ESAF-1997-RECEITA FEDERAL-Concurso Público para TTN(Técnico do Tesouro Nacional) - Prova de INGLÊS com gabarito e questões comentadas - valdenorenglish@gmail.com

• Welcome back to another post!

• A pauta aqui é TAX ENGLISH.

• Concurso na Área Fiscal.

➧NESTE POST: PROVA de INGLÊS do ESAF-1997-RECEITA FEDERAL-TTN(Técnico do Tesouro Nacional).

➧BANCA/ORGANIZADOR:

• www.esaf.fazenda.gov.br.

➧LEITURA de textos de jornais digitais, revistas, websites, é um excelente treino para a prova.

➧PADRÃO/COMPOSIÇÃO DA PROVA:
• It consists of 10 multiple-choice questions(A,B,C,D,E).

➧TÓPICOS ABORDADOS ao longo da prova:
1-VERBS:

• [to announce(ãNáuns) = anunciar, apresentar]

• [Treasury announces major tax revision plan = ...anuncia...]

• [to borrow(Bórôu) = pedir emprestado]

• [to predict(prêDéktch) = prever, pressentir]

• [leaders in the House predicted that = previram que]

2-PHRASAL VERBS - USES:
• [to bring about = ocasionar, provocar, acarretar]

• [bringing about actions = ocasionando ações]

• [to cut off = eliminar]

• [fell short of = não alcançou, não atingiu, ficou aquém]

• [to set out ="estabelecer"]

3-PERFECT TENSE - USES:

• [ = ]
4-MODAL VERBS - USES:
• [it would reduce = reduziria]

• [it would be required = seria necessário]

• [it would be difficult = seria difícil]

5-NOUN:

• [customs(Kástãmz) = aduana, alfândega]

• [deduction(diDákxén) = dedução, desconto]

• [exemption(êguiZémpXén) = isenção, dispensa (muito usado na área fiscal,financeira)]

• [expectations = expectativas, esperanças]

• [leaders = líderes]

• [proposal(prôPôzól) = proposta]

• [task = tarefa]

• [spending = gasto]

6-ADJECTIVES:

• [difficult(dêfêKôltch) = difícil, penoso, árduo]

• [profitable(Prófêrêból) = lucrative = rentável, lucrativo]

• [required(riKúaiÔrd) = obrigatório, necessário]

• [scheduled(sKédjiuÔld) = agendado, programado]

7-ADVERBS:
• [absurdly = absurdamente, disparatadamente]

• [nearly= cerca de]

• [rightly(Ráitlí) = certainly = certamente, com todo direito]

• [therefore(dérFôr) = hence = consequentemente, assim sendo]

8-NOUN PHRASES(Adjective+noun):

• [business trip = viagem de negócios]

• [Customs Exemptions = Isenções Aduaneiras ]

• [Latin American Banks = Bancos latino-americanos]

• [long-anticipated proposal = proposta bastante aguardada]

• [personal deductions = deduções pessoais]

• [Republican leaders = Líderes republicanos]

• [tax revision plan = plano de revisão tributária]

9-IDIOMS(Expressões Idiomáticas):

• [in the run-up = na corrida]

• ["zero room" for favouritism = margem zero para favoritismo]

• [trimmed its spending = diminuiu os gastos]
• [tough world to crack = osso duro de roer] 
• [sleight of hand = truque, artifício]

10-COLLOCATIONS:
• [be decreased = ser diminuído]
• [be increased= ser aumentado]

• [it would be difficult to get the plan through Congress = seria difícil fazer o plano passar pelo Congresso]
• [too simple = simples demais, excessivamente simples]

11-TECHNICAL ENGLISH(Business English, Finance English, Tax English, Customs English):

• [individual = pessoa física]

• [corporation = pessoa jurídica]

• [draw away = afastar, retirar]

• [drawback = obstáculo]

• [fiscal cliff = precipício fiscal] 

• [funds = recursos, fundos, reservas]

• [loan(Lõn) = empréstimo]

• [maximum rate = alíquota máxima, percentual máximo]

• [policymakers = elaboradores de políticas públicas]

• [rate = taxa, percentual, alíquota]

• [revenue = receita, renda]

• [spending = gastos, custos]

• [spending cuts = reduções de custos]

• [spending framework = estrutura de custos]

