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CURSO ON LINE PACOTE DE TEORIA E EXERCÍCIOS PARA AUDITOR-FISCAL DA RECEITA FEDERAL DO BRASIL INGLÊS - AULA 01 PROFESSORA: ALINE ANDRADE www.pontodosconcursos.com.br 1 Olá pessoal, Sejam bem-vindos ao curso de inglês preparatório para o concurso da Receita Federal. Como já foi dito na aula demonstrativa, apresentarei de forma organizada os tópicos gramaticais cobrados nas provas recentes da ESAF com explicação objetiva em português, para em seguida, apresentar as questões exemplificativas nas quais a ESAF cobrou a matéria. Nesta primeira aula o foco será “tempos verbais”. Para facilitar a revisão, na parte final da aula está o quadro- geral do vocabulário-chave, os pontos gramaticais abordados e as questões resolvidas na aula. Bons estudos.

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  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 1

    Ol pessoal,

    Sejam bem-vindos ao curso de ingls preparatrio para o

    concurso da Receita Federal. Como j foi dito na aula demonstrativa,

    apresentarei de forma organizada os tpicos gramaticais cobrados nas

    provas recentes da ESAF com explicao objetiva em portugus, para

    em seguida, apresentar as questes exemplificativas nas quais a ESAF

    cobrou a matria. Nesta primeira aula o foco ser tempos verbais.

    Para facilitar a reviso, na parte final da aula est o quadro-

    geral do vocabulrio-chave, os pontos gramaticais abordados e as

    questes resolvidas na aula.

    Bons estudos.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 2

    AULA 01 - TEMPOS VERBAIS

    Na nossa aula demonstrativa apresentei um quadro-resumo

    dos tempos verbais do ingls, o qual reproduzo abaixo para que

    voc possa consult-lo durante a aula.

    PRINCIPAIS TEMPOS VERBAIS

    I supervise Presente simples

    Ao presente, ao habitual. (Eu supervisiono)

    I am supervising

    Presente contnuo

    Ao em progresso, temporrio. (Eu estou supervisionando)

    I have supervised

    Presente Perfeito

    A depender do contexto: 1. Ao acontecida em algum tempo ou repetidas vezes no passado, relacionado ao presente. (Eu supervisionei) 2. Ao iniciada no passado e ainda no terminada. (Eu tenho supervisionado)

    I was supervising

    Passado Contnuo

    Ao em progresso em um determinado momento no passado. (Eu estava supervisionando)

    I had supervised

    Passado Perfeito

    Ao passada ocorrida antes de outra ao. (Eu tinha supervisionado)

    I will supervise

    Futuro Ao futura. (Eu supervisionarei)

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 3

    J vimos na aula demonstrativa os principais tempos verbais e

    mais profundamente o presente simples, o presente contnuo, o

    passado simples e o presente perfeito, certo? Se vocs no esto com

    esses tempos verbais fresquinhos na cabea, recomendo uma reviso

    da aula demonstrativa antes de iniciar o estudo desta aula.

    Para iniciarmos, resolveremos questes de prova para revisar o

    contedo da aula demonstrativa e apreender um pouco sobre como se

    forma a voz passiva no ingls e o futuro:

    ATENO, no leia

    o texto, v direto

    ao enunciado da

    questo.

    External Audit

    Source: http://ec.europa.eu/budget

    Jan 16th, 2008 (Adapted)

    1. The European Unions (EU) annual accounts and resource

    management are overseen by its external auditor, the European

    Court of Auditors, which draws up an annual report for the Council

    and the European Parliament. The Courts main task is to conduct

    an external, independent audit of the European Communities

    annual accounts. As part of its activities, the Court of Auditors

    produces:

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 4

    . an annual report on the activities financed from the general

    budget, detailing its observations on the annual accounts and

    underlying transactions;

    . an opinion, based on its audits and given in the annual report in

    the form of a statement of assurance, on (i) the reliability of the

    accounts and (ii) the legality and regularity of the underlying

    transactions involving both revenue collected from taxable

    persons and payments to final beneficiaries;

    . special reports giving the findings of audits covering specific

    areas of management.

