICAL than the one she had last year.
O novo carro dela mais econmico do que aquele a que ela possua no ano
passado.
b) I studied ECONOMICS when was at college.
Eu estudei economia quando estava na faculdade.
c) The Finance Minister will address the nation. In his speech he will talk about
our current ECONOMIC problems.
O Ministro da Fazenda se dirigir nao. No seu pronunciamento falar sobre
os atuais problemas econmicos.
3. a) The U.S. has adopted PROTECTIONIST measures.

Os EUA adotaram medidas protecionistas.
b) She did not feel safe to go out late at night. She said that she felt really
UNPROTECTED.
Ela no se sentia segura para sair tarde da noite. Disse que se sentia
realmente desprotegida.
c) It's up to the police to provide citizens with PROTECTION against
criminals.
Cabe polcia prover proteo aos cidados contra os criminosos.
4. a) They hired him because he can make DECISIONS quickly.

Eles o contrataram porque ele capaz de tomar decises rapidamente.
b) It's up to you to DECIDE. I've shown you all the options.
Cabe a voc decidir. J lhe mostrei todas as opes.
c) We wouldn't have won without your participation. You've played a
DECISIVE role, indeed.
No teramos vencido sem sua participao. Na verdade, voc desempenhou
um papel decisivo.
5. a) Helen's uncle has worked as an ACCOUNTANT all his life.

O tio da Helena trabalhou a vida toda como contador.
b) I've never worked in the ACCOUNTING department of the company.
Nunca trabalhei no departamento de contabilidade da empresa.
c) Mr. Hill said we are to be held ACCOUNTABLE for the failure of the project.
O Sr. Hill disse que nos seramos responsabilizados pelo fracasso do projeto.
6. a) My TAXABLE income has increased since last year.

Minha renda tributvel aumentou desde o ano passado.
b) The IRS officials are expected to combat TAX evasion.
Aos agentes da SRF cabe combater a evaso fiscal.
c) Oswald owes the IRS a fortune in back TAXES.
Oswaldo deve SRF uma fortuna em impostos atrasados.

VERB TENSES - A SUMMARY
fundamental ter uma boa noo dos tempos verbais em ingls. After all,
no h frase sem verbo. Quanto mais familiarizado voc estiver com este
tpico mais fluentemente conseguir ler os textos caractersticos das provas
elaboradas pela ESAF.
Em breve, estudaremos os modal verbs, ou seja, os verbos auxiliares

defectivos, como can, may must, will, should, ... porm, for the time
being, d uma boa revisada nestes tempos verbais essenciais.
1. THE PRESENT SIMPLE
a) Used to express habitual or usual actions.

Usado para expressar aes habituais, rotineiras.
I go to work every week day - Monday thru Friday.

Vou para o trabalho todos os dias teis - de segunda sexta.
My teacher usually speaks English in class.

Meu professor geralmente fala ingls em aula.
"Do you know George?"

"No, I don't know him."
- Voc conhece o George?
- No. Eu no o conheo.
b) Used to express permanent or general truths.

Usado para expressar verdades permanentes ou universais.
The sun does not rise in the west, it rises in the east.
O sol no nasce no oeste; ele nasce no leste.
"Does the earth go round the sun?"

"Yes, it does".
- A terra gira em torno do sol?
- Sim, ela gira.

c) Used after when, whenever, while, before, after, as soon as, until,...
in time clauses. (In Portuguese a future tense is used.)
Usado aps: quando, sempre que, enquanto, aps, assim que/ to logo que,
at, em oraes temporais.
You can go as soon as the director arrives.

Voc pode ir assim que o diretor chegar.
Let's wait until my wife comes back home.

Vamos esperar at a minha mulher voltar para casa.
d) Used to refer to future, scheduled things.

Usado para referir-se a coisas futuras, planejadas.
What time does your class begin tomorrow?

A que horas comea (comear) a sua aula amanh?
My plane leaves at 8 p.m. tonight.

Meu avio parte (partir) s oito da noite hoje.
2. PRESENT CONTINUOUS
a) Used mainly to describe an action happening at the moment of speaking.

Usado para descrever aes acontecendo no momento em que se fala.
The sun is shining now.

O sol est brilhando agora.
Is Jane studying German at present?

A Jane est estudando alemo no presente momento?
We are speaking English now. We aren't speaking Portuguese.

