AFRF Inglês - aula 00

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    CURSOS ON-LINE - INGLS RFB 2009 -1-PROFESSOR CARLOS AUGUSTO

    APRESENTAO

    Hi, guys!

    Com o edital do concurso para AFRFB e Analista prestes a ser divulgado,voc no tem mais tempo a perder. Este curso ter por objetivo principalajudar aqueles que necessitam consolidar seus conhecimentos de inglsde modo a poder enfrentar uma prova de ingls da banca ESAF. Quem viua prova de ingls de 2005 sabe que a ESAFpegou pesado no tributs, e,igualmente, surpreendeu quando incluiu um terceiro texto falando sobretermos mdicos relacionados com um stressed out executivo. Nosso

    curso constar de 10 (dez) aulas no total e disponibilizaremos uma aulapor semana. Assim, voc ter tempo suficiente para estudar bem ocontedo de cada uma delas. Chegamos reta final de sua preparao.

    Meu objetivo maior ser o de levar voc a praticar os assuntos maisimportantes e que devem ser consolidados, bem como propor exerccios etcnicas de modo a keep your studies challenging. Apresentareisempre mock tests(= testes simulados), cujo objetivo primordial o defamiliarizar voc cada vez mais com o tipo de questo formulada pelaESAF.

    Priorizarei os textos carregados de termos relacionados com tributaoe economia de modo a vencer o que sempre chamei de a barreira lxica. fundamental enfatizar este aspecto. Gostaria que todos aqueles que sematriculassem neste curso preparatrio se dispusessem a batalhar nestaseara onde vo reinar os textos e exerccios carregados de termos ligados tributao e economia. Repare que eu disse vo reinar, mas nodisse que voc ter que lidar nica e exclusivamente com eles. Por causados longos anos de experincia no magistrio, sei que a est overdadeiro x da questo, o verdadeiro n. In fact, isto j me foi dito pordezenas de alunos e alunas.

    No abro mo do conhecimento de traditional grammar, the use ofEnglish, word formation, content words & function words, keywords, false cognates, collocations, etc em que sempre acreditei.

    However, quem precisar de lies de gramtica mais bsica poderobt-las em um dos meus livros de Ingls para Concursos. Se mepermitem sugerir, no livro Gramtica em Textos, Editora Campus, faoum estudo de gramtica textual utilizando-me de textos simples amaioria referentes a feriados comemorados nos EUA- o que reduziu a

    dificuldade de vocabulrio bastante.

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    Of course, voc pode escolher outro livro cuja proposta mais lhe

    convenha. Estarei disposio de todos para responder a quaisquerperguntas relacionadas a esses trabalhos com o maior prazer. Alis, este um ponto crtico: faam sugestes no FRUM, formulem suas questes.Muitas vezes, uma pergunta feita gera uma participao mais longa emais detalhada que disponibilizada na rea livre do site.

    Pretendo, in essence, repetir muito do estilo desta aula demonstrativadurante o nosso curso. Lgico que sempre deixarei margem de manobrapara atender s sugestes feitas no FRUM.

    SOBRE O PROF. CARLOS AUGUSTO:

    Carlos Augusto Pereira nasceu em Belm do Par (20/05/1947). Resideno Rio de Janeiro desde os dois anos de idade. , portanto, pariocanadefinio bem humorada de alguns de seus alunos. Estudou ingls noIBEU - Instituto Brasil Estados Unidos, e no Colgio Marista So Jos,onde realizou a maior parte de seus estudos de nvel secundrio. Iniciousua carreira de professor de lngua inglesa no prprio IBEU, em 1969.

    A partir do ano de 1978 especializou-se na preparao de grupos decandidatos ao exame de proficincia em ingls da Universidade de

    Michigan e de TOEFL (Test of English as a Foreign Language), tanto emturmas de Pre-Testno IBEUquanto particularmente.Ao longo de sua carreira, orgulha-se o Prof. Carlos Augusto de ter

    ensinado no Colgio Marista So Jos - Externato, em Colgios daSecretaria Municipal de Educao (Escola Teodoro da Silva, Escola BaroHomem de Melo ), no Curso Pr - Vestibular Integral(anterior a formaodo grupo GPI), no Colgio Wakigawa e no Colgio Bahiense. O Prof.Carlos Augusto tem, tambm, larga experincia no ensino de ingls paraexecutivos em vrias empresas multinacionais

    Aps sua aprovao no concurso para ingresso na carreira de Auditor

    da Receita Federal, classificado em 15 lugar em mbito nacional, no anode 1976, tem participado da preparao de candidatos para concursospblicos, inclusive os da prpria Receita Federal. Desde o ano de 1996integra o Prof. Carlos Augusto Pereira, tambm, o corpo docente daCompanhia dos Mdulos uma nova idia em matria de preparao paraconcursos, sob a orientao pedaggica do Prof. Sylvio Motta, bem comodo Curso Gabarito aqui no Rio de Janeiro.

    O Prof. Carlos Augusto tem os seguintes livros publicados: Ingls paraConcursos Textos adaptados & Simulados, Ingls para Concursos Gramtica em Textos, Ingls para Concursos Temas Avanados eIngls 750 Questes com Gabarito Comentado, todos pela EditoraCampus / Elsevier.

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    Breve listagem dos objetivos do curso para preparao em ingls doscandidatos ao Concurso da Receita Federal:

    OBJETIVOS DO CURSO

    Develop reading strategies aiming at improving readingcomprehensionDesenvolver as estratgias de leitura visando melhoria da compreensode textos

    Reading and Comprehension of Authentic English TextsLeitura e Compreenso de textos ingleses autnticos

    The study of connectives (conjunctions & the main discoursemarkers)O estudo dos conectivos (conjunes e os principais marcadores dodiscurso)

    Vocabulary Build-Up through the study of cognates, affixes(prefixes and suffixes), function / content words, modal verbs,collocations (noun + noun, verb+ noun, adjective + noun, etc);Construo do vocabulrio atravs do estudo dos cognatos, afixos(prefixos e sufixos), palavras funcionais e de contedo, verbos auxiliaresmodais, estudo das collocations - combinaes de subst. + subst., verbo+ subst., adj. + subst., etc

    Grammar / Usage Essentials (such as: verb tenses, pronouns(personal, possessive, interrogative, demonstrative, relative ),modal verbs, passive voice, if-clauses (conditions), comparatives/ superlatives, confusable wordsGramtica e uso do ingls essenciais (tais como: tempos verbais,

    pronomes (pessoais, possessivos, interrogativos, demonstrativos,relativos ...), verbos modais, voz passiva, oraes condicionais, graucomparativo / superlativo, palavras que causam confuso

    Analysis of Past Exam QuestionsAnlise de Questes de Exames Anteriores

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    AULA DEMONSTRATIVA

    Text 1: Private Savings, Domestic Consumption

    Treasury Secretary Timothy Geithner said China and the U.S. agreed ona broad framework for economic policies and reform. The United Stateswill advocate for increases in private savings as part of an effort to lowerits fiscal deficit and put in place a more stable, more resilient financialsystem. At the same time, China and other countries whose economies5have largely been based on exports and overseas demand will need to

    shift the source of growth more to domestic demand.Those are necessary complements; they have to work together. And I

    think thats the most important strategic achievement here, and itscritically important to the rest of the world. Its not something that China10and the U.S. can do on their own, but unless we do it, it wont be possiblefor the rest of the world as well, Geithner said.

