Aula 03 AFRFB 2009 INGLÊS

Prévia do material em texto

www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 1- 
PROFESSOR CARLOS AUGUSTO 
AULA 3 
Text 1: Fiscal Policy and Economic Stabilization 
Beginning in the late 1980s, reducing the deficit became the 
predominant goal of fiscal policy. With foreign trade opportunities 
expanding rapidly and technology spinning off new products, there 
seemed to be little need for government policies to stimulate growth. 
Instead, officials argued, a lower deficit would reduce government 5 
borrowing and help bring down interest rates, making it easier for 
businesses to acquire capital to finance expansion. The government 
budget finally returned to surplus in 1998. This led to calls for new tax 
cuts, but some of the enthusiasm for lower taxes was tempered by the 
realization that the government would face major budget challenges early 10 
in the new century as the enormous post-war baby-boom generation 
reached retirement and started collecting retirement checks from the 
Social Security system and medical benefits from the Medicare program. 
By the late 1990s, policy-makers were far less likely than their 
predecessors to use fiscal policy to achieve broad economic goals. 15 
Instead, they focused on narrower policy changes designed to strengthen 
the economy at the margins. President Reagan and his successor, George 
Bush (1989-1993), sought to reduce taxes on capital gains -- that is, 
increases in wealth resulting from the appreciation in the value of assets 
such as property or stocks. They said such a change would increase 20 
incentives to save and invest. Democrats resisted, arguing that such a 
change would overwhelmingly benefit the rich. But as the budget deficit 
shrank, President Clinton (1993-2001) acquiesced, and the maximum 
capital gains rate was trimmed to 20% from 28% in 1996. Clinton, 
meanwhile, also sought to affect the economy by promoting various 25 
education and job-training programs designed to develop a highly skilled - 
and hence, more productive and competitive - labor force. 
 (From An Outline of American Economy) 
Visit: http://www.america.gov/ 
ANALYSIS OF TEXT 1 
 Faça sempre uma análise, breve que seja, do título do texto acima. 
Como já salientei, a banca ESAF costuma elaborar questões com base na 
mensagem concisa contida nos títulos e sub-títulos. 
1. Without any dictionary see if you can translate the title of text 1: 
 “Fiscal Policy and Economic Stabilization” 
 ________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 2- 
PROFESSOR CARLOS AUGUSTO 
2. O que o autor quer dizer com o phrasal verb in bold no fragmento a 
seguir: “With foreign trade opportunities expanding rapidly and 
technology spinning off new products” (L-3) 
 _________________________________________________________ 
3. As a discourse marker what does the word “Instead” (L-5)
indicate? 
 _________________________________________________________ 
4. Escreva o infinitivo das seguintes formas de passado dos verbos 
irregulares encontrados no texto: 
a) became - (L-5) - ____________________________________ 
b) led) - (L-8) - _______________________________________ 
c) sought - (L-18) - ____________________________________ 
d) said (L-20) - ________________________________________ 
e) shrank - (L-23) - ____________________________________ 
5. Translate the following fragments: 
a. Beginning in the late 1980s 
 ________________________________________________________ 
b. reducing the deficit became the predominant goal of fiscal policy 
 ________________________________________________________ 
c. With foreign trade opportunities expanding rapidly 
 ________________________________________________________ 
d. little need for government policies to stimulate growth 
 ________________________________________________________ 
e. a lower deficit would reduce government borrowing 
 ________________________________________________________ 
f. help bring down interest rates 
 ________________________________________________________ 
g. easier for businesses to acquire capital to finance expansion 
 ________________________________________________________ 
h. The government budget finally returned to surplus in 1998 
 ________________________________________________________ 
i. led to calls for new tax cuts 
 ________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 3- 
PROFESSOR CARLOS AUGUSTO 
j. some of the enthusiasm for lower taxes was tempered 
 ________________________________________________________ 
l. would face major budget challenges early in the new century 
 ________________________________________________________ 
m. as the enormous post-war baby-boom generation reached retirement 
 ________________________________________________________ 
n. started collecting retirement checks from the Social Security system 
 ________________________________________________________ 
o. policy-makers were far less likely than their predecessors 
 ________________________________________________________ 
 ________________________________________________________ 
p. to use fiscal policy to achieve broad economic goals 
 ________________________________________________________ 
q. policy changes designed to strengthen the economy at the margins 
 ________________________________________________________ 
r. wealth resulting from the appreciation in the value of assets 
 ________________________________________________________ 
s. such a change would increase incentives to save and invest 
 ________________________________________________________ 
t. such a change would overwhelmingly benefit the rich 
 ________________________________________________________ 
u. the maximum capital gains rate was trimmed to 
 ________________________________________________________ 
v. sought to affect the economy 
 ________________________________________________________ 
x. by promoting various education and job-training programs 
 ________________________________________________________ 
z. designed to develop a highly skilled labor force 
 ________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 4- 
PROFESSOR CARLOS AUGUSTO 
VOCABULARY BUILD UP 
REVIEW OF RISE & FALL VERBS 
From text 1: 
“reduce government borrowing and help bring down interest rates, “ 
(L-5/6) 
reduzir os empréstimos do governo e diminuir as taxas de juros 
“But as the budget deficit shrank,” (L-22/23)
Porém quando o déficit orçamentário encolheu 
“and the maximum capital gains rate was trimmed to 20% from 28% in 
1996” (L-23/24) 
e os ganhos de capital máximos foram cortados para 20% em relação aos 
28% de 1996 
 Sempre aconselho meus alunos a estudarem os vários verbos indicativos 
de subida e de queda, rise & fall verbs. Ainda mais agora neste período 
aparentemente pós-crise para nós, a chance de haver um texto 
comparando o momento pré-crise e o momento atual é grande. 