Estamos falando ingls agora. No estamos falando portugus.
b) The present continuous can be used to refer to future actions, too.

Tambm o presente contnuo pode ser usado com aes futuras.
Regina is visiting us next week.

Regina nos visitar na semana que vem.
I'm seeing my eye doctor tomorrow afternoon.

Consultarei meu oftalmologista amanh tarde.

3. PAST SIMPLE
Used to express an action that happened at a definite time in the past.

Oftentimes, adverbs or phrases such as yesterday, two weeks ago, last
year, ..., are present.
Usado para expressar uma ao que aconteceu num tempo definido no
passado. Freqentemente, advrbios ou expresses como ontem, duas
semanas atrs, ano passado ... esto presentes.
I met her two years ago.

Eu a encontrei h dois anos.
My brother didn't get a job last month.

Meu irmo no conseguiu um emprego no ms passado.
Did you see Spielberg's latest film last Sunday?

Voc viu o ultimo filmo do Spielberg no sbado passado?
Jack arrived ten minutes late today.

O Jack chegou dez minutos atrasado hoje.
Milton worked at KNY for thirty five years. He retired last year.
Milton trabalhou na KNY por 35 anos. Aposentou-se no ano passado.
4. PAST CONTINUOUS
a) To describe a past action in progress connected to another past action.

Expressa uma ao contnua no passado ligada a outra ao passada.
I was going to school when I met Susan.

Estava indo para a escola quando encontrei a Susan.
The phone was ringing when Mrs. Dawson arrived home.

O telefone estava tocando quando a Sra Dawson chegou em casa.
Were you studying last night when I called you up?

Voc estava estudando ontem noite quando eu telefonei para voc?
She wasn't playing tennis this afternoon. She was dancing.

Ela no estava jogando tnis esta tarde. Estava danando.

b) It may also be used to describe an action that was happening at the same
time another action was in progress.
Pode ser tambm usado para descrever que uma ao passada estava em
progresso ao mesmo tempo que outra.
While his wife was doing the housework, Bill was writing letters.
Enquanto sua esposa estava fazendo suas tarefas, o Bill estava escrevendo
cartas.
All the time the movie star was bathing at the beach, her security agents
were keeping an eye on anyone who came close to her.
Todo o tempo que a estrela estava se banhando no mar, seus agentes de
segurana estavam vigiando qualquer um que dela se aproximasse.
5. PRESENT PERFECT SIMPLE
The present perfect tense is mainly used:

O tempo presente perfeito usado principalmente para:
a) to say that an action has just taken place or has repeatedly happened
already but the definite time is not specified.
Para dizer que uma ao acaba de acontecer - ou aconteceu repetidas vezes
sem que um tempo definido seja especificado.
Mr. Hart has just left.

O Sr. Hart acabou de sair.
I'm not going to the movies with you. I have already seen that movie twice.
No vou ao cinema com voc. J vi esse filme duas vezes.
Jennifer has not read J's latest book.

Jennifer no leu o ltimo livro do J.
b) To express actions which begin in the past and are connected with the
present and are likely to go on in the future. 'For' and 'since' are commonly
used.
Para expressar aes que comearam no passado, tm conexo com o
presente e possivelmente continuaro no futuro. As preposies 'for' e 'since'
so comumente usadas.]

Mr. Dunlop has worked at C& C for more than 20 years. (He began 20 years
ago and is still working there.)
O Sr. Dunlop trabalha na C & C h mais de vinte anos. Comeou h vinte anos
e ainda trabalha l.
Denise has studied English since her childhood. ( and she keeps on studying
the language till now)
Denise estuda ingls desde a sua infncia. [continua a estudar at hoje.
c) Brazilian students should pay close attention to the use of the present
perfect after the expression "It's the first time (that) ...
Os alunos brasileiros devem prestar ateno ao uso do presente perfeito aps
a expresso a primeira vez (que)
It's the first time I have been to the Maracan Stadium. (I had never been
here before)
a primeira vez que venho ao estdio do Maracan. (no tinha estado l
antes)
It's the first time that Laura has seen Casablanca. (She hadn't seen the movie
before)
a primeira vez que Laura viu Casablanca. (No tinha visto o filme antes)
6. THE PRESENT PERFECT CONTINUOUS
Used to show how long an action has been in progress.

Usado para demonstrar por quanto tempo uma ao est em curso.
He has been working on his project the whole afternoon.