    With this framework, both countries hope to build the foundation for amore sustainable, more balanced global recovery, he said. We want tobe very careful, as we work together to help move the global economy15back from crisis to growth, that we dont lay the seeds of future crises.

    The Treasury secretary said China is becoming more integrated into theworld economy, and during the talks in Washington Chinese officials laidout a very ambitious set of reforms to shift the sources of future growthaway from the kind of heavy investment-intensive, also carbon-intensive,20export-intensive sources of growth, towards an economy more reliant onservices [and] more consumption.[By Stephen Kaufman - 29 July 2009]Visit:http://www.america.gov/st/peacesec-english/2009/July/

    ANALYSIS OF TITLES & SUB-TITLES

    Nunca deixe de fazer uma anlise, breve que seja, dos ttulos e sub-ttulos dos textos da sua prova. Principalmente a banca ESAF costumaelaborar questes que, s vezes, o candidato consegue acertar peloentendimento do ttulo.

    1. Without any dictionary see if you can translate the title oftext 1:Private Savings, Domestic Consumption________________________________________________________

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    2. O verbo lay (L-16) regular ou irregular? Qual o seu significado no

    texto?________________________________________________________

    3. Translate the following fragments:

    a. agreed on a broad framework for economic policies and reform________________________________________________________

    b. whose economies have largely been based on exports and overseasdemand

    ________________________________________________________

    c. shift the source of growth more to domestic demand________________________________________________________

    d. thats the most important strategic achievement here________________________________________________________

    e. that China and the U.S. can do on their own________________________________________________________

    f. move the global economy back from crisis to growth________________________________________________________

    g. laid out a very ambitious set of reforms________________________________________________________

    h. towards an economy more reliant on services & more consumption________________________________________________________

    WORD FORMS

    Ao longo deste curso, insistiremos neste ponto, pois, atravs do estudodo principais prefixes & suffixes, voc pode build up your vocabularytremendously.

    Explain the formation and try to translate these examples fromthe text:

    a) Economic (L-2) - ____________________________________b) savings (L-3) - _____________________________________c) complements (L-9) - _________________________________d) foundation (L-13) - __________________________________e) sustainable (L-14) - _________________________________f) reliant (L-21) - _____________________________________

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    ON THE IMPORTANCE OF PHRASAL VERBS

    From text 1:Chinese officials laid out a very ambitious set of reforms(L-18/19)Autoridades chinesas e s t a b e l e c e r am um conjunto de reformas muitoambicioso

    Certa vez, me foi perguntado no FORUM aqui do Ponto se um phrasalverb tem sempre um mesmo signficado ou se pode variar de acordo como contexto. Devido importncia do assunto para o nosso estudo,

    permitam-me reproduzir minha resposta.

    My answer: pode variar e, muitas vezes, um mesmo phrasal verbtem vrios significados. No me lembro de nenhum outro exemplo melhordo que o phrasal verb: make up. aquela velha histria, sem ocontexto no d para dizer o que significa este phrasal verb. Procuretraduzir make up nos diversos exemplos abaixo:

    a) I believe little Johnny made up the whole story.________________________________________________________

    b) Peter and Betty broke up and ended their relationship, but then madeup again.________________________________________________________

    c) There are so many options that I simply cant make up my mindabout which one is the most appropriate.________________________________________________________________________________________________________________

    d) Before leaving home, Dot decided to put more make up on her face.________________________________________________________

    e) My teacher said he was going to let me take a make-up test.________________________________________________________

    f) Women make up 40% of the employees at my company.________________________________________________________

    g) My supervisor asked me when I planned to make up for the class Ihad missed.________________________________________________________

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    h) Maybe we can convince Paul to play and make up our team.________________________________________________________

    Fortunately, a maioria dos phrasal verbs no tm tantas acepesquanto make up. No seo de respostas, dou as minhas solues paravoc confrontar com as suas.

    Existem dicionrios, s de phrasal verbs, volumosos, sendo, portanto,impossvel saber todos. However, voc no pode deixar de saber os

    principais.

    Procure sempre associar um phrasal verb a um equivalente em ingls(pode ser com a traduo tambm). Se me deparo com um phrasal verbcomo call off busco a one-word synonym, se possvel, e procurolembrar dele em situaes ou frases que facilitem sua memorizao. Forinstance:

    CBF had to call off the soccer game because of the heavy rains in theregion.

    A CBF teve de c a n c e l a r o jogo de futebol devido s fortes chuvas naregio.

    Therefore, associo o phrasal verb call off(= cancel) e tento me lembrarde um colorful example como esse anterior. It works (= funciona)

    O estudo de phrasal verbs exige muita persistncia e disciplina.Agora, uma coisa certa, voc conseguir aumentar o seu vocabulriocom segurana.

    One last thing: este um tpico que vamos continuar a praticar nasnossas aulas e que eu, definitivamente, aconselho todos a estudarsempre. Good luck!

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    Text 2:USA, Switzerland Agree to Increased Tax Info Exchange

    As part of the Obama Administration's aggressive efforts to enforce U.S.tax laws and reduce offshore tax evasion, the U.S. Department of theTreasury today announced the conclusion of negotiations with Switzerlandto amend the U.S.-Switzerland income tax treaty to provide for increasedtax information exchange. Official signing of the protocol is expected in5the next few months.

    "This Administration is committed to reducing offshore tax evasion tohelp ensure that all U.S. taxpayers are playing by the same rules," said

    Treasury Secretary Tim Geithner. "This treaty will increase our ability toenforce our tax laws and will help bring an end to an era of offshore10accounts and investments being used for tax evasion."

