Aula 00 PDF

INGLS P/ RECEITA FEDERAL
PROFESSOR: CARLOS AUGUSTO
CURSOS ON-LINE - INGLS RFB 2011 Page-1-

PROFESSOR CARLOS AUGUSTO
APRESENTAO
Hi, Guys
timo que o Ponto possibilite a preparao desde j para o prximo

concurso da Receita, no importa quo distante estejamos da divulgao
do edital. Este curso ter por objetivo principal ajudar aqueles que
querem consolidar seus conhecimentos de ingls para enfrentar uma
prova da banca ESAF para a RFB. Quem viu a prova de ingls de 2009
sabe que a ESAF elaborou uma prova razovel, no to carregada no
tributs como em 2005. Nesta aula j comearemos a analis-la. Nosso
curso constar de 10 (dez) aulas, alm desta aula inicial, e
disponibilizaremos uma aula a cada 15 dias. Assim, acredito, voc ter
tempo suficiente para estudar bem o contedo de cada uma delas.
Meu objetivo maior ser o de levar voc a praticar os assuntos mais

importantes e que devem ser consolidados, bem como propor exerccios e
tcnicas de modo a keep your studies challenging. Apresentarei
sempre mock tests (= testes simulados), cujo objetivo primordial o de
familiarizar voc cada vez mais com o tipo de questes formuladas pela
ESAF. Veja nesta aula o modelo usualmente adotado por mim.
Priorizarei os textos carregados de termos relacionados com tributao

e economia de modo a vencer o que sempre chamei de a barreira lxica.
fundamental enfatizar este aspecto. Gostaria que todos aqueles que se
matriculassem neste curso preparatrio se dispusessem a batalhar nesta
seara onde vo reinar os textos e exerccios carregados de termos ligados
tributao e economia. Repare que eu disse vo reinar, mas no
disse que voc ter de lidar nica e exclusivamente com eles. Por causa
dos longos anos de experincia no magistrio, sei que a est o
verdadeiro x da questo, o verdadeiro n. In fact, isto j me foi dito por
dezenas de alunos e alunas.
No abro mo do conhecimento de traditional grammar, the use of

English, word formation, content words & function words,
discourse markers, modal verbs, phrasal verbs, key words, false
cognates, collocations, etc em cuja importncia sempre acreditei.
However, quem precisar de lies de gramtica mais bsica poder

obt-las em um dos meus livros de Ingls para Concursos. Se me
permitem sugerir, no livro Gramtica em Textos, Editora Campus, fao
um estudo de gramtica textual utilizando-me de textos simples a
maioria referentes a feriados comemorados nos EUA- o que reduziu
bastante a dificuldade de vocabulrio.
1
Prof. Carlos Augusto www.pontodosconcursos.com.br

Estarei disposio de todos para responder quaisquer perguntas

relacionadas a esses trabalhos com o maior prazer. Faam sugestes no
FORUM, formulem suas questes. Muitas vezes, uma pergunta feita gera
uma participao mais longa e mais detalhada que disponibilizada na
rea livre do site.
Pretendo, in essence, repetir o estilo desta aula demonstrativa durante
o nosso curso. Sempre deixando margem de manobra, claro, para
atender s solicitaes feitas no FORUM.
Best Wishes
Prof. Carlos Augusto
SOBRE O PROF. CARLOS AUGUSTO:
Carlos Augusto Pereira nasceu em Belm do Par (20/05/1947). Reside

no Rio de Janeiro desde os dois anos de idade. , portanto, parioca na
definio bem humorada de alguns de seus alunos. Estudou ingls no
IBEU - Instituto Brasil Estados Unidos, e no Colgio Marista So Jos,
onde realizou a maior parte de seus estudos de nvel secundrio. Iniciou
sua carreira de professor de lngua inglesa no prprio IBEU, em 1969.
A partir do ano de 1978 especializou-se na preparao de grupos de
candidatos ao exame de proficincia em ingls da Universidade de
Michigan e de TOEFL (Test of English as a Foreign Language), tanto em
turmas de Pre-Test no IBEU quanto particularmente.
Ao longo de sua carreira, orgulha-se o Prof. Carlos Augusto de ter
ensinado no Colgio Marista So Jos - Externato, em Colgios da
Secretaria Municipal de Educao (Escola Teodoro da Silva, Escola Baro
Homem de Melo ), no Curso Pr - Vestibular Integral (anterior a formao
do grupo GPI), no Colgio Wakigawa e no Colgio Bahiense. O Prof.
Carlos Augusto tem, tambm, larga experincia no ensino de ingls para
executivos 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 ano
de 1976, tem participado da preparao de candidatos para concursos
pblicos, inclusive os da prpria Receita Federal. O Prof. Carlos Augusto
integra o corpo docente de diversos cursos preparatrios para concursos
pblicos no Rio de Janeiro.
O Prof. Carlos Augusto tem os seguintes livros publicados: Ingls para
Concursos das reas Fiscal e Bancria Textos adaptados &
Simulados, Ingls para Concursos Gramtica em Textos, Ingls
para Concursos Temas Avanados, Ingls Essencial para
Concursos onde a nfase recai sobre os dez pontos que voc deve
saber e Ingls 750 Questes com Gabarito Comentado, todos pela
Editora Campus / Elsevier.
2