    2. The Court of Auditors is entitled to access all

    documents required during the course of its audit.

    1. (ESAF/CGU/2008) In paragraph 1, the text reports that the EUs

    annual accounts and resource management are overseen by its external

    auditor. In other words, they

    a) were audited by it.

    b) had been supervised by it.

    c) have been drawn by it.

    d) will be devised by it.

    e) are checked by it.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 5

    Comentrios:

    Pelo enunciado sabemos que para responder a questo bastar

    ler o pargrafo 1. Contudo, observe que o prprio enunciado j traz a

    frase onde encontramos a resposta.

    A questo quer saber o que significa a frase:

    ()the EUs annual accounts and resource management are

    overseen by its external auditor.

    Vejamos o significado do vocabulrio em destaque:

    annual: anual

    accounts: balano, oramento, conta

    resource: recursos, riquezas (pas)

    management: administrao, gesto

    overseen by: inspecionar, examinar, superintender, supervisionar

    external: externo

    auditor: auditor

    check: conferir, controlar, verificar

    had been supervised: tinham sido supervisionados

    draw: traar, delinear, desenhar

    devise: planejar, delinear, projetar

    O que podemos extrair deste pargrafo, observando as palavras-

    chave em destaque : () o balano anual e a gesto de recursos da

    Unio Europia so supervisionados por seu auditor externo.

    Qual opo de resposta que diz isto em outras palavras?

    a) were audited by it.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 6

    A opo A est incorreta. Observe que a opo est no passado, o

    verbo be est no passado - were (eram). J a frase do texto usa o

    verbo be no presente are (so).

    VERBO BE (PASSADO) VERBO BE (PRESENTE)

    I was (era, estava)

    He

    She was (era, estava)

    It

    You

    We were (eramos, estavamos)

    They (eram, estavam)

    I am (sou, estou)

    He

    She is (, est)

    It

    You

    We are (so, esto)

    They

    b) had been supervised by it.

    A opo B est incorreta. Aqui tambm a opo est no passado.

    Ao contrrio do que afirma o texto, esta opo diz que o balano anual

    e a gesto de recursos da Unio Europia had been supervised

    (tinham sido supervisionados).

    PRESENTE PERFEITO

    I have

    He

    She has

    It + been + verbo passado

    You (supervised, passado do verbo supervise)

    We have

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 7

    They

    Acontecido em algum momento ou repetidas vezes no passado ou iniciado no passado e ainda no terminado. (tem sido supervisado)

    PASSADO PERFEITO

    had + been + verbo passado

    (supervised)

    Ao passada que ocorreu antes de outra ao passada. (tinha sido supervisado).

    c) have been drawn by it.

    A opo C est incorreta. O tempo verbal aqui o presente

    perfeito. Ao que comea no passado e continua at hoje ou ao

    passada em momento incerto. Alm do erro no tempo verbal, j que a

    frase no texto est no presente simples, o verbo draw (traar, delinear,

    desenhar) no corresponde ao significado de supervise. Logo, est

    incorreto dizer que o balano anual e a gesto de recursos da Unio

    Europia have been drawn (tem sido delineados) pelo auditor

    externo.

    PRESENTE PERFEITO

    I have

    He

    She has

    It + been + verbo passado

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 8

    You (drawn, passado do verbo draw)

    We have

    They

    Acontecido em algum momento ou repetidas vezes no passado ou iniciado no passado e ainda no terminado. (tem sido delineado)

    d) will be devised by it.

    A opo D est incorreta. Aqui a frase est no futuro, will. Alm

    desse erro, o verbo devise (planejar, delinear, projetar) no tem idia

    de auditar, supervisionar. Devised o passado do verbo devise,

    passado particpio (significa planejado).

    FUTURO

    I

    He

    She

    It will + verbo infinitivo (will be = ser)

    You

    We

    They

    e) are checked by it.

    A opo E est correta. Perceba que a nica alternativa que est

    no presente simples (are). Alm disso, a palavra check significa

    conferir, controlar, verificar = supervisionar. Logo, o balano anual e a

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 9

    gesto de recursos da Unio Europia so controlados, verificados pelo

    auditor.