• [tax = tributo, imposto. Não é "taxa"]
• [tax code = código tributário]
• [tax base = base tributária]

• [tax brackets = faixas de incidência de tributos]
• [tax increase = aumento de impostos]

• [Treasury(Thréjôrí)= Tesouro (termo equivalente ao 'Tesouro Nacional' do Ministério da Economia/Fazenda]

• [Treasury Secretary(Thréjôrí-sékréThéurí) = Secretário do Tesouro]

• [wages = salários]

• [the House = Câmara dos Deputados norte-americana]

12-DISCOURSE MARKERS or LINK WORDS:

• [nevertheless = however = but = mas, contudo, todavia]

• [unless(a menos que) = conjunção usada para apresentar uma única solução para algo complexo; que contém um sentido implícito de negação.]

13-GENITIVE CASE:
• [ = ]

14-FALSE COGNATES:
• [requirement = requisito. Não é requerimento]

• [tax = tributo, imposto. Não é "taxa"]
➧Agora vamos à PROVA!

• TEXTO 1:

Customs Exemptions

       U.S. residents returning after a stay abroad of at least 48 hours are usually granted customs exemptions of $400 each. The duty-free articles must accompany the traveller at the time of his return, be for personal or household use, have been acquired as an incident of his trip, and be properly declared to Customs. No more than one liter of alcoholic beverages may be included in the $400 exemption.

       The exemption for alcoholic beverages is accorded only when the returning resident has attained 21 years of age at the time of his arrival. One hundred cigars and 200 cigarettes may be included in either exemption. Cuban cigars may be included if obtained in Cuba and all articles acquired there do not exceed $100 in retail value.
      Most items - including alcoholic beverages, cigars, cigarettes and perfume - made in designated Caribbean and Central American countries may enter the U.S. duty-free under the Caribbean Basin Economic Recovery Act.

👉  Questão   31 

According to the text, U.S. residents are normally given customs exemptions of $400 each when
a) they do not cross the country’s borders.
b) returning from a trip abroad of at least two days.
c) they visit other American states for at least 48 hours.
d) living abroad for long periods of time.
e) returning from a lenghty business trip.

R E S P O S T A :   B

• De acordo com o texto, os residentes dos EUA normalmente recebem isenções alfandegárias de US $ 400 cada, quando...

a) they do not cross the country’s borders.

• eles não cruzam as fronteiras do país.
b) returning from a trip abroad of at least two days.

• retornam de uma viagem ao exterior de pelo menos dois dias

• Assertiva (B) de acordo com o trecho do texto:

•"[...] U.S. residents returning after a stay abroad of at least 48 hours are usually granted customs exemptions of $400 each."

• Os residentes dos EUA que retornam após uma estadia no exterior de pelo menos 48 horas geralmente recebem isenções alfandegárias de US $ 400 cada.

• "a trip abroad" e "a stay abroad" são estruturas equivalentes.

• "at least two days" e "at least 48 hours" são estruturas equivalentes.

c) they visit other American states for at least 48 hours.

• eles visitam outros estados americanos por pelo menos 48 horas.
d) living abroad for long periods of time.

• moram no exterior por longos períodos.
e) returning from a lenghty business trip.

• retornam de uma longa viagem de negócios.

👉  Questão   32 

Concerning alcoholic beverages, the text states that
a) a defined amount is permitted in the $400 exemption.
b) they are not included in the $400 exemption.
c) it is against the American regulations to import any amount of them.
d) it is forbidden to acquire them abroad.
e) it is against the law to import them.

R E S P O S T A :   A

•

👉  Questão   33 

 According to the text, U.S. residents

(a) are not granted customs exemptions.

(b) of any age are allowed to import alcoholic beverages.

(c) must import one hundred cigars and 200 cigarettes.

(d) are entitled to specified customs exemptions.

(e) should buy Cuban cigars but not exceed $100 in value.

R E S P O S T A :   D

•

• TEXTO 2:

Treasury announces major tax revision plan

The long-anticipated proposal for a simplified U.S. tax code was announced, Nov. 27, by the Treasury Secretary. He insisted on the semantic distinction that the plan was the Treasury’s, not the Administration’s. In general, the reform plan would reduce taxes on individuals and increase them on corporations. The 16 tax brackets for individuals would be replaced by only 3, with a maximum rate of 35 percent for those making more than $38,100 a year. However, many personal deductions would be eliminated. Republican leaders in the House predicted that it would be difficult to get the plan through Congress, and that the strong support of the president would be required.