    In recent months, the Administration has demonstrated its commitmentto closing the tax gap. At the G-20 Leaders' Summit, the U.S. stronglysupported efforts to ensure that all countries adhere to internationalstandards for exchange of tax information. In the FY 2010 Budget, the15Administration delivered a detailed reform agenda to reduce the amountof taxes lost through unintended loopholes and the illegal use of hiddenaccounts by well-off individuals. The Treasury Department recently

    concluded Gibraltar's first-ever tax information exchange agreement andalso signed an agreement with Luxembourg to provide for greater20exchange of tax information. [June 19, 2009 - TG-177]

    ANALYSIS OF TEXT 2

    1. Without any dictionary see if you can translate the title oftext 1:USA, Switzerland Agree to Increased Tax Info Exchange________________________________________________________

    2. One more time, falando em word forms, como voc forma osubstantivo da mesma family do adjetivo aggressive (L-1) no textoacima:

    ___________________ - (=agressividade)

    3. Em This Administration is committed to reducing (L-7),explique porque a forma ing do verbo to reduce (= reduzir) est sendousada. De que modo voc a trata ao traduzir para o portugus?:

    ________________________________________________________

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    4. Translate the following fragments:

    a. to enforce U.S. tax laws and reduce offshore tax evasion________________________________________________________

    b. tax treaty to provide for increased tax information exchange________________________________________________________

    c. This Administration is committed to reducing off shore tax evasion________________________________________________________

    d. ensure that all U.S. taxpayers are playing by the same rules________________________________________________________

    e. bring an end to an era of offshore accounts________________________________________________________

    f. has demonstrated its commitment to closing the tax gap________________________________________________________

    g. adhere to international standards for exchange of tax information________________________________________________________

    h. delivered a detailed reform agenda to reduce the amount of taxes lost________________________________________________________

    i. the illegal use of hidden accounts by well-off individuals________________________________________________________

    j. the illegal use of hidden accounts by well-off individuals

    ________________________________________________________k. concluded Gibraltar's first-ever tax information exchange agreement

    ________________________________________________________

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    Text 3: Business Travel Expenses

    Travel expenses are the ordinary and necessary expenses of travelingaway from home for your business, profession, or job. Generally,employees deduct these expenses using a number of forms. You cannotdeduct expenses that are extravagant or that are for personal purposes.

    You are traveling away from home if your duties require you to be away5from the general area of your tax home for a period substantially longerthan an ordinary day's work, and you need to get sleep or rest to meetthe demands of your work while away.

    Generally, your tax home is the entire city or general area where yourmain place of business or work is located, regardless of where you10maintain your family home. For example, you live with your family inChicago but work in Milwaukee where you stay in a hotel and eat inrestaurants. You return to Chicago every weekend. You may not deductany of your travel, meals, or lodging in Milwaukee because that is yourtax home. Your travel on weekends to your family home in Chicago is not15for your work, sothese expenses are also not deductible. If you regularlywork in more than one place, your tax home is the general area whereyour main place of business or work is located.

    In determining which is your main place of business, take into accountthe length of time you are normally required to spend at each location for20business purposes, the degree of business activity in each area, and therelative significance of the financial return from each area. However, themost important consideration is the length of time spent at each location.Visit: http://www.irs.gov/taxtopis/tc511.html

    ANALYSIS OF TEXT 3

    1. Without any dictionary see if you can translate the title oftext 1:Business Travel Expenses________________________________________________________

    2. Generally, voc encontra o verbo to meet (met, met) com osignificado de encontrar; porm com que sentido ele aparece no seguintetrecho do texto to meet the demands of your work while away (L-5/7)

    ________________________________________________________

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    3. Translate the following fragments:

    a. the ordinary and necessary expenses of traveling away from home________________________________________________________

    b. employees deduct these expenses using a number of forms________________________________________________________

    c. your duties require you to be away from the area of your tax home________________________________________________________

    d. longer than an ordinary day's work________________________________________________________

    e. of where you maintain your family home________________________________________________________

    f. You may not deduct any of your travel, meals, or lodging________________________________________________________

    g. into account the length of time you are normally required to spend________________________________________________________

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    DISCOURSE MARKERSMARCADORES DO DISCURSO

    From text 3:Your travel on weekends to your family home in Chicago is not for yourwork, so these expenses are also not deductible(L-15/16)Sua viagem de fim de semana para sua residncia familiar em Chicagono a trabalho, portanto essas despesas tambm no so dedutveis

    Em primeiro lugar o que so os discourse markers?So palavras ou locues que tm a finalidade de unir frases a frases e

    at mesmo de marcar a transio de um pargrafo para outro. Da mesmaforma que as conjunes, como and, but, so, etc funcionam comoconnectors entre oraes numa frase. O autor se vale dos discoursemarkers para unir pargrafos e tornar seu texto coeso e lgico.

    Study the following examples:Estude os exemplos a seguir:

    Janet speaks clearly, reads fast and writes fluently.(the conjunction and is used to show addition)

    Janete fala claramente, l rpido e escreve com fluncia.(a conjuno and usada para expressar idia de acrscimo)

    George speaks French but he does not speak Spanish.(the conjunction but is used to show contrast or opposition)O George fala francs, mas no fala espanhol.(a conjuno but usada para expressar idia de contraste ouoposio)

    Vivienne does not speak Portuguese, so she needs to learn it.

    (the conjunction so is used to show consequence or result)A Viviane no fala portugus, portanto precisa aprend-lo.(a conjuno so usada para expressar resultado ou conseqncia)

    A seguir, apresento-lhes uma listagem com os principais discoursemarkers. Observe quantas palavras e locues podem substituir and,but & so, o que torna o texto bem mais agradvel estilisticamente.

    Lembre-se: ningum aprende todas as palavras e locues constantesdessa listagem de referncia overnight (= da noite para o dia). precisomuita, mas muita leitura! Recorra a essa listagem sempre que surgiremdvidas quanto ao significado de alguma das palavras ali presentes.

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    DISCOURSE MARKERS

    Marcadores do Discurso

    Indicando adio, acrscimoAND, again, besides, in addition, also, further, furthermore, moreover,

    Indicando oposio / contrasteBUT, after all, in spite of, on the other hand, nevertheless, while,however, on the contrary, yet, despite, notwithstanding, still, in contrast

    Indicando resultado / conseqnciaSO, accordingly, as a result, because of this, consequently, naturally, onthis account, hence, for this reason, therefore, thus

    Indicando concesso ou admitindo algoALTHOUGH, after all, and yet, at the same time, granted, naturally, ofcourse, perhaps, all the same.