    PRESENTE VOZ PASSIVA

    Balano anual e a gesto de recursos da Unio Europia so controlados pelo auditor.

    They are checked by it.

    Presente be Particpio check

    Logo, a resposta para esta questo a letra E, a nica alternativa

    em que o verbo est no presente. Mais do que uma questo de

    interpretao de texto, esta questo foi simplesmente de gramtica.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 10

    Veja como foi cobrado o Presente Perfeito em mais provas de

    concursos da ESAF:

    Insolvencies/Guaranty Funds

    Source: www.iii.org

    Feb/ 2006 (Adapted)

    1. The regulation of insurance company solvency is a

    function of the state. The Gramm-Leach-Bliley Financial Services

    Modernization Act of 1999, which allowed banks, securities firms,

    insurance companies and other financial services entities to affiliate and

    sell one anothers products, continues this practice. State regulators

    monitor the financial health of companies licensed to provide insurance

    in their state through analysis of the detailed annual financial

    statements that insurers are required to file and periodic on-site

    examinations. When a company is found to be in poor financial

    condition, regulators can take various actions to try to save it.

    Insolvencies do occur, however, despite the best efforts of regulators.

    2. (ESAF/SUSEP/2006) According to the text, the regulation of

    insurance company solvency

    a) should be in the states hands.

    b) has been proposed by the private sector.

    c) would have to be one of the states functions.

    d) has not been within the scope of the state.

    e) is clearly one of the states liabilities.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 11

    Comentrios:

    No necessrio ler o texto todo para responder esta primeira

    questo. Veja que o enunciado da questo trata da regulamentao da

    solvncia das companhias de seguro. Agora leia a primeira frase do

    texto:

    The regulation of insurance company solvency is a function of the

    state.()

    DICA: Quando se deparar com

    palavras desconhecidas, no desista,

    v em frente. Tente resolver a

    questo lendo as alternativas e

    tendo como foco outras palavras-

    chave. No tenha medo de se

    agarrar s palavras que paream

    com o portugus.

    PALAVRAS-CHAVE

    regulation: regulamentao

    insurance: seguro

    company: companhia

    solvency: solvncia, solvibilidade

    function: funo

    state: Estado

    propose: proposto

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 12

    should be: deveria ser

    would have to be: deveria ser

    scope: ambito, alada

    clearly: claramente

    states liabilities: responsabilidades de Estado

    O que podemos extrair deste pargrafo, observando as palavras-

    chave em destaque : A regulamentao da solvncia das companhias

    de seguro funo do Estado. Vejamos as opes de resposta:

    a) should be in the states hands.

    A opo A est incorreta. O texto no diz que a funo de

    regulamentar a solvncia deveria (should) estar nas mos do Estado e

    sim que regulamentar funo do Estado.

    IMPORTANTE

    Should: poderia ou deveria

    Ought: poderia ou deveria

    Obrigao

    Sugesto

    Must: dever

    Must not

    Obrigao

    Proibio

    Have to: ter que fazer algo

    Obrigao

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 13

    b) has been proposed by the private sector.

    A opo B est incorreta. O texto no afirma que a

    regulamentao foi proposta (has been proposed) pelo setor privado,

    mas sim pelo Estado.

    IMPORTANTE

    PRESENT PERFECT

    Regulation has been proposed. Regulation has been proposed since 2009.

    AO PASSADA FINALIZADA AO QUE COMEOU E NO TERMINOU.

    c) would have to be one of the states functions.

    A opo C est incorreta. A opo diz que deveria ser uma das

    funes do Estado. Observe que o texto afirma que a regulamentao

    funo do Estado e no que deveria ser. ATENO: Would have to

    be = should be = deveria ser.

    d) has not been within the scope of the state.

    HAVE/HAS+BEEN+VERBO NO PASSADO (PROPOSED)

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 14

    A opo D est incorreta, pois o texto no nega (has not been)

    que a regulamentao da solvncia das companhias de seguro seja

    funo do Estado. Pelo contrrio, afirma que ela funo do Estado,

    est no mbito ou alada (scope) do Estado.

    e) is clearly one of the states liabilities.