Breve listagem dos objetivos do curso para preparao em ingls dos

candidatos ao Concurso da Receita Federal do Brasil:
OBJETIVOS DO CURSO
Develop reading strategies aiming at improving reading

comprehension
Desenvolver as estratgias de leitura visando melhoria da compreenso
de textos
Reading and Comprehension of Authentic English Texts

Leitura e Compreenso de textos ingleses autnticos
The study of connectives (conjunctions & the main discourse

markers)
O estudo dos conectivos (conjunes e os principais marcadores do
discurso)
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 auxiliares
modais, 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 words
Gramtica e uso do ingls essenciais (tais como: tempos verbais,
pronomes (pessoais, possessivos, interrogativos, demonstrativos,
relativos ...), verbos modais, voz passiva, oraes condicionais, grau
comparativo / superlativo, palavras que causam confuso
Analysis of Past Exam Questions

Anlise de Questes de Exames Anteriores
3

AULA DEMONSTRATIVA
Read the text below entitled "Taxation Trends in the European

Union" so as to answer questions 24 to 26:
Text 1: Taxation Trends in the European Union
This year's edition of the Taxation Trends in the European Union

appears at a time of upheaval. The effects of the global economic and
financial crisis have hit the European Union (EU) with increasing force
from the second half of 2008. Given that the last year for which detailed
data are available is 2007, this year's report cannot yet analyze the
consequences of the recession on tax revenues. Nevertheless, the report
takes stock of the tax policy measures taken by EU governments in
response to the crisis up to spring 2009.
The European Union is, taken as a whole, a high tax area. In 2007, the
overall tax ratio, i.e. the sum of taxes and social security contributions in
the 27 Member States amounted to 39.8% of GDP. This value is about 12
percentage points above those recorded in the United States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the
last third of the 20th century. In those years, the role of the public sector
became more extensive, leading to a strong upward trend in the tax ratio
in the 1970s, and to a lesser extent also in the 1980s and early 1990s.
[ESAF / AFRFB /2009] - Source: www.ec.europa.eu
2009 Edition (Adapted)
24. According to paragraph 1, the global economic and financial crisis

a) has impacted on the EU.
b) may still hit the European Union.
c) has caused tax reductions in the EU.
d) could have affected the EU.
e) might bring about growth in the EU.
25. In relation to the EU's overall tax ratio, it

a) must hit 39.8% of GDP.
b) is likely to reach 39.8% of GDP.
c) is soon to be defined.
d) exceeds half the GDP.
e) equals to 39.8% of GDP.
4

26. According to paragraph 3, the role played by the public sector

a) widened.
b) lessened.
c) diminished.
d) faded.
e) decreased.
FIRST USEFUL TIPS

Primeiras Dicas teis
First and foremost, leia o texto anterior extrado da ltima prova para
Auditor da RFB em 2009, e responda as questes propostas como se
fossem as da sua prova. Pense nos milhares de candidatos e candidatas
que tiveram de enfrentar o grau de dificuldade deste texto escolhido pela
ESAF. Num concurso para a RFB lcito esperar-se um texto, ou textos,
versando sobre taxes (= impostos). Garanto a voc que meus alunos
estavam preparados para lidar com expresses such as: Taxation
Trends (= tendncias tributrias, ou da tributao), tax revenues (=
receitas tributrias), tax policy (= poltica fiscal ou tributria), tax area
(= rea de tributao), tax ratio (= proporo tributria, aqui dos
impostos mais a contribuio previdenciria em relao ao Gross
Domestic Product GDP = PIB).
A minha primeira useful tip, therefore, : no despreze o estudo das

provas anteriores. Pergunte a si mesmo sempre: se este texto tivesse
cado na minha prova eu teria me dado bem?
No h um curso de Ingls para Concursos que eu d, seja presencial

ou on line, em que eu no fale dos famosos discourse markers,
justamente o tpico que escolhi para enfatizar j nesta aula
demonstrativa. Todo autor precisa destas palavras ou locues para fazer
a transio de uma frase para outra ou de um pargrafo para outro. Its
fundamental that you study these key words. Portanto, no deixe de
analisar com detalhes o que est dito a respeito delas nas pginas
seguintes. O estudo dos main discourse markers acompanhar voc ao
longo de todo o nosso curso, pois estou mais do que convencido de sua
importncia. Recorra listagem apresentada nesta aula sempre que
necessitar. Complemente-a, enriquea-a com outros itens provenientes
de suas leituras.
5

DISCOURSE MARKERS
MARCADORES DO DISCURSO
From the text Taxation Trends in the European Union:

Nevertheless, the report takes stock of the tax policy measures taken
by EU governments in response to the crisis up to spring 2009 (L-6/8)
Entretanto o relatrio avalia a poltica tributria adotada pelos governos
da EU em resposta crise at a primavera de 2009
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 mesma
forma que as conjunes, como and, but, so, etc funcionam como
connectors entre oraes numa frase, o autor se vale dos discourse
markers para unir pargrafos e tornar seu texto coeso e lgico. No texto
da prova acima nevertheless, indica oposio, contraste.
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 oposio)
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)
Next, apresento-lhes uma listagem com os principais discourse

markers. 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 constantes
dessa listagem de referncia overnight (= da noite para o dia). preciso
muita, mas muita leitura! Recorra a essa listagem sempre que voc se
deparar com discourse markers em suas leituras e tiver dvida quanto
ao seu significado, bem como quanto classificao em um dos grupos
dispostos por mim didaticamente.
6