👉  Questão   34 

According to the text, the proposed U.S. tax code is
a) immensely complex.
b) over-elaborated.
c) more difficult to understand.
d) too simple.
e) easier to understand.

R E S P O S T A :   E

• De acordo com o texto, o código tributário dos EUA proposto é...

a) immensely complex.

• imensamente complexo.
b) over-elaborated.

• elaborado demais
c) more difficult to understand.

• mais difícil de entender.
d) too simple.

• muito simples
e) easier to understand.

• mais fácil de entender.

👉  Questão   35 
The proposed plan aims to
a) increase taxes on individuals.
b) raise the number of tax brackets.
c) increase taxe on the House.
d) raise taxes on corporations.
e) reduce taxes paid by corporations.

R E S P O S T A :   D

• O plano proposto visa...

a) increase taxes on individuals.

• aumentar os impostos sobre as pessoas físicas.
b) raise the number of tax brackets.

• aumentar o número de faixas de impostos.
c) increase taxe on the House.

• aumentar o imposto na Câmara dos Deputados.
d) raise taxes on corporations.

• aumentar os impostos das pessoas jurídicas.
e) reduce taxes paid by corporations.

• reduzir os impostos pagos pelas pessoas jurídicas.

👉  Questão   36 
The plan mentioned in the text derives specifically from the U.S.
a) Administration.
b) Treasury.
c) Congress.
d) House.
e) Customs Department.

R E S P O S T A :   B

• The plan mentioned in the text derives specifically from the U.S.

a) Administration.

• administração dos EUA.
b) Treasury.

• Tesouro dos EUA.
c) Congress.

• Congresso dos EUA.
d) House.

• Câmara dos Deputados dos EUA.
e) Customs Department.

• Departamento de Alfândega dos EUA.

👉  Questão   37 
Concerning the present tax brackets for individuals, the text mentions the fact that
(a) they would not be altered.

(b) no change would be implemented.

(c) they would be decreased.

(d) no modification would be required.

(e) they would have to be increased.

R E S P O S T A :   C

• No que diz respeito as atuais faixas de incidência de tributos para pessoas físicas, o texto menciona o fato de que...

(a) they would not be altered.

• elas não seriam alteradas.

(b) no change would be implemented.

• nenhuma alteração seria implementada.

(c) they would be decreased.

• elas seriam reduzidas.

(d) no modification would be required.

• nenhuma modificação seria necessária.

(e) they would have to be increased.

• elas teriam que ser aumentadas.

Latin American Banks

       In May this year, three commercial banks in Argentina were sold to European rivals for a total of $1.6 billion.  This is just one example of a revolution that is taking place in the financial services industry throughout Latin America.  Foreign banks now control around 15% of total loans and 16% of total deposits in the six largest Latin American economies.

       Brazil and Argentina in particular are attracting the attention of foreign banks, but for different reasons.  In the bad old days of hyperinflation, Argentines reacted by buying dollars and keeping them in secret places at home.  As a result, the banking system did not develop much.  In Brazil, on the other hand, people learned to live with inflation by indexing prices.  The Brazilian banks needed sophisticated technology to collect and invest money instantaneously.
       Today, a foreign company that buys a bank in Argentina can encourage new sectors of the population to open bank accounts.  In Brazil, foreign investors can develop the financial services market for  products such as credit cards, mortgages and consumer loans. 

👉  Questão   38 

According to paragraph 1 of the text, in Latin America there is a revolution in
(a) population growth.
(b) the size of economies.
(c) inflation control.
(d) the banking sector.
(e) fiscal reform.

R E S P O S T A :   D

•

👉  Questão   39 

According to paragraph 2, when inflation was high, people in Brazil and Argentina
(a) tried to live with sophisticated technology.
(b) changed all their savings into dollars.
(c) reacted in different ways.
(d) attracted the interest of foreign banks.
(e) stayed at home as  much as possible.

R E S P O S T A :   C

•

👉  Questão   40 

According to the text, banks in Argentina are
(a) more profitable than banks in Brazil.
(b) cheaper to buy than banks in Brazil.
(c) safer places to keep money than banks in Brazil.

(d) more complex than banks in Brazil.
(e) less developed than banks in Brazil.

R E S P O S T A :   E

•