    A opo E est correta. Pode-se dizer que a regulamentao da

    solvncia das companhias de seguro uma das funes do Estado (The

    regulation of insurance company solvency is a function of the

    state.).

    Logo, a resposta para esta questo a letra E.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 15

    FUTURO

    Vimos um pouquinho de como se forma o futuro no incio da

    nossa aula. Agora vamos explicar mais detalhadamente. O futuro no

    ingls basicamente formado pelo verbo auxiliar will. O will + verbo

    no infinitivo usado para expressar ao futura, que pode tambm ser

    identificada pela expresses:

    Tomorrow amanh

    The day after tomorrow depois de amanh

    Next week prxima semana

    Next weekend prximo final de semana

    Next month prximo ms

    Next year prximo ano

    FUTURO

    I

    He

    She

    It will + verbo infinitive (I will work tomorrow Eu trabalharei You amanh)

    We

    They

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 16

    Vale lembrar que o futuro tambm feito com a expresso

    going to. Be going to uma estrutura que pode ser usada para

    falarmos de planos futuros de forma informal.

    Going to enfatiza a idia de inteno, de uma deciso que j foi

    tomada. Ex.: Mark is going to cross Ireland.

    His friends are going to help him. (Marcos ir atravessar a Irlanda.

    Seus amigos iro ajud-lo).

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 17

    Agora vejamos uma questo de prova:

    The long climb Source: www.economist.com

    st Oct, 2009 (Adapted)

    1. 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.

    2. The crisis invited a forceful government entry into

    several of capitalisms 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. Americas Treasury, in

    particular, must demonstrate that it is still a responsible

    shepherd of other countries savings.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 18

    3. (ESAF/ AFRFB/2009) 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.

    Comentrios:

    A questo nos remete ao Pargrafo 1 e expresso growth in

    the new order. Voc dever escolher a opo que mais se assemelha

    definio de growth in the new order dada pelo texto.

    Vejamos como o texto trata do assunto:

    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.

    PALAVRAS-CHAVE

    growth: crescimento

    new order: nova ordem

    world economy: economia mundial

    getting back to normal: voltando ao normal

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 19

    will be: futuro do verbo be (ser) - ser

    subdued: passado do verbo subdue (reduzir) reduzido, reduziu

    unemployment: desemprego

    will remain: futuro do verbo remain (continuar) - continur

    high: alto

    Qual a opo que mais retrata o crescimento econmico (growth) na

    nova ordem mundial:

    a) both real and active.

    A opo A est incorreta. A alternativa caracteriza a nova ordem

    como real e active (ativa, rpida, vigorosa). A definio positiva e

    est errada. Veja que o texto fala em alto desemprego (high

    unemployment) e crescimento reduzido (subdued).

    b) absolutely extraordinary.

    A opo B est incorreta. Assim como a alternativa a, a

    alternativa b traz uma definio positiva da nova ordem:

    absolutamente extraordinria (absolutely extraordinary).

    c) not very active or busy.

    A opo C est correta. O texto define o crescimento na nova

    ordem como: (...) growth will be subdued and unemployment

    will remain high. Temos aqui que o crescimento ser reduzido e

    desemprego continuar alto, logo, pode-se dizer que o crescimento no

    ser muito vigoroso, ativo (active, busy).

    d) sustainable and rapid.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 20

    A opo D est incorreta. Aqui a definio de crescimento tambm

    positiva, sustainable e rapid (sustentvel e rpido).

    e) unpredictable.

    A opo E est incorreta. O texto no diz que o crescimento na

    nova ordem mundial inprevisvel (unpredictable).

    DICA: Apenas na alternativa c,

    resposta para a questo, foi

    apresentada uma definio negativa

    para o crescimento na nova ordem

    mundial. Mesmo sem saber a

    definio de subdued daria para

    acertar a questo.

    Logo, a resposta para esta questo a letra C.