0 Tom est trabalhando no seu projeto a tarde toda.]
Has Janet been practicing her piano lessons lately?

A Janete tem praticado suas lies de piano?
Note: It's possible to use the present perfect simple and the present perfect
continuous interchangeably in certain cases.
possvel utilizar o presente perfeito simples e o contnuo indiferentemente
em alguns casos.
1 have studied / have been studying English all my life.

Tenho estudado ingls a minha vida inteira.

7. PAST PERFECT SIMPLE
a) Used to describe a past action that took place before another past action.
Descreve uma ao passada que ocorre antes de outra ao passada.
When I got to the airport, Jenny had already left.

Quando cheguei ao aeroporto, a Jenny j havia partido.
Had she learned any English before you met?

Ela havia aprendido ingls antes de vocs se encontrarem?
b) In indirect speech, when the past simple was used in direct statements or
questions.
Em discurso indireto quando o passado simples foi usado nas afirmativas
diretas.
"I saw Vera", John confirmed. ( - E u vi a Vera, confirmou o Joo.)

John confirmed that he had seen her. Joo confirmou que tinha visto a
Vera.
'The witness didn't talk to the criminal.' the inspector said.

A testemunha no falou com o criminoso - declarou o inspetor.
The inspector said that the witness hadn't talked to the criminal.
O inspetor disse que a testemunha no havia falado com o criminoso.
8. PAST PERFECT CONTINUOUS
It describes an action that had been in progress before another action

happened.
Descreve uma ao que tinha estado em curso antes de outra ao passada.
The secretary had been using the computer for some time when there was a
power cut.
A secretria tinha estado (estivera) utilizando o computador por algum
tempo quando ocorreu o corte de energia.
How long had she been waiting at the bus stop before the bus came?
Quanto tempo ela havia estado esperando no ponto do nibus antes de ele
chegar?

9. FUTURE SIMPLE
9.1 With will

a) To express simple futurity or determination.
Para expressar ao futura simples ou determinao.
I will be in Paris next year.

Estarei em Paris no ano que vem.
(Phone ringing) I'll get it. (I'll answer it)
(O telefone toca) Eu atendo!
b) To express promises, offers or predictions:

Para expressar promessas, ofertas e previses
Can I borrow $ 20 from you? I will pay you next week. (I promise)
Pode me emprestar $20? Pagarei a voc na semana que vem.
(Promessa)
It will be hard to cope with inflation. (So I predict)

Ser difcil enfrentar a inflao. (Assim prevejo)
We will help you with those heavy suitcases. (offer)

Ns ajudaremos voc com suas malas pesadas. (oferta)
9.2 With 'be going to' (future substitute)
Joseph is going to study English this afternoon. (He intends to do so)

Joseph vai estudar ingls tarde.(Ele pretende, est decidido a faz-lo)
I'm going to do some shopping tomorrow morning. (I decided so)

Vou fazer compras amanh de manh. (Assim o decidi)
10. FUTURE CONTINUOUS
Used to say you will be carrying out something at a certain time in the future.
Usado para dizer que voc estar realizando algo num tempo futuro.
Don't worry. You can call me back later. I will be watching the news.
No se preocupe por ligar mais tarde. Estarei vendo as notcias na TV.
It will be easy to recognize me. I'll be wearing white.

Ser fcil me reconhecer. Estarei usando branco.

Look up in Jill's diary. See what she will be doing tomorrow at 10 a.m.
Olhe na agenda da Jill. Veja o que ela estar fazendo amanh s dez de
manh?
11. FUTURE PERFECT SIMPLE
a) It tells us about an action that will be finished by a certain future date.

Diz-nos a respeito de uma ao que estar terminada numa data futura.
By the end of this year Mr. Hill will have lived in Brazil for 35 years.
No final do ano o Sr. Hill ter vivido no Brasil por 35 anos.
b) Shows that a future action will have happened before some other future
action happens.
Mostra que uma ao futura ter acontecido antes de outra ao futura.
If you don't hurry up, everybody will have left by the time we get there.
Se no se apressar, todos j tero partido quando chegarmos l.
12. FUTURE PERFECT CONTINUOUS
It conveys the same idea as the future perfect in (a) above.