DISCOURSE MARKERS
Marcadores do Discurso
Indicando adio, acrscimo

AND, again, besides, in addition, also, further, furthermore, moreover,
Indicando oposio / contraste

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

SO, accordingly, as a result, because of this, consequently, naturally, on
this account, hence, for this reason, therefore, thus
Indicando concesso ou admitindo algo

ALTHOUGH, after all, and yet, at the same time, granted, naturally, of
course, perhaps, all the same.
Indicando passagem do tempo

THEN, after a short (long) time, lately, temporarily, after a while,
presently, afterward, recently, thereafter, at last, since, eventually,
Indicando seqncia ou enumerao

FIRST, second, third, in the 1st place, in the 2nd place, then, finally, next,
last,
Indicando exemplificao
FOR EXAMPLE, for instance, incidentally, indeed, in fact, in other words,
in particular, namely, particularly, specifically, such as, that is,
Indicando comparao ou semelhanas

LIKEWISE, in a like manner, in the same way, similarly,
Indicando condio ou hiptese

IF, unless, on condition that, provided that, supposing that, whether,
Indicando nfase
INDEED, in fact, as a matter of fact, actually,
Indicando concluso ou para resumir

IN SUM, in summary, to summarize, in brief, in short, to conclude, in
conclusion, on the whole,
7

Text 2: Private Savings, Domestic Consumption
Treasury Secretary Timothy Geithner said China and the U.S. agreed on
a broad framework for economic policies and reform. The United States
will advocate for increases in private savings as part of an effort to lower
its fiscal deficit and put in place a more stable, more resilient financial
5 system. At the same time, China and other countries whose economies
have 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 its
10 critically 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 possible
for the rest of the world as well, Geithner said.
With this framework, both countries hope to build the foundation for a
more sustainable, more balanced global recovery, he said. We want to
15 be very careful, as we work together to help move the global economy
back from crisis to growth, that we dont lay the seeds of future crises.
The Treasury secretary said China is becoming more integrated into the
world economy, and during the talks in Washington Chinese officials laid
out a very ambitious set of reforms to shift the sources of future growth
20 away from the kind of heavy investment-intensive, also carbon-intensive,
export-intensive sources of growth, towards an economy more reliant on
services [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 costuma
elaborar questes que, s vezes, o candidato consegue acertar pelo
entendimento do ttulo.
1. Without any dictionary see if you can translate the title of text 1:
Private Savings, Domestic Consumption
________________________________________________________
8

2. O verbo lay (L-16) regular ou irregular? O que significa 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 overseas

demand
________________________________________________________
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 estudo

dos principais prefixes & suffixes, voc pode build up your
vocabulary tremendously.
Explain the formation and translate these examples from the 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) - _____________________________________
9

ON THE IMPORTANCE OF PHRASAL VERBS
From text 2:
Chinese officials laid out a very ambitious set of reforms (L-18/19)
Autoridades chinesas estabeleceram um conjunto de reformas muito
ambicioso
Certa vez, me foi perguntado no FORUM aqui do Ponto se um phrasal

verb tem sempre um mesmo signficado ou se pode variar de acordo com
o contexto. Devido importncia do assunto para o nosso estudo,
permitam-me reproduzir minha resposta.
My answer: pode variar e, muitas vezes, um mesmo phrasal verb

tem vrios significados. No me lembro de nenhum outro exemplo melhor
do que o phrasal verb: make up. aquela velha histria, sem o
contexto no d para dizer o que significa este phrasal verb. Procure
traduzir 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 made
up again.
________________________________________________________
c) There are so many options that I simply cant make up my mind

about 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 I

had missed.
________________________________________________________
10

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

________________________________________________________
Fortunately, a maioria dos phrasal verbs no tm tantas acepes

quanto make up. No seo de respostas, dou as minhas solues para
voc 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 verb
como call off busco a one-word synonym, se possvel, e procuro
lembrar dele em situaes ou frases que facilitem sua memorizao. For
instance:
CBF had to call off the soccer game because of the heavy rains in the
region.
A CBF teve de cancelar o jogo de futebol devido s fortes chuvas na
regio.
Therefore, associo o phrasal verb call off (= cancel) e tento me

lembrar de 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 vocabulrio
com segurana.
One last thing: este um tpico que vamos continuar a praticar nas
nossas aulas e que eu, definitivamente, aconselho todos a estudar
sempre. Good luck!
11

