ESAF AUDITOR-FISCAL DA RECEITA FEDERAL (Tax Inspector ... · = amizade . ESAF`S 2014 EXAM . TEXT 2....

ESAF AUDITOR-FISCAL DA RECEITA FEDERAL

(Tax Inspector / Inspector of Taxes)

Prof. Eduardo Folks

AULA 2

JUNE 7

(CONNECTORS)

Os conectores ligam uma sentença a outra ou uma palavra a outra, indicando relações de adição, contraste, resultado, sequência, dúvida ou condição. É de fundamental importância conhecer os mais frequentes.

(AND)

BESIDES / FURTHERMORE MOREOVER / IN ADDITION TO

WHAT´S MORE “Além disso”; “Além do mais”

These findings seem plausible. Furthermore, several studies have confirmed them.

(BUT)

DESPITE = IN SPITE OF REGARDLESS OF

NOTWITHSTANDING (Apesar) Notwithstanding their youth and inexperience, the team won

the championship.

(BUT)

(EVEN)THOUGH = ALTHOUGH = WHILE - ALBEIT (Embora)

I have the greatest respect for his ideas, although I don't agree with them. While he was hungry, he could not eat. She appeared on the show, albeit briefly.

compare

Although he had studied hard he could not pass the examination. He worked hard, albeit without success.

(BUT)

HOWEVER / YET / BUT / EVEN SO / NEVERTHELESS / NONETHELESS

“Contudo”; “Entretanto”; “Ainda assim” He had lost a lot of money in the poker game. Nevertheless, he decided to continue playing. THOUGH = NEVERTHELESS= HOWEVER The hike was difficult, but fun nonetheless. [=the hike was fun even though it was difficult]

(BUT)

• WHEREAS / ALTHOUGH

Whereas many people have supported the proposal, others have opposed it very strongly.

• WHEREAS / ON THE OTHER HAND Your house is a big one whereas my house is a small one.

(SO)

SO = THUS = THEREFORE = HENCE = CONSEQUENTLY (Assim; Portanto; Desta forma)

A better working environment improves people’s performance, and hence productivity.

(TIME)

AFTERWARD(S) = LATER (ON) (mais tarde; posteriormente; depois) You'll feel better afterward. MEANWHILE = IN THE MEANTIME (Enquanto isso) She spent four years studying for her law degree. Meanwhile, she

continued to work at the bank. HITHERTO = SO FAR = UNTIL NOW (até agora) The biography reveals some hitherto unknown facts about his

early life.

(TIME)

HENCEFORTH = FROM NOW ON = HEREAFTER (De agora em diante, daqui para a frente) Hereafter the two companies will operate in full partnership. IMMEDIATELY – RIGHT AWAY – AT ONCE You can call the office and get advice at once.

(IF)

IF=AS LONG AS = PROVIDED (THAT) (se, contanto que)

ILO conventions allow schoolchildren to work during their holidays provided that strict safety measures are taken.

UNLESS (a menos que) ILO conventions won’t allow schoolchildren to work during their

holidays unless strict safety measures are taken. *ILO – International Labour Organization

(BECAUSE)

BECAUSE = FOR = AS = SINCE (porque, por causa de, já que)

I can testify to the foregoing since I was actually present when it happened.

DUE TO = BECAUSE OF (devido a) The accident was primarily due to her carelessness.

SUFFIXES

VERBO + ER = SUBST VERBO + OR = SUBST

payer. employer

grinder governor

actor director

CUIDADO!

ADJETIVO + ER = ADJETIVO older. stronger

SUBSTANTIVO FEMININO = ESS

WAITER (garçon)

WAITRESS (garçonete)

GOD (Deus)

GODDESS (Deusa)

ADJETIVOS

SUBST + Y = ADJETIVO SUBST + FUL = ADJETIVO SUBST + LESS = ADJETIVO Dirty / Wealthy powerful / Blameful powerless / Blameless

ATENÇÃO! SUBST CONCRETO + FUL = SUBST handful spoonful

ADVÉRBIO

ADJETIVO+ LY = ADVÉRBIO DE MODO

(-mente) drastically commonly quickly OBS. FASTLY

CUIDADO!! SUBST + LY = ADJETIVO lovely friendly

SUBSTANTIVO + LIKE = ADJETIVO (alguém ou algo similar) • LADYLIKE – feminine • GODLIKE – divine; almighty • WARLIKE – hostile

