ESAF-2009 – RECEITA FEDERAL – AUDITOR FISCAL – LÍNGUA INGLESA – PROVA COM GABARITO.

❑ PROVA DE LÍNGUA INGLESA:

• ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL-12/12/2009.

www.esaf.fazenda.gov.br

❑ ESTRUTURA-PROVA:

➭ 10 MCQs (Multiple Choice Questions) / 5 Options Each Question.

• Text (1) – | The long climb | www.economist.com |

• Text (2) – | Taxation Trends in the European Union | www.ec.europa.eu |

• Text (3) – | Reason with him | www.newsweek.com |

❑ TEXTO 1: Read the text below entitled "The long climb" so as to answer questions 01 to 03:

The long climb

Source: www.economist.com

st Oct, 2009 (Adapted)

The world economy is fitfully getting back to normal, but it will be a “new normal”. This phrase has caught on, even if people disagree about what it means. In the new normal, as defined by Pimco's CEO, Mohamed El-Erian, growth will be subdued and unemployment will remain high. “The banking system will be a shadow of its former self,” and the securitization markets, which buy and sell marketable bundles of debt, will presumably be a shadow of a shadow. Finance will be costlier and investment weak, so the stock of physical capital, on which prosperity depends, will erode.

The crisis invited a forceful government entry into several of capitalism's inner sanctums, such as banking, American carmaking and the commercial-paper market. Mr El-Erian worries that the state may overstay its welcome. In addition, national exchequers may start to feel some measure of the fiscal strain now hobbling California. America's Treasury, in particular, must demonstrate that it is still a “responsible shepherd of other countries' savings.”

01 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

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

(A) both real and active.
(B) absolutely extraordinary.
(C) not very active or busy.
(D) sustainable and rapid.
(E) unpredictable.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

No parágrafo 1, o crescimento na nova ordem é definido como

(A) both real and active. – real e ativo.
(B) absolutely extraordinary. – absolutamente extraordinário.
(C) not very active or busy. – pouco ativo ou ocupado.
(D) sustainable and rapid. – sustentável e rápido.
(E) unpredictable. – imprevisível.

02 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

In paragraph 1, finance is referred to as

(A) remaining low throughout the crisis.
(B) having been affected by the crisis.
(C) having eroded throughout the process.
(D) likely to be considered in a future analysis.
(E) likely not to be hit by this scenario.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

No parágrafo 1, finanças são referidas como

(A) remaining low throughout the crisis. – permanecendo baixo durante a crise.
(B) having been affected by the crisis. – ter sido afetado pela crise.
(C) having eroded throughout the process. – tendo erodido ao longo do processo.
(D) likely to be considered in a future analysis. – passível de ser considerado em uma análise futura.
(E) likely not to be hit by this scenario.

 – provavelmente não será atingido por este cenário.

03 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

In paragraph 2, the author mentions "the fiscal strain now hobbling California". In other words, the fiscal

(A) policies which have been favouring California's growth.
(B) pressure currently preventing California's development.
(C) programmes successfully spoused by California.
(D) measures which have steadily gained acceptance.
(E) incentives recently promoted by the Californian government.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

No parágrafo 2, o autor menciona “a tensão fiscal que agora prejudica a Califórnia”.

Em outras palavras, o valor fiscal

(A) policies which have been favouring California's growth. – políticas que têm favorecido o crescimento da Califórnia.

(B) pressure currently preventing California's development. – pressão que atualmente impede o desenvolvimento da Califórnia.

(C) programmes successfully spoused by California. – programas casados com sucesso pela Califórnia.

(D) measures which have steadily gained acceptance. – medidas que têm ganhado aceitação constante.

(E) incentives recently promoted by the Californian government. – incentivos promovidos recentemente pelo governo da Califórnia.

❑ TEXTO 2: Read the text below entitled "Taxation Trends in the European Union” so as to answer questions 04 to 06:

Taxation Trends in the European Union

Source: www.ec.europa.eu

2009 Edition (Adapted)

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.

04 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:
The global economic and financial crisis...

*Alternativa (A): has impacted on the EU.(teve impacto na União Européia.)

➧O verbo "to impact"(impactar) transmite contextualmente a mesma ideia de "to hit"(atingir).
*Alternativa (B): may still hit the European Union.(ainda pode atingir a União Europeia.)

➧"may still hit" transmite contextualmente uma ideia de tempo FUTURO, ou seja, algo que poderá acontecer.

➧"have hit" está no tempo "present perfect", ou seja, algo que aconteceu no passado e que ainda ocorre no presente.
*Alternativa (C): has caused tax reductions in the EU.(tem causada reduções de impostos na União Européia.)