Text 3: 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 the
Treasury today announced the conclusion of negotiations with Switzerland
to amend the U.S.-Switzerland income tax treaty to provide for increased
5 tax information exchange. Official signing of the protocol is expected in
the next few months.
"This Administration is committed to reducing offshore tax evasion to
help ensure that all U.S. taxpayers are playing by the same rules," said
Treasury Secretary Tim Geithner. "This treaty will increase our ability to
10 enforce our tax laws and will help bring an end to an era of offshore
accounts and investments being used for tax evasion."
In recent months, the Administration has demonstrated its commitment
to closing the tax gap. At the G-20 Leaders' Summit, the U.S. strongly
supported efforts to ensure that all countries adhere to international
15 standards for exchange of tax information. In the FY 2010 Budget, the
Administration delivered a detailed reform agenda to reduce the amount
of taxes lost through unintended loopholes and the illegal use of hidden
accounts by well-off individuals. The Treasury Department recently
concluded Gibraltar's first-ever tax information exchange agreement and
20 also signed an agreement with Luxembourg to provide for greater
exchange of tax information. [June 19, 2009 - TG-177]
ANALYSIS OF TEXT 3
USA, Switzerland Agree to Increased Tax Info Exchange
________________________________________________________
2. One more time, falando em word forms, como voc forma o

substantivo da mesma family do adjetivo aggressive (L-1) no texto
acima:
___________________ - (=agressividade)
3. Em This Administration is committed to reducing (L-7),

explique porque a forma ing do verbo to reduce (= reduzir) est sendo
usada. De que modo voc a trata ao traduzir para o portugus?:
________________________________________________________
12

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

________________________________________________________
13

Text 4: Business Travel Expenses
Travel expenses are the ordinary and necessary expenses of traveling

away 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.
5 You are traveling away from home if your duties require you to be away
from the general area of your tax home for a period substantially longer
than an ordinary day's work, and you need to get sleep or rest to meet
the demands of your work while away.
Generally, your tax home is the entire city or general area where your
10 main place of business or work is located, regardless of where you
maintain your family home. For example, you live with your family in
Chicago but work in Milwaukee where you stay in a hotel and eat in
restaurants. You return to Chicago every weekend. You may not deduct
any of your travel, meals, or lodging in Milwaukee because that is your
15 tax home. Your travel on weekends to your family home in Chicago is not
for your work, so these expenses are also not deductible. If you regularly
work in more than one place, your tax home is the general area where
your main place of business or work is located.
In determining which is your main place of business, take into account
20 the length of time you are normally required to spend at each location for
business purposes, the degree of business activity in each area, and the
relative significance of the financial return from each area. However, the
most important consideration is the length of time spent at each location.
Visit: http://www.irs.gov/taxtopis/tc511.html
ANALYSIS OF TEXT 4
Business Travel Expenses
________________________________________________________
2. Generally, voc encontra o verbo to meet (met, met) com o

significado de encontrar; porm com que sentido ele aparece no seguinte
trecho do texto to meet the demands of your work while away (L-
7/8)
________________________________________________________
14

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
________________________________________________________
15

MOCK TEST / TESTE SIMULADO
Attention! S faa este teste simulado quando tiver estudado texts 2 thru
4 desta aula. A finalidade, claramente didtica, a de levar voc a responder
questes de mltiplaescolha a respeito de material 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 on
a broad framework for economic policies and reform. The United States
will advocate for increases in private savings as part of an effort to lower
its fiscal deficit and put in place a more stable, more resilient financial
5 system. At the same time, China and other countries whose economies
have 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 its
10 critically 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 possible
for the rest of the world as well, Geithner said.
With this framework, both countries hope to build the foundation for a
more sustainable, more balanced global recovery, he said. We want to
15 be very careful, as we work together to help move the global economy
back from crisis to growth, that we dont lay the seeds of future crises.
The Treasury secretary said China is becoming more integrated into the
world economy, and during the talks in Washington Chinese officials laid
out a very ambitious set of reforms to shift the sources of future growth
20 away from the kind of heavy investment-intensive, also carbon-intensive,
export-intensive sources of growth, towards an economy more reliant on
services [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 other

export-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.
16

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

growth must be more dependent on
a) 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 future
crises (L-16) he is concerned about
a) 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.
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 the
Treasury today announced the conclusion of negotiations with Switzerland
to amend the U.S.-Switzerland income tax treaty to provide for increased
5 tax information exchange. Official signing of the protocol is expected in
the next few months.
"This Administration is committed to reducing off shore tax evasion to
help ensure that all U.S. taxpayers are playing by the same rules," said
Treasury Secretary Tim Geithner. "This treaty will increase our ability to
10 enforce our tax laws and will help bring an end to an era of offshore
accounts and investments being used for tax evasion."
In recent months, the Administration has demonstrated its commitment
to closing the tax gap. At the G-20 Leaders' Summit, the U.S. strongly
supported efforts to ensure that all countries adhere to international
15 standards for exchange of tax information. In the FY 2010 Budget, the
Administration delivered a detailed reform agenda to reduce the amount
of taxes lost through unintended loopholes and the illegal use of hidden
accounts by well-off individuals. The Treasury Department recently
concluded Gibraltar's first-ever tax information exchange agreement and
20 also signed an agreement with Luxembourg to provide for greater
exchange of tax information. [June 19, 2009 - TG-177]
17