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 21

    FUTURO DO PRETRITO

    E

    PRETRITO MAIS-QUE-PERFEITO DO SUBJUNTIVO

    Os tempos verbais do futuro do pretrito e do pretrito mais-que-

    perfeito so formados em ingls com o uso do would, um verbo

    auxiliar. Veja o quadro abaixo:

    WOULD

    WOULD PROVOKE (provocaria) WOULD + VERBO PRESENTE

    WOULD WORSEN (pioraria)

    WOULD HAVE PROVOKED (teria provocado)

    Equivale aos nossos tempos verbais do futuro do pretrito (ex: "Eu iria"

    fica "I would go") e do pretrito mais-que-perfeito do subjuntivo ("Eu

    teria ido" fica "I would have gone")

    Agora, uma questo de prova para vocs ficarem afiados:

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

    www.pontodosconcursos.com.br 22

    4. (ESAF/IPEA/2004) Os ltimos indicadores de atividades tm sido

    mais favorveis.

    a) Have been more sensible.

    b) Had been more optimistic.

    c) Would be absolutely gloomy.

    d) Have been more favourable.

    e) Will be less pessimistic.

    Comentrios:

    A questo exige que o candidato conhea quase todos os tempos

    verbais em ingls.

    As alternativas a e d esto no presente perfeito:

    a) Have been more sensible. (tm sido mais perceptveis)

    d) Have been more favourable. (tm sido mais favorveis)

    A alternativa b est no passado perfeito:

    b) Had been more optimistic. (tinham sido mais otimistas)

    A alternativa c est no pretrito mais-que-perfeito:

    c) Would be absolutely gloomy. (seriam absolutamente

    sombrios)

    A alternativa e est no futuro:

    e) Will be less pessimistic. (sero menos pessimistas)

  • CURSO ON LINE PACOTE DE TEORIA E EXERCCIOS PARA AUDITOR-FISCAL DA RECEITA

    FEDERAL DO BRASIL INGLS - AULA 01

    PROFESSORA: ALINE ANDRADE

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    PALAVRAS-CHAVE

    GDP (Gross Domestic Product): PIB (Produto Interno Bruto)

    fell: caiu (passado do verbo fall)

    went up: subiu, aumentou (passado do verbo go up)

    prevented: impedido, evitado (passado do verbo prevent)

    increasing: aumento

    recession: recesso

    remained: mantido (passado do verbo remain)

    less: menos, mnimo, inferior

    severe: severo, rigoroso

    kept: mantido (passado do verbo keep)

    deepening: aprofundando

    continued: continuou (passado do verbo continue)

    lower: abaixar, diminuir

    fought: combateu (passado do verbo fight)

    sensible: perceptvel

    optimistic: otimista

    absolutely: absolutamente

    gloomy: pessimista

    favourable: favorvel

    less: menos

    pessimistic: pessimista

    Logo, a resposta para esta questo a letra D.

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    While Rome burns Source: www.economist.co.uk

    Sep 25th, 2008 (Adapted)

    1. American plans to buy up assets that are clogging the

    financial system lack detail but no one doubts that a massive

    government intervention is coming. In Europe jittery investors

    have no such reassurance. European governments have yet to

    respond publicly to calls from Hank Paulson, the treasury

    secretary, to follow his lead. They look set to keep faith with the

    approach that they have used to handle the crisis so far staving

    off liquidity worries by allowing banks to use facilities at central

    banks to swap their assets in exchange for ready cash.

    2. That makes many watchers nervous. The crisis in

    America has dramatically grown from one of liquidity to one of

    solvency as well. Lehman Brothers had access to the Federal

    Reserves discount window, after all, but still went under. The

    burning question now is whether banks have enough capital. On

    some measures, European banks look pretty well capitalized. The

    average tier-one ratio, which measures capital based on the

    riskiness of bank assets, stood at 8% in the first half of the year.

    That looks solid enough, if you assume that banks have a good

    handle on risk.

    5. (ESAF/ STN/2008) In paragraph 1, the author refers to a

    massive government intervention which

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    a) would worsen the scenario.

    b) is presently out of the question.

    c) would provoke constraints.

    d) is certainly on the way.

    e) seems highly questionable.

    Comentrios:

    No pargrafo 1, o autor se refere (refers) interveno

    governamental massiva (massive government intervention) que

    est se aproximando, chegando (is coming).