    Indicando passagem do tempoTHEN, after a short (long) time, lately, temporarily, after a while,

    presently, afterward, recently, thereafter, at last, since, eventually,

    Indicando seqncia ou enumeraoFIRST, second, third, in the 1st place, in the 2nd place, then, finally, next,last,

    Indicando exemplificaoFOR EXAMPLE, for instance, incidentally, indeed, in fact, in other words,in particular, namely, particularly, specifically, such as, that is,

    Indicando comparao ou semelhanasLIKEWISE, in a like manner, in the same way, similarly,

    Indicando condio ou hipteseIF, unless,on condition that, provided that, supposing that, whether,

    Indicando nfaseINDEED, in fact, as a matter of fact, actually,

    Indicando concluso ou para resumirIN SUM, in summary, to summarize, in brief, in short, to conclude, inconclusion, on the whole,

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    READING STRATEGIES

    H diversos modos de se ler um texto. Voc dever montar suareading strategy e escolher qual tcnica de leitura melhor se adapta aoseu propsito.

    Para entender um texto e conseguir responder corretamente asquestes propostas pela banca examinadora, voc poder escolher entretcnicas de fast reading - leitura rpida - ou intensive reading - leituramais detalhada.

    Fast Reading Techniques:

    a) skimming: leitura rpida do texto para buscar a idia principal ouidias principais. Use esta tcnica, por exemplo, se no tiver sobradomuito tempo para ler um texto mais profundamente.

    b) scanning: leitura rpida embusca de uma idia especfica. Como umscannerfaz com um texto que queira copiar, voc dever selecionar umainformao 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 utilizaodessa tcnica voc ir em busca de:

    c.1) stated ideas: quando o examinador formula uma questo em quecaber a voc buscar idias claramente expressas pelo autor do texto.So comuns os seguintes enunciados: The author affirms / states /says that, Its clearly expressed / mentioned in the text

    c.2) implied ideas: quando o examinador formula uma questo paravoc buscar idia(s) sugerida(s) pelo autor do texto. Ateno paraenunciados do tipo: The author suggests / implies that / Itsimplicit that

    c.3) inferred ideas: quando o examinador pretende que voc tire suaprpria concluso para chegar melhor resposta. Neste caso, ainformao, objeto da questo proposta, no est expressa no texto.Ateno para os seguintes enunciados e assemelhados: You / We mayinfer / conclude that, Although its not clearly stated in the textone may conclude / infer that

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    LEARNING FROM PAST EXAMS

    O ano de 2002 marca um verdadeiro turning point na histria dasprovas de ingls elaboradas pela Banca ESAF. Foi desde ento que elapassou a pegar pesadssimo nos textos carregados ou no economs ou notributs. sempre bom rever o texto abaixo e tentar resolver as questesa respeito dele propostas. Aproveite para comear a aplicar as tcnicas deleitura 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 payfederal taxes because the payment of federal taxes is voluntary.Proponents of this position assert that the American system of taxation isbased upon voluntary assessment and payment. However, what does thelaw 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 thetaxable income of individuals, estates, and trusts as determined by thetables set forth in that section. Furthermore, the obligation to pay tax isdescribed in section 6151, which requires taxpayers to submit paymentwith their tax returns.

    Failure to pay taxes could subject the noncomplying individual tocriminal penalties, including fines and imprisonment, as well as civilpenalties. (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.

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    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.

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    EXPLOITATION OF IS PAYMENT OF TAXES VOLUNTARY?EXPLORAO DE O PAGAMENTO DE TRIBUTOS VOLUNTRIO?

    Num curso preparatrio para o concurso da Receita Federal, a palavramais importante certamente tax (taxes).

    O pequeno texto anterior apresenta diversas palavras ou locuesrelativas taxes(= tributos, impostos), como, por exemplo: taxpayers(= contribuintes) // taxable income(= renda tributvel) // tax returns(= declarao de imposto) // system of taxation (= sistema detributao). Alm dessas, existem muitas outra locues onde a key

    wordtax aparece. Veja se consegue reconhecer estas outras:Veja se consegue associar a coluna A com a coluna B:

    A B1. tax deductible a. ( ) evaso fiscal2. tax evasion b. ( ) paraso fiscal3. tax haven c. ( ) iseno tributria4. tax exemption d. ( ) dedutveis do imposto (a pagar)5. tax bracket e. ( ) lanamento fiscal6. tax assessment f. ( ) faixa de tributao

    7. tax liability g. ( ) carga tributria8. tax burden i. ( ) ao fiscal9. tax revenue J. ( )responsabilidade tributria10. tax case k. ( )receita fiscal

    II - Quais as penalidades criminais mencionadas pelo autor do texto?

    a)______________________b)______________________

    III. - Com a informtica e a expanso da Internet, crescente apopularidade da palavra access. Por exemplo: access denied (=acesso negado). Portanto, no creio que voc confunda com a palavraassessment em based upon voluntary assessment and payment.Agora, qual o seu significado nesse fragmento?_____________________________________

    IV. - Copie trs fragmentos do texto em que o present simple usado(no vale com o verbo to be)a)______________________________________

    b)______________________________________c)______________________________________

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    MOCK TEST / TESTE SIMULADO

    Attention! S faa este teste simulado quando tiver estudado os trstextos iniciais desta aula. A finalidade, claramente didtica, a delevar voc a responder questes de mltiplaescolha em cima dematerial com o qual voc esteja familiarizado.

    Read text 1 below in order to answer questions 1 to 3.

    Text 1: Private Savings, Domestic Consumption

    Treasury Secretary Timothy Geithner said China and the U.S. agreed ona broad framework for economic policies and reform. The United Stateswill advocate for increases in private savings as part of an effort to lowerits fiscal deficit and put in place a more stable, more resilient financialsystem. At the same time, China and other countries whose economieshave largely been based on exports and overseas demand will need toshift the source of growth more to domestic demand.

    Those are necessary complements; they have to work together. And Ithink thats the most important strategic achievement here, and itscritically important to the rest of the world. Its not something that China

    and the U.S. can do on their own, but unless we do it, it wont be possiblefor the rest of the world as well, Geithner said.

    With this framework, both countries hope to build the foundation for amore sustainable, more balanced global recovery, he said. We want tobe very careful, as we work together to help move the global economyback from crisis to growth, that we dont lay the seeds of future crises.

    The Treasury secretary said China is becoming more integrated into theworld economy, and during the talks in Washington Chinese officials laidout a very ambitious set of reforms to shift the sources of future growthaway from the kind of heavy investment-intensive, also carbon-intensive,

    export-intensive sources of growth, towards an economy more reliant onservices [and] more consumption.[By Stephen Kaufman - 29 July 2009]Visit:http://www.america.gov/st/peacesec-english/2009/July/

    1. According to the author, it is imperative that China, among otherexport-dependent economies,a) increase its exports and overseas demand.b) put in place a more resilient economic infrastructure.c) lower its fiscal deficits.d) base its sustained economic growth on the domestic demand.

    e) decrease its domestic consumption.