4. With reference to the U.S.-Switzerland income tax treaty, one cannot

affirm that it
a) 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 to ensure 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 through

unintended 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) ensure the illegal use of hidden accounts by well-off individuals.
6. The author says that the US-Switzerland treaty will

a) help reduce offshore tax evasion.
b) enable taxpayers 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.
Text 3: Business Travel Expenses
Travel expenses are the ordinary and necessary expenses of traveling

away 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.
5 You are traveling away from home if your duties require you to be away
from the general area of your tax home for a period substantially longer
than an ordinary day's work, and you need to get sleep or rest to meet
the demands of your work while away.
Generally, your tax home is the entire city or general area where your
10 main place of business or work is located, regardless of where you
maintain your family home. For example, you live with your family in
Chicago but work in Milwaukee where you stay in a hotel and eat in
restaurants. You return to Chicago every weekend. You may not deduct
any of your travel, meals, or lodging in Milwaukee because that is your
15 tax home. Your travel on weekends to your family home in Chicago is not
for your work, so these expenses are also not deductible.
18

If you regularly work in more than one place, your tax home is the
general area where your main place of business or work is located.
In determining which is your main place of business, take into account
20 the length of time you are normally required to spend at each location for
business purposes, the degree of business activity in each area, and the
relative significance of the financial return from each area. However, the
most 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 indicating

contrast or opposition and it could be replaced by
a) moreover.
b) hence.
c) whether.
d) likewise.
e) notwithstanding.
8. According to the text, business travel expenses

a) are deductible if you sleep and rest away from home.
b) must have mostly a personal character.
c) depend on the 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 home

a) 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 these
except
a) common.
b) necessary.
c) lavish.
d) lengthy.
e) appropriate.
19

JUST FOR FUN
PICTURE TEST
Remember that youre not a machine. From time to time do something

just for fun, like this picture test.
That guy seems to believe that money [a)

makes / b) does] the world go round.
USEFUL TIP - VOCABULARY BUILD UP
No estudo de vocabulary uma distino fundamental se impe:

function words & content words. o verdadeiro divisor de guas,
como eu chamo. As function words, como o nome indica, exercem uma
funo na frase, de sujeito, de complemento verbal, etc. Nesta categoria
esto as discourse markers que enfatizamos nesta aula, dada a sua
funo como connectives. Content words, muito mais numerosas que
as function words, so as palavras de que nos valemos para nomear
objetos, para definir, para expressar emoes. Nesta categoria estariam
ento as palavras e expresses pertencentes ao jargo econmico, o
economs, ao jargo tributrio, que eu chamo de tributs.
Therefore, se voc encontrar nas suas leituras uma palavra como
whose (= de quem), as in: Whose book is that? (= De quem esse
livro), supondo que voc no se lembrasse do seu significado, esta
palavra deveria ser lanada no seu glossary of function words; da
mesma forma que se voc se vir uma locuo como tax return, que,
acreditem, significa declarao do imposto de renda, e no, restituio,
ela deve fazer parte do seu glossary of technical jargon.
20

EXERCISES
I. PHRASAL VERBS PRACTICE - Use the particles from the box so as

to form a PHRASAL VERB with RUN.
DOWN OUT OFF INTO AWAY
1. Mr. Lewis asked his secretary to run _______ five extra copies of the
contract. (= make)
_________________________________________________________
2. Patricia ran ______ from her home and started her career as an
actress. (= leave, abandon)
_________________________________________________________
3. Sam said hed been working hard; and as result, had been feeling a little
run ________ (= tired)
_________________________________________________________
4. The other day I ran _______ an old buddy from school. (= met)
_________________________________________________________
5. My son had to renew his drivers license; it had run ______ a few days
before. (= expired)
_________________________________________________________
II. Complete the sentences with the correct past forms of the
verbs in brackets.
1. When the president arrived at the auditorium he _______ hands with

many congressmen. [SHAKE]
________________________________________________________
2. What they ________ was Coordinated International Response. [SEEK]

________________________________________________________
3. The fall of the subprime mortgage market and its impact on the
financial sector have surprised policymakers, John Kirton ________ us.
[TELL]
________________________________________________________
4. G7 officials have _______ with representatives of China and many

other countries. [MEET]
________________________________________________________
21

5. In recent years sovereign wealth funds have _______ in number and

size with reserves estimated between $2 trillion and $3 trillion. [GROW]
________________________________________________________
III. Choose the word or phrase that best matches the

DEFINITIONS below.
DEPRESSION EXCHANGE RATE GROSS DOMESTIC PRODUCT

FREE TRADE MONEY SUPPLY SECURITIES
1. _______________
The total value of a nations output, income, or expenditure produced
within its physical boundaries
2. _______________
A severe decline in general economic activity in terms of magnitude
and/or length.
3. _______________
Price, at which one countrys currency is exchanged for the currency of
another country
4. _________________
The absence of tariffs and regulations designed to curtail or prevent trade
among 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-entry
securities) evidencing ownership of equity (stocks) or debt obligations
(bonds).
22

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)
V. How is your knowledge of the tax jargon at present?
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
23

