Documente Academic
Documente Profesional
Documente Cultură
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Paraphrasing
Re-write the sentence in other words:
The most important aspect of a job is the money
a person earns.
The key to ones occupation is the income
he/she brings home.
Paraphrasing
Re-write the sentence in other words:
A company is going to give some money either
to support the arts or to protect the
environment.
The organization will likely make a donation
either to back the arts or to preserve nature.
Paraphrasing
Identify the sentence that has the same
meaning:
Joe has no idea because he wasnt in class either.
a) Either Joe or his classmate must know the answer.
b) Neither Joe nor his classmate knows the answer.
c) Both were in class last week.
d) Joe has a good idea of the answer.
Paraphrasing
Identify the sentence that has the same
meaning:
Joe has no idea because he wasnt in class either.
a) Either Joe or his classmate must know the answer.
b) Neither Joe nor his classmate knows the answer.
c) Both were in class last week.
d) Joe has a good idea of the answer.
Paraphrasing
Identify the sentence that has the same
meaning:
Why Barbara is feeling happy nobody knows.
a) Nobody knows why Barbara is unhappy.
b) Nobody knows Barbara very well.
c) Its their feeling that Barbara knows.
d) Barbara is content about something.
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Paraphrasing
Identify the sentence that has the same
meaning:
Why Barbara is feeling happy nobody knows.
a) Nobody knows why Barbara is unhappy.
b) Nobody knows Barbara very well.
c) Its their feeling that Barbara knows.
d) Barbara is content about something.
Paraphrasing
Identify the sentence that has the same
meaning:
I dont get it! James hardly ever studies for tests!
a) James did well on the test.
b) James always studies hard for tests.
c) James hasnt gotten his grades yet.
d) James is unhappy about his test scores.
Paraphrasing
Identify the sentence that has the same
meaning:
I dont get it! James hardly ever studies for tests!
a) James did well on the test.
b) James always studies hard for tests.
c) James hasnt gotten his grades yet.
d) James is unhappy about his test scores.
Paraphrasing
Identify the sentence that has the same meaning:
The price of these pants was so good that Kate bought three
pairs.
a) Kate bought three pears at the market.
b) The price was too low to pass up.
c) Three pairs of pants were too expensive for Kate.
d) Kate bought a bunch of clothes last weekend.
Paraphrasing
Identify the sentence that has the same meaning:
The price of these pants was so good that Kate bought three
pairs.
a) Kate bought three pears at the market.
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
normal. This phrase has caught on, even if people disagree about what it
means. In the new normal, as defined by Pimcos 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 capitalisms inner
sanctums, such as banking, American car making 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. Americas Treasury, in particular, must
demonstrate that it is still a responsible shepherd of other countries
savings.
21- In paragraph 1, growth in the new order is defined as
a) both real and active.
b) absolutely extraordinary.
c) not very active or busy.
d) sustainable and rapid.
e) unpredictable.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
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 Pimcos 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 capitalisms inner
sanctums, such as banking, American car making 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. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
22- In paragraph 1, finance is referred to as
a) remaining low throughout the crisis.
b) having been affected by the crisis.
c) having eroded throughout the process.
d) likely to be considered in a future analysis.
e) likely not to be hit by this scenario.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
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 Pimcos CEO, Mohamed El-Erian, growth will be subdued and
Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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 capitalisms inner
sanctums, such as banking, American car making 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. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
22- In paragraph 1, finance is referred to as
a) remaining low throughout the crisis.
b) having been affected by the crisis.
c) having eroded throughout the process.
d) likely to be considered in a future analysis.
e) likely not to be hit by this scenario.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
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 Pimcos 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 capitalisms inner
sanctums, such as banking, American car making 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. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
23- In paragraph 2, the author mentions the fiscal strain now hobbling California.
In other words, the fiscal
a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
e) incentives recently promoted by the Californian government.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
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 Pimcos 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
Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
weak, so the stock of physical capital, on which prosperity depends, will erode. The
crisis invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making 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. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
23- In paragraph 2, the author mentions the fiscal strain now hobbling California.