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    2. According to the text, the Chinese economic reforms to achieve future

    growth must be more dependent ona) services and more consumption.b) carbon-intensive sources.c) export-intensive sources.d) heavy investment-intensive sources.e) overseas exports.

    3. When the author says that we dont lay the seeds of futurecrises (L-16) he is concerned abouta) spreading the seeds for pulling out of this recession.

    b) how long it will take for the recovery from the recession to occur.c) the rest of the world showing reluctance to work together.d) creating the conditions for the repeat of the current financial crisis.e) this set of reforms being too ambitious to solve this crisis.

    Read text 2 below in order to answer questions 4 to 6.

    Text 2:USA, Switzerland Agree to Increased Tax Info Exchange

    As part of the Obama Administration's aggressive efforts to enforce U.S.

    tax laws and reduce offshore tax evasion, the U.S. Department of theTreasury today announced the conclusion of negotiations with Switzerlandto amend the U.S.-Switzerland income tax treaty to provide for increasedtax information exchange. Official signing of the protocol is expected inthe next few months.

    "This Administration is committed to reducing off shore tax evasion tohelp ensure that all U.S. taxpayers are playing by the same rules," saidTreasury Secretary Tim Geithner. "This treaty will increase our ability toenforce our tax laws and will help bring an end to an era of offshoreaccounts and investments being used for tax evasion."

    In recent months, the Administration has demonstrated its commitmentto closing the tax gap. At the G-20 Leaders' Summit, the U.S. stronglysupported efforts to ensure that all countries adhere to internationalstandards for exchange of tax information. In the FY 2010 Budget, theAdministration delivered a detailed reform agenda to reduce the amountof taxes lost through unintended loopholes and the illegal use of hiddenaccounts by well-off individuals. The Treasury Department recentlyconcluded Gibraltar's first-ever tax information exchange agreement andalso signed an agreement with Luxembourg to provide for greaterexchange of tax information. [June 19, 2009 - TG-177]

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    4. With reference to the U.S.-Switzerland income tax treaty, one cannotaffirm that ita) allows for increasing the exchange of information for tax purposes.b) is expected to bring an end to an era of offshore accounts.c) helps toensure that all countries adhere to international standards.d) is supposed to bring an end to investments being used for tax evasion.e) aims at increasing the governments ability to enforce USA tax laws.

    5. The fragment reduce the amount of taxes lost throughunintended loopholes(L-16/17) is part of the Administrations effort to

    a) amend the U.S.-Switzerland income tax treaty.b) demonstrate its commitment to closing the tax gap.c) adhere to international standards for exchange of tax information.d) hinder greater exchange of tax information.e) ensurethe illegal use of hidden accounts by well-off individuals.

    6. The author says that the US-Switzerland treaty willa) helpreduce offshore tax evasion.b) enabletaxpayers worldwide to play by the same rules.c) permit that tax evasion be eradicated once and for all.

    d) help bring forward an era of offshore accounts.e) help support efforts made by all countries to exchange tax information.

    Read text 3 below in order to answer questions 7 to 10.

    Text 3: Business Travel Expenses

    Travel expenses are the ordinary and necessary expenses of travelingaway from home for your business, profession, or job. Generally,employees deduct these expenses using a number of forms. You cannot

    deduct expenses that are extravagant or that are for personal purposes.You are traveling away from home if your duties require you to be awayfrom the general area of your tax home for a period substantially longerthan an ordinary day's work, and you need to get sleep or rest to meetthe demands of your work while away.

    Generally, your tax home is the entire city or general area where yourmain place of business or work is located, regardless of where youmaintain your family home. For example, you live with your family inChicago but work in Milwaukee where you stay in a hotel and eat inrestaurants. You return to Chicago every weekend. You may not deductany of your travel, meals, or lodging in Milwaukee because that is yourtax home. Your travel on weekends to your family home in Chicago is notfor your work, so these expenses are also not deductible.

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    If you regularly work in more than one place, your tax home is thegeneral area where your main place of business or work is located.

    In determining which is your main place of business, take into accountthe length of time you are normally required to spend at each location forbusiness purposes, the degree of business activity in each area, and therelative significance of the financial return from each area. However, themost important consideration is the length of time spent at each location.Visit: http://www.irs.gov/taxtopis/tc511.html

    7. The word however (L-22), as a discourse marker, is indicatingcontrast or opposition and it could be replaced bya) moreover.b) hence.c) whether.d) likewise.e) notwithstanding.

    8. According to the text, business travel expensesa) are deductible if you sleep and rest away from home.

    b) must have mostly a personal character.c) depend onthe length of time you need to spend on the trip.d) cannot be deducted unless theyre extravagant and luxurious.e) can be deducted provided that certain conditions are met.

    9. The author states that somebodys tax homea) is the place where he works as an employee unless hes self-employed.b) is determined by where his main place of work is located.c) will never be the general area where his place of work is located.d) actually is never the place where he regularly lives.

    e) mainly depends on where he maintains his family home.10. According to the text, business travel expenses can be all of theseexcepta) common.b) necessary.c) lavish.d) lengthy.e) appropriate.

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    JUST FOR FUN

    Um ponto que eu sempre enfatizo: deixe sempre espao para o humorna sua vida de concursando. Ningum de ferro! Faa uma leitura light pode ser um trecho engraado, a comic strip (= uma historinha emquadrinhos), a joke or anecdote, etc.

    Enjoy this one.

    The Four Stages of Life

    You believe in Santa Claus.You don't believe in Santa Claus.

    You are Santa Claus.You look like Santa Claus.

    Try to translate the text and then compare your translation withmine at the end:

    ________________________________________________________________________________________________________________________________________________________________________________________________

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    EXERCISES

    I. PHRASAL VERBS PRACTICE - Use the particles from the box so asto form a PHRASAL VERB with RUN.

    DOWN OUT OFF INTO AWAY

    1. Mr. Lewis asked his secretary to run_______ five extra copies of thecontract. (= make)_________________________________________________________

    2. Patricia ran ______ from her home and started her career as anactress. (= leave, abandon)_________________________________________________________

    3. Sam said hed been working hard; and as result, had been feeling a littlerun ________ (= tired)_________________________________________________________

    4. The other day I ran _______an old buddy from school. (= met)_________________________________________________________

    5. Myson had to renew his drivers license; it had run ______a few daysbefore. (= expired)_________________________________________________________

    II. Complete the sentences with the correct past forms of theverbs in brackets.

    1. When the president arrived at the auditorium he _______ hands withmany congressmen. [SHAKE]________________________________________________________

    2. What they ___________ was Coordinated International Response.[SEEK]________________________________________________________

    3. The fall of the subprime mortgage market and its impact on thefinancial sector have surprised policymakers, John Kirton ________ us.[TELL]________________________________________________________

    4. G7 officials have _______ with representatives of China and manyother countries. [MEET]________________________________________________________

    5. In recent years sovereign wealth funds have _______ in number andsize with reserves estimated between $2 trillion and $3 trillion. [GROW]________________________________________________________

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    III. Choose the word or phrase that best matches the

    DEFINITIONS below.