ANSWERS & COMMENTS
ANALYSIS OF TEXT 1
1. Taxation Trends in the European Union

Tendncias da Tributao na Unio Europia
24. A No pargrafo 1, o autor afirma que a crise econmica e financeira

mundial atingiu a UE portanto: has impacted on the EU (= causou
impacto na UE) a melhor opo. Nas demais, l-se: em (b), pode ainda
atingir a UE; em (c), provocou redues de impostos na UE; em (d),
poderia ter afetado a EU; em (e), poderia provocar o crescimento na EU.
25. E O autor informa que a proporo dos impostos em relao ao PIB

na UE equivale a 39,8%. Nas demais opes tem-se: em (a), deve atingir
com certeza os 39,8% do PIB; em (b), provavelmente atingir os 39,8%
do PIB; em (c), ser definida em breve; em (d) excede os 50% do PIB.
26. A No pargrafo 3 o autor declara que o papel do setor pblico na

UE se ampliou portanto widened a melhor opo. Nas demais opes
l-se: em (b), lessened (= reduziu); em (c) diminished (= diminuiu);
em (d), faded (= murchou); em (e), decreased (= decresceu).
ANALYSIS OF TEXT 2
1. Translation of the Title of TEXT 2:

Private Savings, Domestic Consumption
Poupana privada, Consumo interno
2. O verbo lay irregular? As trs formas que voc dever ter de cabea
so 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 reform

chegaram a um acordo sobre um amplo sistema de polticas econmicas e
de reforma
b. whose economies have largely been based on exports and overseas

demand
cujas economias tm-se baseado nas exportaes e na demanda externa
24

c. shift the source of growth more to domestic demand

mudar a fonte de crescimento mais para a demanda interna
d. thats the most important strategic achievement here

essa a mais importante vitria estratgica aqui
e. that China and the U.S. can do on their own

que China e EUA podem fazer sozinhos
f. move the global economy back from crisis to growth

tirar a economia global da crise de volta para o crescimento
g. laid out a very ambitious set of reforms

estabeleceram um grupo de reformas ambiciosas
h. towards an economy more reliant on services & more consumption

em direo a uma economia mais dependente de servios e mais
consumo
WORD FORMS
a) Economic (adj.) derivado de economy, formado com a adio do

sufixo IC, relativo cincia econmica, as in: economic plans (=
planos econmicos). Ateno para no confundir com o outro adjetivo
parecido, economical, que tambm significa econmico, mas referindo-
se a qualidade de quem ou do que econmico; as in: economical car
(= carro econmico, que consome pouco combustvel)
b) savings (noun) derivado do verbo regular to save, formado com a

adio 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 de
substantivos.
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 os
adjetivos terminados em ABLE ou IBLE, geralmente correspondem em
portugus a adjetivos terminado em VEL, -VEL, -VEL.
25

f) reliant (adj) - derivado do verbo regular to rely (= confiar),

significando confivel dependente. Atravs do acrscimo do sufixo -ANT.
ANALYSIS OF TEXT 3

USA, Switzerland Agree to Increased Tax Info Exchange
EUA e Sua fazem acordo para incrementar o intercmbio de
informaes tributrias
2. O substantivo da mesma family do adjetivo aggressive (L-1) no

texto acima aggressiveness (= agressividade). Muito embora eu j
tenha encontrado aggressivity nas redaes de muitos alunos ao longo
de minha carreira, esta palavra no est registrada nos dicionrios de
ingls que conheo.
3. Em This Administration is committed to reducing [= esta

administrao (este governo) est comprometido em reduzir] a forma
ING do verbo to reduce (= reduzir) est sendo usada por imposio
gramatical, aqui, forado pela partcula to, e voc, na sua traduo,
deve usar o verbo no infinitivo.
a. to enforce U.S. tax laws and reduce offshore tax evasion

para fazer cumprir as leis fiscais e reduzir a evaso tributria no exterior
b. tax treaty to provide for increased tax information exchange

um tratado tributrio para permitir aumento da troca de informaes
fiscais
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 rules
garantir que todos os contribuintes estejam jogando pelas mesmas regras
e. bring an end to an era of offshore accounts

por um fim a uma era de contas no exterior
f. has demonstrated its commitment to closing the tax gap

demonstrou seu comprometimento em reduzir a defasagem, a lacuna
fiscal
26

g. adhere to international standards for exchange of tax information

aderir a padres internacionais para o intercmbio de informaes fiscais
h. delivered a detailed reform agenda to reduce the amount of taxes lost

apresentou um pauta de reformas detalhadas para reduzir o montante de
impostos perdidos
i. the illegal use of hidden accounts by well-off individuals

o uso ilegal de contas secretas por indivduos ricos
k. concluded Gibraltar's first-ever tax information exchange agreement

concluram o primeiro acordo de Gibraltar jamais celebrado sobre
intercmbio de informaes fiscais
ANALYSIS OF TEXT 4