    () a massive government intervention is coming.

    a) would worsen the scenario.

    A opo A est incorreta. A alternativa afirma que a interveno

    governamental pioraria (would worsen) o cenrio. O texto no diz

    isso.

    b) is presently out of the question.

    A opo B est incorreta. Enquanto o texto diz que a interveno

    governamental massiva (massive government intervention) est se

    aproximando (in coming), aqui est sendo afirmado que a interveno

    governamental est fora de questo (out of the question).

    c) would provoke constraints.

    A opo C est incorreta. O texto no diz que a interveno

    provocaria (would provoke) constrangimento (constraints).

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    d) is certainly on the way.

    A opo D est correta. A interveno certamente est a

    caminho (on the way) o mesmo que dizer a interveno est se

    aproximando (in coming)

    e) seems highly questionable.

    A opo E est incorreta. No h no texto qualquer indicao de

    que a interveno parece (seems) altamente questionvel, duvidosa

    (questionable).

    VOCABULRIO-CHAVE

    refer: referir-se

    massive: massiva/o

    government intervention: interveno

    would worsen: pioraria

    scenario: cenrio

    presently: agora, logo

    out of the question: fora de questo

    would provoke: provocaria

    constraints: constrangimento

    certainly: certamente, seguramente

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    on the way: a caminho

    seem: parecer

    highly: altamente

    questionable: questionvel

    Logo, a resposta para esta questo a letra D.

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    REVISO DO VOCABULRIO-CHAVE

    A partir deste momento vamos revisar a aula por meio do quadro

    do vocabulrio-chave.

    PALAVRAS-CHAVE

    annual: anual

    accounts: balano, oramento, conta

    resource: recursos, riquezas (pas)

    management: administrao, gesto

    overseen by: inspecionar, examinar, superintender, supervisionar

    external: externo

    auditor: auditor

    check: conferir, controlar, verificar

    had been supervised: tinham sido supervisionados

    draw: traar, delinear, desenhar

    devise: planejar, delinear, projetar

    regulation: regulamentao

    insurance: seguro

    company: companhia

    solvency: solvncia, solvibilidade

    function: funo

    state: Estado

    propose: proposto

    should be: deveria ser

    would have to be: deveria ser

    scope: mbito, alada

    clearly: claramente

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    states liabilities: responsabilidades de Estado

    growth: crescimento

    new order: nova ordem

    world economy: economia mundial

    getting back to normal: voltando ao normal

    will be: futuro do verbo be (ser) - ser

    subdued: passado do verbo subdue (reduzir) reduzido, reduziu

    unemployment: desemprego

    will remain: futuro do verbo remain (continuar) - continur

    high: alto

    GDP (Gross Domestic Product): PIB (Produto Interno Bruto)

    fell: caiu (passado do verbo fall)

    went up: subiu, aumentou (passado do verbo go up)

    prevented: impedido, evitado (passado do verbo prevent)

    increasing: aumento

    recession: recesso

    remained: mantido (passado do verbo remain)

    less: menos, mnimo, inferior

    severe: severo, rigoroso

    kept: mantido (passado do verbo keep)

    deepening: aprofundando

    continued: continuou (passado do verbo continue)

    lower: abaixar, diminuir

    fought: combateu (passado do verbo fight)

    sensible: perceptvel

    optimistic: otimista

    absolutely: absolutamente

    gloomy: pessimista

    favourable: favorvel

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    less: menos

    pessimistic: pessimista

    refer: referir-se

    massive: massiva/o

    government intervention: interveno

    would worsen: pioraria

    scenario: cenrio

    presently: agora, logo

    out of the question: fora de questo

    would provoke: provocaria

    constraints: constrangimento

    certainly: certamente, seguramente

    on the way: a caminho

    seem: parecer

    highly: altamente

    questionable: questionvel

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    QUESTES DA AULA

    External Audit

    Source: http://ec.europa.eu/budget

    Jan 16th, 2008 (Adapted)