➧O texto não faz menção de "tax reductions".
*Alternativa (D): could have affected the EU.(poderia ter afetado a União Européia.)

➧A crise atingiu/afetou a União Européia.
*Alternativa (E): might bring about growth in the EU.(poderia provocar crescimento na União Européia.)

➧Contextual sem sentido: a crise poderia provocar crescimento.

➧IDEIA CONTEXTUAL: A crise econômica e financeira global atingiram a União Europeia (UE).

"[...] The effects of the global economic and financial crisis have hit the European Union (EU) with increasing force from the second half of 2008."

(Os efeitos da crise econômica e financeira global atingiram a União Europeia (UE) com força crescente a partir do segundo semestre de 2008.)

05 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  X 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

👍 Comentários e Gabarito  anulada 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
In relation to the EU's overall tax ratio(carga tributária da União Européia), it...

*Alternativa (A): must hit 39.8% of GDP.(deve atingir a 39,8% do PIB.)
*Alternativa (B): is likely to reach 39.8% of GDP.(É provável que chegue a 39,8% do PIB.)
*Alternativa (C): is soon to be defined.(Em breve será definido.)
*Alternativa (D): exceeds half the GDP.(Supera a metade do PIB.)

➧Segundo o texto, a carga tributária da União Européia é 39,8% do PIB, portanto menos da metade do PIB.
*Alternativa (E): equals to 39.8% of GDP.(equivale a 39,8% do PIB.)

➧Na alternativa o tempo verbal do está no PRESENTE: equals to 39.8% of GDP.

➧No contexto, o tempo verbal está no PASSADO: amounted to 39.8% of GDP.

➧IDEIA CONTEXTUAL:

"[...] 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."

(A União Europeia é, no seu conjunto, uma área de impostos elevada. Em 2007, a carga tributária global, ou seja, a soma dos impostos e das contribuições para a segurança social nos 27 Estados-Membros, equivalia a 39,8% do PIB.)

06 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

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

(A) widened.
(B) lessened.
(C) diminished.
(D) faded.
(E) decreased.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

👍 Comentários e Gabarito  A 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
According to paragraph 3,

the role played by the public sector...(a função desempenhada pelo setor público)...

*Alternativa (A): widened.(ampliou, alargou)
*Alternativa (B): lessened.(diminuiu)
*Alternativa (C): diminished.(diminuiu)
*Alternativa (D): faded.(enfraqueceu)
*Alternativa (E): decreased.(diminuiu)

➧IDEIA CONTEXTUAL no 3º parágrafo: função mais extensiva, mais ampla.

"[...] 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."

(A elevada carga tributária da União Européia não é nova, datando essencialmente do último terço do século XX. Naqueles anos, o papel do setor público tornou-se mais amplo, levando a uma forte tendência de aumento da taxa de tributação na década de 1970 e, em menor grau, também na década de 1980 e início de 1990.)

❑ TEXTO 3: Read the interview below entitled "Reason with him" so as to answer questions 07 to 10:

Reason with him

Source:

www.newsweek.com 22nd Sep, 2009(Adapted)

Question

(Q)1: Margolis:
When you took office, Brazil was regarded as an underachiever, and the last among the BRIC nations. Now Brazil is considered a star among emerging countries. What's happened?

Lula: No one respects anyone who doesn't respect themselves. And Brazil always behaved like a second-class country. We always told ourselves we were the country of the future. But we never transformed these qualities into anything concrete. In a globalized world you cannot sit still. You have to hit the road and sell your country. So we decided to make strengthening Mercosul (the South American trading bloc) a priority, and deepened our relations with Latin America in general. We prioritized trade with Africa and went into the Middle East aggressively. Our trade balance today is diversified. This helped us cushion the blow of the economic crisis.

Q2: Margolis:
Has Brazil's success in navigating the economic crisis changed investors' views?

Lula: There was no miracle. We had a strong domestic market. We had consumers who wanted to buy cars. We reduced part of the sales tax and asked the companies to offer consumers credit on affordable items. It's the same case with refrigerators, stoves, washing machines, and with computers and the housing construction.

Q3: Margolis:
What are the lessons for other countries?

Lula: The great lesson is that the state has an important role to play, and has great responsibility. We don´t want the state to manage business. But it can be an inducer of growth and can work in harmony with society.

07 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

In his answer to question 1, Brazil's president refers to "strengthening Mercosul as a priority."

In other words, a measure he considered

(A) risky.
(B) unattainable.
(C) pivotal.
(D) unnecessary.
(E) advisable.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

👍 Comentários e Gabarito  C 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
Sentença:

Brazil's president refers to "strengthening Mercosul as a priority."