Business Travel Expenses
Despesas de Viagens por motivo de Trabalho
2. Generally voc encontra o verbo to meet (met, met) com o

significado de encontrar; porm ele aparece no seguinte trecho do texto
com o significado de atender, satisfazer, portanto: to meet the
demands of your work while away (= atender s exigncias do seu
emprego quando afastado[de seu domiclio fiscal])
a. the ordinary and necessary expenses of traveling away from home

as despesas comuns e necessrias de viagem para for a de seu domiclio
b. employees deduct these expenses using a number of forms

os empregados podem deduzir essas despesas utilizando diversos
formulrios
c. your duties require you to be away from the area of your tax home
seus deveres o obrigam a afastar-se da rea do seus domiclio fiscal
d. longer than an ordinary day's work

por mais tempo que um dia de trabalho normal
27

e. of where you maintain your family home

de onde voc mantm seu domiclio residencial
f. You may not deduct any of your travel, meals, or lodging

voc no pode deduzir nenhuma despesa com viagem, refeies, ou
acomodao
g. into account the length of time you are normally required to spend
em considerao o perodo de tempo que voc normalmente precise
gastar
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 depois

se reconciliaram de novo.
c) H tantas opes que eu simplesmente no consigo me decidir qual

delas a mais apropriada.
d) Antes de sair de casa, a Dot decidiu colocar mais maquiagem no

rosto.
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 aula

que eu havia faltado.
h) Talvez possamos convencer o Paul a jogar e completar o nosso time.
JUST FOR FUN // PICTURE TEST

That guy seems to believe that money (a) makes the world go round.
Esse cara parece acreditar que o dinheiro faz o mundo girar.
28

MOCK TEST / ANSWERS
Text 1
1. D De acordo com o autor, fundamental que a China, entre outras

naes cujas economias dependem das exportaes, baseie seu
crescimento econmico sustentvel na demanda interna. Nas demais
opes voc tem: em (a), incrementar suas exportaes e sua demanda
no exterior; em (b), colocar em prtica uma infra-estrutura mais
resistente; em (c), reduzir seus dficits fiscais; em (e), diminuir seu
consumo interno.
2. A De acordo com o autor, fundamental que as reformas

econmicas chinesas para atingirem crescimento futuro sejam mais
dependentes de servios e consumo. Nas demais opes est dito que
devem depender mais de: em (b), fontes intensivas em carbono; em (c),
fontes intensivas em exportaes; em (d), fontes intensivas em
investimentos pesados; em (e),das exportaes no exterior.
3. D Quando o autor diz: that we dont lay the seeds of future

crises (= para que no plantemos as sementes de crises futuras) sua
preocupao que se criem as condies para uma repetio de uma
crise financeira como a atual. Nas outras opes l-se: em (a), a
disseminao das sementes para sair desta recesso; em (b), quanto
tempo levar para que a recuperao da recesso ocorra; em (c), que o
resto do mundo demonstre relutncia em trabalhar em conjunto; em (e),
que este conjunto de reformas seja ambicioso demais para resolver a
crise.
Text 2
4. C No possvel dizer que o acordo Sua-EUA sobre tributao

ajuda a garantir que todos os pases adotem padres internacionais.
Relativamente s demais opes. l-se: em (a), permite o incremento de
intercmbio de informaes com fins tributrios; em (b), espera-se que
traga um fim de uma era de contas no exterior; em (d), supe-se que
trar um fim aos investimentos que so usados com o fim de evaso
fiscal; em (e), visa a aumentar a habilidade do governo para fazer
cumprir as leis fiscais nos EUA.
29

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

through unintended loopholes (= reduzir o montante de impostos
perdidos atravs de brechas no intencionadas na lei ); o que
corresponde, portanto, a demonstrar seu comprometimento com a
reduo do gap (lacuna), defasagem) fiscal. Em (a), alterar o acordo
tributrio entre EUA e Sua; em (c), aderir a padres internacionais para
intercmbio de informaes fiscais; em (d), obstruir a maior troca de
informaes fiscais; em (e), garantir o uso ilegal das contas secretas
mantidas 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 mesmas
regras; em (c), permitir que a evaso fiscal seja erradicada de uma vez
por todas; em (d), ajudar a promover uma era de contas secretas no
exterior; em (e), ajudar a apoiar os esforos feitos por todos os pases
para 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 podem

ser dedutveis desde que preenchidas certas condies. Nas outras opes
tem-se: em (a), so dedutveis se voc dormir e descansar fora do seu
lar; em (b), tm de ter principalmente um carter pessoal; em (c),
dependem de quanto tempo voc precisa gastar na viagem; em (d), no
podem ser deduzidas a no ser que sejam extravagantes e luxuosas.
9. B O autor afirma que o domiclio fiscal de uma pessoa determinado

pelo seu principal local de trabalho. Nas demais voc tem: em (a), o
lugar 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 no

podem ser lavish (= extravagantes) e tm de se revestir das seguintes
caractersticas: em (a), common or ordinary (= comuns); em (b),
necessary (= necessrias); em (d), lengthy (= longas); em (e)
appropriate (= apropriadas, convenientes).
30

EXERCISES / ANSWERS
I. PHRASAL VERBS WITH RUN.
1. Mr. Lewis asked his secretary to RUN OFF five extra copies of the
contract. (= MAKE)
O Sr. Lewis pediu a sua secretaria que fizesse mais cinco cpias do
contrato.
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 little
RUN DOWN (= TIRED)
Sam disse que vinha trabalhando muito; e por conseguinte, est se
sentindo 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. My son had to renew his drivers license; it had RUN OUT a few days
before. (= EXPIRED)
Meu filho teve de renovar sua carteira de motorista; ela havia expirado
alguns dias antes.
II. PAST FORMS OF IRREGULAR VERBS
1. [SHOOK] - Quando o presidente chegou ao auditrio, ele apertou a

mo de muitos congressistas
2. [SOUGHT] - O que eles buscavam era uma reao internacional