SUBSTANTIVO + ISH = ADJETIVO (ter as características ou qualidades de) CHILDISH – childlike DEVILISH – wicked; evil; rude SLAVISH – submissive; servile SELFISH - egoísta OBS.1: REDDISH/YELLOWISH OBS.2: ENGLISH/DANISH OBS.3: SEVENISH/FORTYISH

SUBSTANTIVO + OUS = ADJETIVO (caracterizado por; ter a natureza de) DANGEROUS = PERILOUS MOUNTAINOUS NERVOUS

ADJETIVO + NESS = SUBST ABSTRATO • WEAKNESS - fraqueza • ILLNESS/ SICKNESS -doença • GOODNESS/ KINDNESS – bondade

SELFISHNESS - egoísmo

VERBO + MENT = SUBSTANTIVO (resultado de uma ação ou processo)

• ACCOMPLISHMENT – achievement; feat (realização; feito) • AGREEMENT – accord • MANAGEMENT – supervision

VERBO + ION = SUBSTANTIVO (resultado de uma ação ou processo) • CONSTRUCTION • INTERRUPTION • NAVIGATION

VERBO + ABLE = ADJETIVO (apto / capaz) • COMFORTABLE = confortável • RELIABLE = confiável • DRINKABLE = potável • PROFITABLE = lucrativo

ADJETIVO + EN = VERBO DARKEN = escurecer WEAKEN = enfraquecer BROADEN = ampliar; alargar

SUBST. + HOOD = SUBST (Um grupo específico; Status, condição ou espaço físico por este grupo ocupado.) • CHILDHOOD = infância • MOTHERHOOD = maternidade / obs: maternity Ward (hospital) • *NEIGHBORHOOD = vizinhança

SUBST. + SHIP = SUBST. ABSTRATO (Um grupo específico; Status ou a condição de pertencer a este grupo.)

• CITIZENSHIP = cidadania • SPONSORSHIP = patrocínio • FRIENDSHIP = amizade

ESAF`S 2014 EXAM

TEXT 2

We’ve been keeping our veterinarian in business lately. First Sammy, our nine-year-old golden retriever, needed surgery. (she`s fine now.) Then Inky, our curious cat, burned his paw. (He`ll be fine, too.) At our last visit, as we were writing our fourth (or was it the fifth?) check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right? (Guffaws all around.) Paw - An animal's foot having claws. Bill - A printed or written statement of the money owed for goods or services (check). / Bill – note Guffaw – a loud and hearty laugh.

Now, halfway through tax filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. From routine pet expenses to the costs of adopting a pet to, yes, pets as “dependents”, tax accountants have heard it all this year, according to the Minnesota Society of Certified Public Accountants, which surveys its members annually about the most outlandish tax deductions proposed by clients. Most of these doggy deductions don’t hunt, but, believe or not, some do. Could there be a spot for Sammy and Inky on our 1040? Expense – cost / Survey - Investigate (behaviour or opinions) by questioning a group of people. Outlandish – strange, odd, unfamiliar To hunt – to apply. ‘Pursue and kill (a wild animal) for sport or food.’ 1040 - IRS Tax Form 1040 (US) is the standard federal income tax form used to report an individual's gross income (e.g., money, goods, property, and services).

Scott Kadrlik, a certified public accountant in Eden Prairie, Minn., who moonlights as a stand-up comedian (really!), gave me a dog’s-eye view of the tax code: “In most cases our family pets are just family pets,” he says. They cannot be claimed as dependants, and you cannot deduct the cost of their food, medical care or other expenses. One exception is service dogs. If you require a Seeing Eye dog, for example, your canine’s costs are deductible as a medical expense. Occasionally, man’s best friend also is man’s best business deduction. The doberman that guards the junk yard can be deductible as a business expense of the junk-yard owner, says Mr Kadrlik. Ditto the convenience-store cat that keeps the rats at bay. To moonlight - Have a second job, typically secretly and at night, in addition to one's regular employment. Junk yard – ferro velho / Ditto - Used to indicate that something already said is applicable a second time.

For most of us, though, our pets are hobbies at most. Something’s a hobby if, among other things, it hasn’t turned a profit in at least three of the past five years (or two of the past seven years in the case of horse training, breeding or racing). In that case, you can’t deduct losses – only expenses to the extent of income in the same year. So if your beloved Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet bills (or dog food or doggy attire). (The Wall Street Journal, 2014) To breed - Develop (a variety of animal or plant) for a particular purpose. Losses - An amount of money lost by a business or organization. Bichon (Frise) - A small dog of a breed with a fine, curly white coat. To earn – to be paid / Gig – Performance / Attire – Clothes, garments

• The title that best conveys the main purpose of the article is:

• a) Sammy and Inky Run Up a Hospital Bill. • b) Vet Bills Should Be Tax-Deductible. • c) Are Your Pets Tax Deductions? • d) The Case for Pets as Dependents. • e) How to Increase Your Tax Refund.