    1. The European Unions (EU) annual accounts and resource

    management are overseen by its external auditor, the European

    Court of Auditors, which draws up an annual report for the Council

    and the European Parliament. The Courts main task is to conduct

    an external, independent audit of the European Communities

    annual accounts. As part of its activities, the Court of Auditors

    produces:

    . an annual report on the activities financed from the general

    budget, detailing its observations on the annual accounts and

    underlying transactions;

    . an opinion, based on its audits and given in the annual report in

    the form of a statement of assurance, on (i) the reliability of the

    accounts and (ii) the legality and regularity of the underlying

    transactions involving both revenue collected from taxable persons

    and payments to final beneficiaries;

    . special reports giving the findings of audits covering specific

    areas of management.

    2. The Court of Auditors is entitled to access all

    documents required during the course of its audit.

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    1. (ESAF/CGU/2008) In paragraph 1, the text reports that the EUs

    annual accounts and resource management are overseen by its external

    auditor. In other words, they

    a) were audited by it.

    b) had been supervised by it.

    c) have been drawn by it.

    d) will be devised by it.

    e) are checked by it.

    Insolvencies/Guaranty Funds

    Source: www.iii.org

    Feb/ 2006 (Adapted)

    1. The regulation of insurance company solvency is a function of

    the state. The Gramm-Leach-Bliley Financial Services Modernization Act

    of 1999, which allowed banks, securities firms, insurance companies and

    other financial services entities to affiliate and sell one anothers

    products, continues this practice. State regulators monitor the financial

    health of companies licensed to provide insurance in their state through

    analysis of the detailed annual financial statements that insurers are

    required to file and periodic on-site examinations. When a company is

    found to be in poor financial condition, regulators can take various

    actions to try to save it. Insolvencies do occur, however, despite the

    best efforts of regulators.

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    2. (ESAF/SUSEP/2006) According to the text, the regulation of

    insurance company solvency

    a) should be in the states hands.

    b) has been proposed by the private sector.

    c) would have to be one of the states functions.

    d) has not been within the scope of the state.

    e) is clearly one of the states liabilities.

    The long climb Source: www.economist.com

    st Oct, 2009 (Adapted) 1. 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.

    2. The crisis invited a forceful government entry into several of

    capitalisms 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

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    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.

    3. (ESAF/ AFRFB/2009) 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

    4. (ESAF/IPEA/2004) Os ltimos indicadores de atividades tm sido

    mais favorveis.

    a) Have been more sensible.

    b) Had been more optimistic.

    c) Would be absolutely gloomy.

    d) Have been more favourable.

    e) Will be less pessimistic.

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    While Rome burns Source: www.economist.co.uk

    Sep 25th, 2008 (Adapted)

    1. American plans to buy up assets that are clogging the

    financial system lack detail but no one doubts that a massive

    government intervention is coming. In Europe jittery investors have no

    such reassurance. European governments have yet to respond publicly

    to calls from Hank Paulson, the treasury secretary, to follow his lead.

    They look set to keep faith with the approach that they have used to

    handle the crisis so far staving off liquidity worries by allowing banks

    to use facilities at central banks to swap their assets in exchange for

    ready cash.

    2. That makes many watchers nervous. The crisis in America

    has dramatically grown from one of liquidity to one of solvency as well.

    Lehman Brothers had access to the Federal Reserves discount window,

    after all, but still went under. The burning question now is whether

    banks have enough capital. On some measures, European banks look

    pretty well capitalized. The average tier-one ratio, which measures

    capital based on the riskiness of bank assets, stood at 8% in the first

    half of the year. That looks solid enough, if you assume that banks have

    a good handle on risk.

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    5. (ESAF/ STN/2008) In paragraph 1, the author refers to a massive

    government intervention which

    a) would worsen the scenario.

    b) is presently out of the question.

    c) would provoke constraints.

    d) is certainly on the way.

    e) seems highly questionable.

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    GABARITO

    1-E 2-E 3-C 4-D 5-D

    Prezados(as) alunos(as),

    Espero que tenham gostado da nossa primeira aula. No

    deixem de tirar dvidas no Frum.

    At a prxima aula!

    Forte abrao.

    Aline Andrade