    DEPRESSION EXCHANGE RATE GROSS DOMESTIC PRODUCTFREE TRADE MONEY SUPPLY SECURITIES

    1. _______________The total value of a nations output, income, or expenditure producedwithin its physical boundaries

    2. _______________A severe decline in general economic activity in terms of magnitudeand/or length.

    3. _______________Price, at which one countrys currency is exchanged for the currency ofanother country

    4. _________________The absence of tariffs and regulations designed to curtail or prevent tradeamong nations.

    5. _________________The amount of money (coins, paper currency, and checking accounts)that is in circulation in the economy.

    6. _________________Paper certificates (definitive securities) or electronic records (book-entrysecurities) evidencing ownership of equity (stocks) or debt obligations(bonds).

    IV. Use the suffix ED or the ING form to fill in the blanks:

    1. _________________ countries (= pases desenvolvidos)2. _________________ countries (= pases emergentes)3. _________________ economies (= economias avanadas)4. _________________ water (= gua corrente)5. _________________ lot (= rea de estacionamento)6. _________________ power (= poder de compra)7. _________________ movie (= filme interessante)8. _________________ water (= gua potvel)

    9. _________________ machine (= mquina de lavar)10. ________________ student (= aluno /a interessado /a)

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    ANSWERS

    ANALYSIS OF TEXT 1:

    1. TRANSLATION OF THE TITLE OF TEXT 1:Private Savings, Domestic ConsumptionPoupana privada, Consumo interno

    2. O verbo lay irregular? As trs formas que voc dever ter de cabeaso lay (laid, laid). Seu significado no texto, na locuo lay the seeds

    (= colocar, lanar as sementes).

    3. Translation of the fragments:

    a. agreed on a broad framework for economic policies and reformchegaram a um acordo sobre um amplo sistema de polticas econmicas ede reformab. whose economies have largely been based on exports and overseasdemandcujas economias tm-se baseado nas exportaes e na demanda externa

    c. shift the source of growth more to domestic demandmudar a fonte de crescimento mais para a demanda internad. thats the most important strategic achievement hereessa a mais importante vitria estratgica aquie. that China and the U.S. can do on their ownque China e EUA podem fazer sozinhosf. move the global economy back from crisis to growthtirar a economia global da crise de volta para o crescimentog. laid out a very ambitious set of reformsestabeleceram um grupo de reformas ambiciosas

    h. towards an economy more reliant on services & more consumptionem direo a uma economia mais dependente de servios e maisconsumo

    WORD FORMS

    a) Economic (adj.) derivado de economy, formado com a adio dosufixo IC, relativo cincia econmica, as in: economic plans (=planos econmicos). Ateno para no confundir com o outro adjetivoparecido, economical, que tambm significa econmico, mas referindoa qualidade de quem ou do que econmico; as in: economical car (=carro econmico, que consome pouco combustvel)

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    b)savings(noun) derivado do verbo regular to save, formado com aadio do sufixo ING. Significa poupana as in savings account (=conta de poupana).

    c) complements (noun) derivado do verbo regular to complete,atravs da adio do comunssimo sufixo MENT formador desubstantivos.

    d)foundation(noun) - derivado do verbo regular to found (= fundar)[ateno para no confundir com to find (found, found) achar]

    atravs do acrscimo do sufixo ATION

    e) sustainable (adj) - derivado do verbo regular to sustain (=sustentar), atravs do acrscimo do sufixo ABLE. Observe que osadjetivos terminado em ABLE ou IBLE, geralmente correspondem emportugus a adjetivos terminado em VEL, -VEL, -VEL.

    f) reliant (adj) - derivado do verbo regular to rely (= confiar),significando confivel dependente. Atravs do acrscimo do sufixo -ANT.

    ANALYSIS OF TEXT 2

    1. TRANSLATION OF THE TITLE OF TEXT 2:USA, Switzerland Agree to Increased Tax Info ExchangeEUA e Sua fazem acordo para incrementar o intercmbio de

    informaes tributrias

    2. O substantivo da mesma family do adjetivo aggressive (L-1) notexto acima aggressiveness (= agressividade). Muito embora eu j

    tenha encontrado aggressivity nas redaes de muitos alunos ao longode minha carreira, esta palavra no est registrada nos dicionrios deingls que conheo.

    3. Em This Administration is committed to reducing [= estaadministrao (este governo) est comprometido em reduzir]a forma ING do verbo to reduce (= reduzir) est sendo usada por imposiogramatical, aqui, forado pela partcula to, e voc, na sua traduo,deve usar o verbo no infinitivo.

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    4. Translate the following fragments:

    a. to enforce U.S. tax laws and reduce offshore tax evasionpara fazer cumprir as leis fiscais e reduzir a evaso tributria no exterior

    b. tax treaty to provide for increased tax information exchangeum tratado tributrio para permitir aumento da troca de informaesfiscais

    c. This Administration is committed to reducing off shore tax evasion

    este governo est comprometido em reduzir a evaso fiscal no exterior

    d. ensure that all U.S. taxpayers are playing by the same rulesgarantir que todos os contribuintes estejam jogando pelas mesmas regras

    e. bring an end to an era of offshore accountspor um fim a uma era de contas no exterior

    f. has demonstrated its commitment to closing the tax gapdemonstrou seu comprometimento em reduzir a defasagem, a lacuna

    fiscal

    g. adhere to international standards for exchange of tax informationaderir a padres internacionais para o intercmbio de informaes fiscais

    h. delivered a detailed reform agenda to reduce the amount of taxes lostapresentou um pauta de reformas detalhadas para reduzir o montante deimpostos perdidos

    i. the illegal use of hidden accounts by well-off individuals

    o uso ilegal de contas secretas por indivduos ricosk. concluded Gibraltar's first-ever tax information exchange agreementconcluram o primeiro acordo de Gibraltar jamais celebrado sobreintercmbio de informaes fiscais