In other words, the fiscal
a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
e) incentives recently promoted by the Californian government.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
21- The author calls the readers attention to the
a) growing lack of young staff.
b) need to reduce young workers benefits.
c) benefits of subsidizing early retirement.
d) advantages of current retirement policies.
e) drawbacks of extending the working life.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
21- The author calls the readers attention to the
a) growing lack of young staff.
b) need to reduce young workers benefits.
c) benefits of subsidizing early retirement.
d) advantages of current retirement policies.
e) drawbacks of extending the working life.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
22- In relation to the retirement ages, two specific countries have
a) reinforced them.
b) recently decreased them.
c) not extended them.
d) drastically reduced them.
e) increased them.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Modal Verbs
According to your definitions above, place each
modal verb into its percentage of possibility:
100%__________
98% __________
95% (1) __________ (2) __________
85% __________
75% (1) __________ (2) __________
65% __________
50% (1) __________ (2) __________
(3) __________
Modal Verbs
According to your definitions above, place each
modal verb into its percentage of possibility:
100% will
98% have to
95% (1) must (2) had better
85% need to
75% (1) should (2) ought to
65% can
50% (1) may (2) might (3) could
Modal Verbs
Past Modals:
modal + have + past participle
Most modal verbs have the same degree of
certainty in the past;
All past modals represent a hypothesis that
has never happened or can never happen.
Modal Verbs
Past Modals:
modal + have + past participle
One exception:
When "could" is made negative, it is stronger in
meaning than "must not". For example:
That couldn't have been my brother; he's not even in the country.
(absolutely no way this could happen)
That must not have been my brother; hes not even in the country.
(strong evidence against)
Modal Verbs
Now think about three of the most important
events in Brazilian and World History:
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
Discovery of Brazil
Military Overthrow
Lulas Election
1.
2.
3.
Modal Verbs
Contemplate the following questions:
How might the World/Brazil be different if this event had
never happened?
How might the World/Brazil have been different if this
event had never happened? :
Discovery of Brazil
Military Overthrow
Lulas Election
1.
2.
3.
Modal Verbs
Possible Answers:
1. If Brazil had not been discovered by the Portuguese,
Brazilians might speak Spanish today.
2. If the French Revolution had never occurred, the concept of
democracy and fraternity might not be the reality of our day.
3. If Christ had never been born, Christianity might never have
been founded.
4. If the Military Dictatorship had never happened, the
Tropicalismo movement may never have occurred.
Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years 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 years report cannot yet analyze the
consequences of the recession on tax revenues. Nevertheless, the report takes stock of
the
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire or billionaire tax payer per day for tax reasons since 1997, when the
government started trying to track capital flight. Privately, economists say the
number is much higher. The statistic is stupid, holds French economist Nicolas
Baverez. Its as if, to count contraband, you only counted what people declared at
the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging its rich to leave. Holding dear its commitment to galit and fraternit,
France has bucked the trend in the European Union, where most member states
have dropped the wealth tax since the mid-1990s. France went the opposite way in
1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes
over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes
than they earn in income.
27- According to the author, France
a) might change its fiscal system.
b) must preserve its wealth tax.
c) has not changed its fiscal policy.
d) ought to slash its public spending.
e) could lose from a tax reform.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire or billionaire tax payer per day for tax reasons since 1997, when the
government started trying to track capital flight. Privately, economists say the
number is much higher. The statistic is stupid, holds French economist Nicolas
Baverez. Its as if, to count contraband, you only counted what people declared at
the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging its rich to leave. Holding dear its commitment to galit and fraternit,
France has bucked the trend in the European Union, where most member states
have dropped the wealth tax since the mid-1990s. France went the opposite way in
1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes
over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes
than they earn in income.
27- According to the author, France
a) might change its fiscal system.
b) must preserve its wealth tax.
c) has not changed its fiscal policy.
d) ought to slash its public spending.
e) could lose from a tax reform.
Q2: Margolis: Has Brazils success in navigating the
economic crisis changed investorsviews?
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. Its the same
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Ingls
Prof Todd Marshall
Material 02
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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Material 02
Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal
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