• To run up – to accumulate

• At our last visit, as we were writing our fourth (or was it the fifth?) check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right? (1st paragraph)

• Now, halfway through tax filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim.

Most of these doggy deductions don’t hunt, but, believe or not, some do. Could there be a spot for Sammy and Inky on our 1040? (2nd paragraph) • Scott Kadrlik, a certified public accountant…gave me a dog’s-eye view of

the tax code: (3rd paragraph) • In that case, you can’t deduct losses – only expenses to the extent of

income in the same year. So if your beloved Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet bills (or dog food or doggy attire). (4th paragraph)

• The title that best conveys the main purpose of the article is: • a) Sammy and Inky Run Up a Hospital Bill. • b) Vet Bills Should Be Tax-Deductible. • c) Are Your Pets Tax Deductions? • d) The Case for Pets as Dependents. • e) How to Increase Your Tax Refund.

• The opening sentence of the text reveals that the author has been

• a) paying frequent visits to her vet’s pet. • b) making loans to her pets’ veterinary doctor. • c) assisting her vet financially. • d) delaying payments to her veterinarian. • e) using the services of a vet quite often.

“We’ve been keeping our veterinarian in business lately.”

• The opening sentence of the text reveals that the author has been

• a) paying frequent visits to her vet’s pet. • b) making loans to her pets’ veterinary doctor. • c) assisting her vet financially. • d) delaying payments to her veterinarian. • e) using the services of a vet quite often.

• The phrase “Guffaws all around” (paragraph 1) shows that those hearing the conversation

• a) believed tax deductions for expenses with pets do not really apply. • b) resented not being able to consider their pets as dependents. • c) found the jokes about pets as dependents preposterous. • d) were unaware that vet bills could be knocked off their income tax. • e) bemoaned the unfair treatment given to pet owners by the IRS. Preposterous – absurd, ridiculous / Unware – unknowing To knock off – to remove / to Bemoan – to complain, lament

At our last visit, as we were writing our fourth (or was it the fifth?) check to the veterinary hospital, there was much joking about how vet bills should be tax-deductible. After all, pets are dependents, too, right? (Guffaws all around.)

• The phrase “Guffaws all around” (paragraph 1) shows that those hearing the conversation

• a) believed tax deductions for expenses with pets do not really

apply. • b) resented not being able to consider their pets as dependents. • c) found the jokes about pets as dependents preposterous. • d) were unaware that vet bills could be knocked off their income

tax. • e) bemoaned the unfair treatment given to pet owners by the

IRS.

• In paragraph 2, we learn that many taxpayers this year have attempted to

• a) ease their tax burden by making up outlandish pet expenses. • b) adopt pets so they can claim tax deductions. • c) cow their tax accountants into filing for their pets as dependents. • d) claim rebates when purchasing domesticated animals. • e) get tax refunds for expenses with their pets.

• To attempt –to try • To ease – to alleviate / burden – weight / to make up – to invent • To cow – to intimidate / rebates – refunds (restituição)

Now, halfway through tax filing season, comes news that pets are high on the list of unusual deductions taxpayers try to claim. From routine pet expenses to the costs of adopting a pet to, yes, pets as “dependents”, tax accountants have heard it all this year, according to the Minnesota Society of Certified Public Accountants, which surveys its members annually about the most outlandish tax deductions proposed by clients. Most of these doggy deductions don’t hunt, but, believe or not, some do. Could there be a spot for Sammy and Inky on our 1040?

• In paragraph 2, we learn that many taxpayers this year have attempted to

• a) ease their tax burden by making up outlandish pet expenses. • b) adopt pets so they can claim tax deductions. • c) cow their tax accountants into filing for their pets as

dependents. • d) claim rebates when purchasing domesticated animals. • e) get tax refunds for expenses with their pets.

• Among the domesticated animals considered eligible for tax deductions are

• a) family pets. • b) guide dogs. • c) Doberman dogs. • d) horses in general. • e) house cats.

One exception is service dogs. If you require a Seeing Eye dog, for example, your canine’s costs are deductible as a medical expense. (3rd paragraph)

• Among the domesticated animals considered eligible for tax deductions are

• a) family pets. • b) guide dogs. • c) Doberman dogs. • d) horses in general. • e) house cats.