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    ANALYSIS OF TEXT 3

    1. TRANSLATION OF THE TITLE OF TEXT 3:Business Travel ExpensesDespesas de Viagens por motivo de Trabalho

    2. Generally voc encontra o verbo to meet (met, met) com osignificado de encontrar; porm ele aparece no seguinte trecho do textocom o significado de atender, satisfazer, portanto: to meet thedemands of your work while away (= atender s exigncias do seu

    emprego quando afastado[ de seu domiclio fiscal])

    3. Translate the following fragments:

    a. the ordinary and necessary expenses of traveling away from homeas despesas comuns e necessrias de viagem para for a de seu domiclio

    b. employees deduct these expenses using a number of formsos empregados podem deduzir essas despesas utilizando diversosformulrios

    c. your duties require you to be away from the area of your tax homeseus deveres o obrigam a afastar-se da rea do seus domiclio fiscal

    d. longer than an ordinary day's workpor mais tempo que um dia de trabalho normal

    e. of where you maintain your family homede onde voc mantm seu domiclio residencial

    f. You may not deduct any of your travel, meals, or lodgingvoc no pode deduzir nenhuma despesa com viagem, refeies, ouacomodao

    g. into account the length of time you are normally required to spendem considerao o perodo de tempo que voc normalmente precisegastar

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    PHRASAL VERB MAKE UP - VARIOUS MEANINGS

    a) Acredito que o Joozinho inventou a histria toda.b) Peter e Betty brigaram e terminaram seu relacionamento, mas depoisse reconciliaram de novo.c) H tantas opes que eu simplesmente no consigo me decidir qualdelas a mais apropriada.d) Antes de sair de casa, a Dot decidiu colocar mais maquiagem norosto.e) Meu professor me disse que me deixaria fazer uma prova de

    segunda chamada.f) As mulheres constituem 46% dos funcionrios l na minha empresa.g) Meu supervisor me perguntou quando eu planejava compensar a aulaque eu havia faltado.h) Talvez possamos convencer o Paul a jogar e completar o nosso time.

    JUST FOR FUNOs Quatro Estgios na VidaVoc acredita em Papai Noel.Voc no acredita em Papai Noel.

    Voc Papai Noel.Voc se parece com Papai Noel.

    EXPLORAO DE O PAGAM ENTO DE TRI BUTOS VOLUN TRI O?

    A B1. tax deductible a. (2) evaso fiscal2. tax evasion b. (3) paraso fiscal3. tax haven c. (4) iseno tributria4. tax exemption d. (1) dedutveis do imposto (a pagar)5. tax bracket e. (6) lanamento fiscal

    6. tax assessment f. (5) faixa de tributao7. tax liability g. (8) carga tributria8. tax burden i. (10) ao fiscal9. tax revenue J. (7) responsabilidade tributria10. tax case k. (9) receita fiscal

    II. Criminal penalties(= penalidades criminais) mencionadas no texto:a)fines(= multas) //b) imprisonment(= cadeia, priso)III. A Receita Federal (RFB) l Internal Revenue Service (IRS)IV. A expresso voluntary assessment corresponde avaliao

    voluntria. O verbo to assess significa avaliar propriedades,rendimentos, danos, dentre outras coisas, para efeito de tributao.

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    V. Fragmentos do texto c/ o present simple

    a) some individuals argue that ...algumaspessoas argumentam que

    b) Proponents of this position assert thatos proponentes desta posio afirmam que

    c) What doe the law say about it?O que a lei tem a dizer sobre isso?

    d) which imposes a tax onque impe um tributo sobre

    e) which requires taxpayers to submit paymentque requer (exige) dos contribuintes efetuar os pagamentos

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    MOCK TEST / ANSWERS

    Text 1

    1.D De acordo com o autor, fundamental que a China, entre outrasnaes cujas economias dependem das exportaes, baseie seucrescimento econmico sustentvel na demanda interna. Nas demaisopes voc tem: em (a), incrementar suas exportaes e sua demandano exterior; em (b), colocar em prtica uma infra-estrutura maisresistente; em (c), reduzir seus dficits fiscais; em (e), diminuir seuconsumo interno.

    2. A De acordo com o autor, fundamental que as reformaseconmicas chinesas para atingirem crescimento futuro sejam maisdependentes de servios e consumo. Nas demais opes est dito quedevem depender mais de: em (b), fontes intensivas em carbono; em (c),fontes intensivas em exportaes; em (d), fontes intensivas eminvestimentos pesados; em (e),das exportaes no exterior.

    3.D Quando o autor diz: that we dont lay the seeds of futurecrises (= para que no plantemos as sementes de crises futuras) sua

    preocupao que se criem as condies para uma repetio de umacrise financeira como a atual. Nas outras opes l-se: em (a), adisseminao das sementes para sair desta recesso; em (b), quantotempo levar para que a recuperao da recesso ocorra; em (c), que oresto do mundo demonstre relutncia em trabalhar em conjunto; em (e),que este conjunto de reformas seja ambicioso demais para resolver acrise.

    Text 2

    4. C No possvel dizer que o acordo Sua-EUA sobre tributaoajuda a garantir que todos os pases adotem padres internacionais.Relativamente s demais opes. l-se: em (a), permite o incremento deintercmbio de informaes com fins tributrios; em (b), espera-se quetraga um fim de uma era de contas no exterior; em (d), supe-se quetrar um fim aos investimentos que so usados com o fim de evasofiscal; em (e), visa a aumentar a habilidade do governo para fazercumprir as leis fiscais nos EUA.

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    5. B Traduzindo o fragmento reduce the amount of taxes lost

    through unintended loopholes (= reduzir o montante de impostosperdidos atravs de brechas no intencionadas na lei ); o quecorresponde, portanto, a demonstrar seu comprometimento com areduo do gap (lacuna), defasagem) fiscal. Em (a), alterar o acordotributrio entre EUA e Sua; em (c), aderir a padres internacionais paraintercmbio de informaes fiscais; em (d), obstruir a maior troca deinformaes fiscais; em (e), garantir o uso ilegal das contas secretasmantidas por indivduos ricos.

    6. A Est expressa no texto a idia de que o tratado EUA - Sua

    ajudar a reduzir a evaso fiscal no exterior. Nas outras opes: em (b),permitir aos contribuintes pelo mundo jogarem conforme as mesmasregras; em (c), permitir que a evaso fiscal seja erradicada de uma vezpor todas; em (d), ajudar a promover uma era de contas secretas noexterior; em (e), ajudar a apoiar os esforos feitos por todos os pasespara trocar informaes tributrias.

    Text 3

    7. E A palavra however (= porm) est indicando contraste ou

    oposio e pode ser substituda por notwithstanding (= no obstante).Em (a) moreover (= alm disso); em (b), hence (=portanto); em (c),whether (= se); em (d) likewise (= da mesma forma).