Expressa a mesma idia do futuro perfeito em (a) acima.
Mr. Hill will have been living in Brazil for 40 years by the end of this year.
0 Sr. Hill ter vivido no Brasil por 40 anos no fim do ano.
1 have an appointment with my lawyer. Will she have been waiting for a
long time by the time I get thereto her office?
Tinha um compromisso com minha advogada. Estar ela me esperando h
muito tempo quando eu chegar no escritrio dela?

Avalie se os seguintes objetivos da AULA 1 foram alcanados.
OBJECTIVES
OBJETIVOS
Raise your awareness of:

Despertar sua conscientizao para:
I. Study of text 1: "The Long Climb"

Estudo do texto 1:"A Longa Escalada"
II. Reading Strategies - A few guidelines

Estratgias de Leitura - Algumas diretrizes
III. Learning from Past Exams: 'Is Payment of Taxes Voluntary?'- ESAF
/ TRF / 2000
Estudo de provas anteriores: "O pagamento de impostos voluntrio?"
- ESAF / TRF / 2000
IV. Building up your tax law knowledge'

Incrementando seu conhecimento do 'tributs'
V. Vocabulary Build Up - Top 11 tips for 2011

Construo do vocabulrio - As onze melhores dicas para 2011
VI - Just For Fun - Picture Test

S para divertir - Teste de Gravuras
VII. Useful Tips - On the basic points again

Dicas teis - Novamente os dez pontos-chave
VIII. Exercise Section

Seo de Exerccios
IX. Answer & Comments

Respostas e Comentrios
X. Summary of Verb Tenses

Resumo dos Tempos Verbais

Aula 01 INGLÊS P/ RECEITA FEDERAL

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Aula 01 INGLÊS P/ RECEITA FEDERAL

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CURSOS ON-LINE - INGLES - R F B 2011

PROFESSOR CARLOS AUGUSTO

Text 1: The Long Climb

21. In paragraph 1, growth in the new order is defined as

22. In paragraph 1, finance is referred to as

Prof. Carlos Augusto www.pontodosconcursos.com.br 1

1. How can you translate the title of this text?

a) escreva 3 construes verbais no present simple

b) escreva 3 construes verbais no future simple

c) escreva 1 construo verbal no past simple

2. Em que grau se encontra o adjetivo costlier (L-7)?

3. As a discourse marker o que est indicando a locuo such as?

5. Translate the following fragments:

a) The world economy is fitfully getting back to normal

b) This phrase has caught on

c) even if people disagree about what it means

d) growth will be subdued and unemployment will remain high

e) The banking system will be a shadow of its former self

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f) which buy and sell marketable bundles of debt

g) will presumably be a shadow of a shadow

h) Finance will be costlier and investment weak

i) so the stock of physical capital, on which prosperity depends, will erode

j) The crisis invited a forceful government entry into

k) several of capitalism's inner sanctums

l) banking, American carmaking and the commercial-paper market

m) Mr El-Erian worries that the state may overstay its welcome

n) In addition, national exchequers may start to feel some measure

o) of the fiscal strain now hobbling California

p) America's Treasury, in particular, must demonstrate

q) that it is still a responsible shepherd of other countries' savings

Prof. Carlos Augusto www.pontodosconcursos.com.br 3

H diversos modos de se ler um texto. Voc dever montar sua reading

Fast Reading Techniques:

a) skimming: leitura rpida do texto para buscar a idia principal ou idias

b) scanning: leitura rpida em busca de uma idia especfica. Como um

Intensive Reading Skills

Prof. Carlos Augusto www.pontodosconcursos.com.br 4

LEARNING FROM PAST EXAMS

IS PAYMENT OF TAXES VOLUNTARY?

1. In paragraph 1, the text refers to individuals who ...

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2. Section 1 of the Internal Revenue Code ...

3. According to the author, sanctions for non-compliance ...

4. The text ...

5. According to the text, ...

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ANALYSIS OF 'IS PAYMENT OF TAXES VOLUNTARY?'

Num curso preparatrio para o concurso da Receita Federal, a palavra mais

I. Quais as penalidades criminais mencionadas pelo autor do texto?

II. Com a informtica e a expanso da Internet, crescente a popularidade da

Prof. Carlos Augusto www.pontodosconcursos.com.br 7

Top 11 Tips for 2011

a) underestimate your ability -

d) Lighten your credit load -

g) Boost your "rainy-day" fund

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4. "Sure thing" is fine as an expression but not as an investment pitch.

n) Take charge of your money -

r) at the top of your "payee" list -

x) the best judge of yourself

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A) Make sure your older investments -