(O presidente do Brasil refere-se a “fortalecer o Mercosul como uma prioridade.) 

In other words, a measure he considered...(uma medida que ele considerou)...

*Alternativa (A): risky.(arriscada)

*Alternativa (B): unattainable.(inatingível)

*Alternativa (C): pivotal.(fundamental)

*Alternativa (D): unnecessary.(desnecessária)

*Alternativa (E): advisable.(aconselhável)

08 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

In his answer to question 2,

Luiz Inácio Lula da Silva says that

(A) the Brazilian domestic market was frail.
(B) a miracle did come about in Brazil.
(C) credit on affordable items was halved.
(D) part of the sales tax was lowered.
(E) consumers were not willing to spend.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:
Luiz Inácio Lula da Silva says that...
*Alternativa (A): the Brazilian domestic market was frail.(o mercado interno brasileiro estava frágil.)

➧O Mercado estava forte.(a strong domestic market)

*Alternativa (B): a miracle did come about in Brazil.(um milagre aconteceu no Brasil)

➧Não houve nenhum milagre.(There was no miracle.)

*Alternativa (C): credit on affordable items was halved.(o crédito em itens acessíveis foi reduzido pela metade.)

➧Não houve redução de crédito. Ao contrário, houve foi concessão de mais crédito.

*Alternativa (D): part of the sales tax was lowered.(parte do imposto sobre vendas foi reduzido.)

*Alternativa (E): consumers were not willing to spend.(os consumidores não estavam dispostos a gastar.)

➧ Tinha consumidores que compraram carros(had consumers who wanted to buy cars)

➧IDEIA CONTEXTUAL:

Has Brazil's success in navigating the economic crisis changed investors' views?

O sucesso do Brasil em navegar na crise econômica mudou a visão dos investidores?

Lula: There was no miracle. We had a strong domestic market. We had consumers who wanted to buy cars. We reduced part of the sales tax and asked the companies to offer consumers credit on affordable items. It's the same case with refrigerators, stoves, washing machines, and with computers and the housing construction."

(Lula: Não houve milagre. Tínhamos um mercado interno forte. Tínhamos consumidores que queriam comprar carros. Reduzimos parte do imposto sobre vendas e pedimos às empresas que oferecessem crédito aos consumidores em itens acessíveis. É o mesmo caso com geladeiras, fogões, máquinas de lavar e com computadores e a construção de moradias.)

09 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

Brazil's president refers to the country's diversified trade balance as having

(A) contributed to worsen the global economic crisis.
(B) resulted from trade with one sole strategic partner.
(C) been prevented by internal regulations.
(D) been considered as an unattainable goal.
(E) minimized the adverse effects of the world crisis.

 👍  Comentários e Gabarito  E 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

Brazil's president refers to the country's diversified trade balance as having...(à balança comercial diversificada do país como tendo...)

*Alternativa (A): contributed to worsen the global economic crisis.(contribuído para agravar/piorar a crise econômica global.)

➧A balança comercial diversificada ajudou a amortecer o golpe da crise econômica.

"[...] Our trade balance today is diversified. This helped us cushion the blow of the economic crisis."

(Nossa balança comercial hoje é diversificada. Isso nos ajudou a amortecer o golpe da crise econômica.)
*Alternativa (B): resulted from trade with one sole strategic partner.(resultado do comércio com um único parceiro estratégico.)

➧Balança comercial diversificada significa balança comercial com diversos parceiros.
*Alternativa (C): been prevented by internal regulations.(sido impedida por regulamentos internos.)
*Alternativa (D): been considered as an unattainable goal.(sido considerada uma meta inatingível.)
*Alternativa (E): minimized the adverse effects of the world crisis.(minimizado os efeitos adversos da crise mundial.)

10 – (ESAF-2009-RECEITA FEDERAL-AUDITOR FISCAL)

In his answer to question 3,

Brazil's president

(A) emphasizes the role played by the private sector.
(B) criticizes initiatives derived from private ownership.
(C) sees the private sector as an inducer of growth.
(D) affirms the significance of the state.
(E) disregards duties attributed to the state.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

In his answer to question 3, Brazil's president
*Alternativa (A): emphasizes the role played by the private sector.(destaca o papel do setor privado.)
*Alternativa (B): criticizes initiatives derived from private ownership.(critica iniciativas derivadas da propriedade privada.)
*Alternativa (C): sees the private sector as an inducer of growth.(vê o setor privado como um indutor de crescimento.)
*Alternativa (D): affirms the significance of the state.(afirma a importância do Estado.)
*Alternativa (E): disregards duties attributed to the state.(desconsidera/despreza responsabilidades/deveres atribuídas ao Estado.)