    8.E De acordo com o texto, as despesas de viagens a negcios podemser dedutveis desde que preenchidas certas condies. Nas outras opestem-se: em (a), so dedutveis se voc dormir e descansar fora do seular; em (b), tm de ter principalmente um carter pessoal; em (c),dependem de quanto tempo voc precisa gastar na viagem; em (d), nopodem ser deduzidas a no ser que sejam extravagantes e luxuosas.

    9.B O autor afirma que o domiclio fiscal de uma pessoa determinadopelo seu principal local de trabalho. Nas demais voc tem: em (a), olugar onde trabalha como empregado a menos que seja autnomo; em(c), nunca ser a rea onde em geral fica seu local de trabalho; em (d),na verdade nunca o local onde ele regularmente reside; em (e)depende principalmente de onde ele mantm sua residncia familiar.

    10. C As despesas de viagens a negcios segundo o texto s nopodem ser lavish (= extravagantes) e tm de se revestir das seguintescaractersticas: em (a), common or ordinary (= comuns); em (b),

    necessary (= necessrias); em (d), lengthy (= longas); em (e)appropriate (= apropriadas, convenientes).

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    LEARNING FROM PAST EXAMS

    Question 1: (D) Se este fosse o ltimo texto da prova e voc estivessesem tempo sobrando para fazer uma leitura detalhada, bastaria vocfazer o scanning do pargrafo 1 e buscar a informao cobrada peloexaminador: a de que algumas pessoas fsicas nos EUA argumentam queno esto obrigados ao pagamento de tributos federais, uma vez que talpagamento voluntrio, o que equivale a dizer que estes indivduosargumentam contra o aspecto compulsrio do pagamento de impostos.

    Question 2: (B) A meno da Seo 1 do Cdigo de Receitas Internas seencontra no segundo pargrafo. Outra questo que poderia serrespondida aps realizar o scanning do pargrafo 2. O mencionadocdigo estabelece a obrigatoriedade do pagamento de impostos.

    Question 3: (E) No final do curso teremos falado do prefixo NON- [umdos prefixos ingleses que forma antnimos, eg, non-smoking = nofumante]. 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 modalverbs (might, may, should, must),traduzimos apenas as outras opes: em (a), talvez venham a seraprovadas; 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 tipode questo que obriga o candidato a fazer o intensive reading. precisol-lo detalhadamente para entender que no se refere a impostosestaduais, nem se refere a um sistema social, nem, tampouco, estabelececritrios econmicos; e, tambm, no se refere a benefcios de

    aposentadoria.Question 5: (E) According to the text, De acordo com o texto (oucom o autor) so formulaes de enunciado em que o examinador quasenos obriga ao intensive reading. Observe que as diversas opes nosjogam feito bola de pingue-pongue de um pargrafo para outro. Cabe avoc ir buscar o que o autor afirma ou sugere para chegar melhorresposta. 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-seque os estados americanos tm que exigir o cumprimento das leis fiscais.

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    EXERCISES / ANSWERS

    I. PHRASAL VERBS WITH RUN.

    1. Mr. Lewis asked his secretary to RUN OFF five extra copies of thecontract. (= MAKE)O Sr. Lewis pediu a sua secretaria que fizesse mais cinco cpias docontrato.

    2. Patricia RAN AWAY from her home and started her career as an actress.(= LEAVE, ABANDON)

    Patrcia fugiu de casa e comeou sua carreira como atriz.

    3. Sam said hed been working hard; and as result, had been feeling a littleRUN DOWN (= TIRED)Sam disse que vinha trabalhando muito; e por conseguinte, est sesentindo um pouco cansado.

    4. The other day I RAN INTO an old buddy from school. (= MET)Outro dia encontrei um velho amigo dos tempos de escola.

    5. Myson had to renew his drivers license; it had RUN OUT a few daysbefore. (= EXPIRED)Meu filho teve de renovar sua carteira de motorista; ela havia expiradoalguns dias antes.

    II. PAST FORMS OF IRREGULAR VERBS

    1. [SHOOK] - Quando o presidente chegou ao auditrio, ele apertou amo de muitos congressistas

    2. [SOUGHT] - O que eles buscavam era uma reao internacionalcoordenada.3. [TOLD] - A queda do Mercado de hipotecas de alto risco e seuimpacto no setor financeiro surpreendeu os polticos, John Kirton disse aUSINFO.4.[MET] - Membros do G7 encontraram-se com representantes da Chinae de muitos outros pases.5.[GROWN] - Nos ltimos anos os fundos soberanos tm crescido emnmero e tamanho com reservas estimadas entre $2 e $3 trilhes.

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    III. DEFINITIONS

    1. Depression // 2. Exchange rate // 3. Free trade // 4. Gross domesticproduct // 5. Money supply // 6. Securities

    IV.ING or ED

    1. developed countries (=pases desenvolvidos)2. emerging countries (=pases emergentes)3. advanced economies (= economias avanadas)

    4. running water (= gua corrente)5. parking lot (= rea de estacionamento)6. buying/purchasing power (=poder de compra)7. interesting movie (= filme interessante)8. drinking water (= gua potvel)9. washing machine (= mquina de lavar)10. interested student (= aluno /a interessado /a)

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    Avalie se os seguintes objetivos da primeira aula foram alcanados.

    FIRST CLASS OBJECTIVESOBJETIVOS DA AULA INICIAL

    Raise your awareness of:Despertar sua conscientizao para:

    I. Study of text 1: Private Savings, Domestic ConsumptionEstudo do texto 1:Poupana Privada, Consumo Interno

    II. Vocabulary build up: studying prefixes & suffixesConstruo do vocabulrio: estudo dos prefixos e sufixos

    III. On the importance of studying phrasal verbsSobre a importncia de se estudar os phrasal verbs

    IV. Study of text 2: USA, Switzerland Agree to Increased Tax InfoExchangeEstudo do texto 2: EUA e Sua fazem acordo para incrementar

    troca de informaes fiscais

    V. Study of text 3: Business Travel ExpensesEstudo do texto 3: Despesas de Viagens a Negcio

    VI. Discourse MarkersPalavras Marcadoras do Discurso

    VII. Learning From Past Exams Is Payment Of Taxes Voluntary?Estudo de provas anteriores: O pagamento de tributos

    voluntrio?VIII - MOCK TEST

    TESTE SIMULADO

    IX. JUST FOR FUN - The Four Stages of LifeS para divertir Os 4 Estgios na Vida

    X. Exercise SectionSeo de Exerccios