QUANTITATIVE ADJECTIVES AND PRONOUNS (QUANTIFIERS)

• MUCH – Muito(a) • LITTLE – Pouco (a) • A LITTLE – Algum(a) • Aplicáveis a substantivos no singular (INCONTÁVEIS).

• We didn’t spend much money.

• How much water do we have?

• Hurry up! We have little time.

• “As expressões “plenty of” (o bastante / o suficiente) ; “a good/great deal of” ; “a large/great quantity of” “a lot/lots of” também expressam abundância e podem substituir ‘much’.

• They have a good/great deal of money in the savings account. • Eat healthily and take plenty of natural juice.

• ATENÇÃO: “Little” indica pouco(a) – quantidade insuficiente. “A little” indica algum(a) - quantidade suficiente, transmitindo uma ideia positiva. • We have a little time before the departure of the train. Let’s drink a

cup of coffee. • “Less” significa “menos” e é aplicável a substantivos no singular

(INCONTÁVEIS). • They have less time than you.

• MANY - Muitos (as) • FEW – Poucos (as) • A FEW – Alguns(as)

• Aplicáveis a substantivos no plural. (CONTÁVEIS)

• Do you have many friends?

• He doesn’t have many books.

• I brought few magazines.

• “Many” pode ser substituído pela expressão “a large/great number of” e “a lot of/lots of” (um grande número de, “muitos”, “muitas”).

• Tom has a large/great number of properties.

• ATENÇÃO: O mesmo príncipio de “a little” é aplicável à expressão “a few”. Não esqueça, porém, que “a few” (alguns) deverá ser empregado diante de substantivos no plural. Ed enjoys his life. Every month he takes a few days off to enjoy himself. + Mary’s unhappy. She has few friends. - • Fewer também significa menos, mas é usado para substantivos no plural. • I purchased fewer products than you.

IMPORTANTE Para enfatizar um comparativo de superioridade usaremos MUCH (e não VERY) Ex: Poa is much colder than Rio. Poa é muito mais fria que o Rio. Kill Bill is much more violent than Jack Brown. Kill Bill é muito mais violento que Jack Brown.

Without a doubt, English is the lingua franca of global business. But oddly, native speakers are at a disadvantage when it comes to brokering deals in their mother tongue. Foreign clients, confused by Anglophone colloquialisms, often prefer to work with other non-native speakers. In order to combat this trend, London’s Canning School teaches “offshore English” to future CEOs looking to clean up their language when working abroad.

Offshore English consists of 1,500 or so of the most common English words. It emerged in the 1990s as European and Asian firms saw their international fortunes rise, and it’s proved a hit at Canning, where offshore-English course enrollment has doubled in the past decade.

So what do these classes teach? Mainly, what to avoid: no idioms (say “make every possible effort” instead of “pull out all the stops”). No substitutions (don’t say “put off” for “postpone”). Use Latin-based words (“obtain”) instead of those with Germanic roots (“get”). By the end of class, your vocabulary may be poorer, but your company’s prospects will be all the wealthier.

• 1) A sentença que melhor sintetiza a ideia central do texto é:

• a) O inglês é a língua oficial no mundo dos negócios. • b) Clientes estrangeiros ficam confusos com a linguagem coloquial

empregada em certas negociações. • c) Um curso de idiomas que ensina um inglês mais “limpo” e

otimizado, facilita a comunicação no mundo dos negócios. • d) O uso de palavras de origem latina. • e) Falantes não nativos de inglês.

• 2) The best title for the text would be

• a) CEOs working abroad. • b) Anglophone colloquialisms. • c) Non-Native Speakers. • d) Offshore English. • e) The most common English words.

• 3) A palavra “oddly” (linha 1) seria melhor traduzida como

• a) vulgarmente • b) simplesmente • c) principalmente • d) necessariamente • e) estranhamente

• 4) The word “abroad” (line 5) can be replaced without alteration in meaning for

• a) Overseas. • b) Foreign. • c) Far away. • d) Hard • e) So far

• 5) Consider the statements below:

• I) “Make every possible effort” has the same meaning of “pull out all the stops”. • II) “Put off” is a synonym for “postpone”. • III) It is advisable to use Latin-based words rather than Germanic-based ones.

• According to the text, the correct statement(s) is / are:

• a) I and II. • b) I and III. • c) II and III. • d) Only III. • e) All of them.