coordenada.
3. [TOLD] - A queda do Mercado de hipotecas de alto risco e seu

impacto no setor financeiro surpreendeu os polticos, John Kirton disse a
USINFO.
4. [MET] - Membros do G7 encontraram-se com representantes da China

e de muitos outros pases.
5. [GROWN] - Nos ltimos anos os fundos soberanos tm crescido em

nmero e tamanho com reservas estimadas entre $2 e $3 trilhes.
31

III. DEFINITIONS
1. Depression // 2. Exchange rate // 3. Free trade // 4. Gross domestic

product // 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)
(*) Quem estudou um pouco de ingls sabe que estes dois sufixos so os
mais frequentes em ingls. Comece a prestar ateno em diversas
expresses onde aparecem palavras, funcionando como adjetivos, tais
quais as acima mencionadas.
V. COMO EST O SEU TRIBUTS NO MEMENTO?
A B
1. tax deductible a. (2) evaso fiscal
2. tax evasion b. (3) paraso fiscal
3. tax haven c. (4) iseno tributria
4. tax exemption d. (1) dedutveis do imposto (a pagar)
5. tax bracket e. (6) lanamento fiscal
6. tax assessment f. (5) faixa de tributao
7. tax liability g. (8) carga tributria
8. tax burden i. (10) ao fiscal
9. tax revenue J. (7) responsabilidade tributria
10. tax case k. (9) receita fiscal
32

Avalie se os seguintes objetivos desta primeira aula foram alcanados.
FIRST CLASS OBJECTIVES

OBJETIVOS DA AULA INICIAL
Raise your awareness of:

Despertar sua conscientizao para:
I. Study of text 1: Taxation Trends in the EU

Estudo do texto 1: Tendncias da Tributao na UE
II. Main Discourse Markers

Principais Palavras Marcadoras do Discurso
III. Study of text 2: Private Savings, Domestic Consumption

Estudo do texto 2:Poupana Privada, Consumo Interno
IV. Vocabulary build up: on the importance of studying prefixes &

suffixes
Construo do vocabulrio: da importncia do estudo dos prefixos
e sufixos
V. On the importance of studying phrasal verbs

Sobre a importncia de se estudar os phrasal verbs
VI. Study of text 3: USA, Switzerland Agree to Increased Tax Info

Exchange
Estudo do texto 3: EUA e Sua fazem acordo para incrementar
intercmbio de informaes fiscais
VII. Study of text 4: Business Travel Expenses

Estudo do texto 4: Despesas de Viagens a Negcio
VIII - MOCK TEST multiple choice questions ESAF style

TESTE SIMULADO questes de mltipla escolha no estilo ESAF
IX. JUST FOR FUN Picture Test

S para divertir Teste de gravura
X. Useful Tip Vocabulary Build Up

Dica til Construo do Vocabulrio
33

XI. Exercise Section

Seo de Exerccios
XII. Answers & Comments

Respostas e Comentrios
34

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INGLS P/ RECEITA FEDERAL

PROFESSOR: CARLOS AUGUSTO

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timo que o Ponto possibilite a preparao desde j para o prximo

Meu objetivo maior ser o de levar voc a praticar os assuntos mais

Priorizarei os textos carregados de termos relacionados com tributao

No abro mo do conhecimento de traditional grammar, the use of

However, quem precisar de lies de gramtica mais bsica poder

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Estarei disposio de todos para responder quaisquer perguntas

SOBRE O PROF. CARLOS AUGUSTO:

Carlos Augusto Pereira nasceu em Belm do Par (20/05/1947). Reside

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Breve listagem dos objetivos do curso para preparao em ingls dos

Develop reading strategies aiming at improving reading

Reading and Comprehension of Authentic English Texts

The study of connectives (conjunctions & the main discourse

Vocabulary Build-Up through the study of cognates, affixes

Grammar / Usage Essentials (such as: verb tenses, pronouns

Analysis of Past Exam Questions

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Read the text below entitled "Taxation Trends in the European

Text 1: Taxation Trends in the European Union

This year's edition of the Taxation Trends in the European Union

24. According to paragraph 1, the global economic and financial crisis

25. In relation to the EU's overall tax ratio, it

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26. According to paragraph 3, the role played by the public sector

FIRST USEFUL TIPS

A minha primeira useful tip, therefore, : no despreze o estudo das

No h um curso de Ingls para Concursos que eu d, seja presencial

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From the text Taxation Trends in the European Union:

Em primeiro lugar o que so os discourse markers?

Study the following examples:

Janet speaks clearly, reads fast and writes fluently.

George speaks French but he does not speak Spanish.

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

Next, apresento-lhes uma listagem com os principais discourse

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Indicando adio, acrscimo

Indicando oposio / contraste

Indicando resultado / conseqncia

Indicando concesso ou admitindo algo

Indicando passagem do tempo

Indicando seqncia ou enumerao

Indicando comparao ou semelhanas

Indicando condio ou hiptese

Indicando concluso ou para resumir

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Text 2: Private Savings, Domestic Consumption

ANALYSIS OF TITLES & SUB-TITLES

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2. O verbo lay (L-16) regular ou irregular? O que significa 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 overseas

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