Classify the verbs according to whether they mean RISE or FALL: 
advance tumble dip drift drop climb 
ease hike jump leap plummet soar 
rally rebound recover revive plunge shrink 
(sky)rocket decline slip slump surge sink 
Meaning ‘rise’: ____________________________________________ 
__________________________________________________________ 
Meaning ‘fall’: _____________________________________________ 
__________________________________________________________ 
Meaning ‘to rise after falling’: _______________________________ 
(Adapted from Financial English, by Ian Mackenzie, p.71, LTP) 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 5- 
PROFESSOR CARLOS AUGUSTO 
NOTES: 
As well as the verb rise, English also has the verbs raise and arise.
Rise is an irregular intransitive verb: rise - rose - risenAttention! Things can rise, but you cannot rise something. 
Raise is a regular, transitive verb; raise - raised - raised. People 
raise things. Raise has lots of other meanings: 
to collect capital 
We are helping them to raise funds for a charitable institution. 
Nos os estamos auxiliando a angariar fundos para uma instituição de 
caridade. 
to bring up children 
I was born in Pará, but raised in Rio de Janeiro. 
Nasci no Pará mas fui criado no Rio de Janeiro. 
Arise is an irregular, intransitive verb: arise - arose - arisen. It means 
to happen or occur or to come into existence. 
Problems arose soon after the new chairman took office. 
Problemas ocorreram logo depois que o novo presidente tomou posse. 
 RISE & FALL VERBS PRACTICE - Translate the following headlines: 
1. CHINA SAYS ON TRACK FOR 8% GROWTH IN 2009 
(AFP- 11.09.09) 
 ______________________________________________________ 
2. OIL DIPS ON SIGNS OF GROWING INVENTORIES - (AP – 
25.03.09) 
 ______________________________________________________ 
3. EUROPE CLIMBING OUT OF RECESSION, SAYS EU 
(AFP- 14.09.09) 
 ______________________________________________________ 
4. A SURGE IN GOLD PRICES LIFTED SHARES OF MINING 
COMPANIES - (Reuters – 31.10.07) 
 ______________________________________________________ 
5. EXXONMOBIL PROFIT SLUMPS 66% - (AFP- 30.07.09) 
 ______________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 6- 
PROFESSOR CARLOS AUGUSTO 
Text 2: Expecting a Tax Refund? 
 "A refund anticipation loan is a high-cost loan that people can avoid if 
they’re willing to wait a few weeks for their refund," said Vanessa Hester, 
the FDICs Chief of Accounting and Tax Policy. She noted that the IRS says 
taxpayers will receive their refunds within three weeks if the return is filed 
electronically (two weeks if directly deposited into a bank account) and is 5 
complete and-accurate. "Unless you need the funds for an emergency or 
another compelling reason, it almost never makes sense to take one of 
these loans." 
 Steve Johnston, an FDIC Senior Accountant, added, "You’ve already 
lent Uncle Sam your money interest-free, so why also pay a big fee to get 10 
your own money back a little sooner?" 
 If you really need to borrow money before your refund arrives, consider 
lower-cost options, such as tapping a home equity line of credit or using 
your credit card for necessary purchases. "A good principle to follow, in all 
situations, is to borrow money only when necessary and to shop carefully 15 
so that you can borrow in the most economical way," said Donna 
Gambrell, Deputy Director of the FDIC's Division of Supervision and 
Consumer Protection. 
 Some experts also suggest freeing up additional cash by paying less 
(or nothing) for your tax preparation. One IRS program that the FDIC is 20 
helping to promote is the Volunteer Income Tax Assistance (VITA) 
service, which provides free help to low - and moderate-income citizens in 
preparing their income tax returns and obtaining the tax deductions and 
credits to which they are entitled. Some VITA locations also offer free 
electronic filing, which can mean faster access to refunds, too. Another 25 
IRS program is Free File, which enables anyone to prepare and file their 
federal taxes for free through the IRS Web site. "Free tax preparation 
enables more consumers to save money and avoid a high-cost loan," said 
Cathy Davis, an FDIC Community Affairs Specialist and a VITA tax-
preparation volunteer. For more information about these and other 30 
services, go to www.irs.gov 
Visit: http://www.fdic.gov/consumers 
ANALYSIS OF TEXT 2 
1. O que estão indicando os seguintes discourse markers no texto 2? 
Unless (L-6) - ________________________________________ 
If (L-12) - ________________________________________________ 
Such as (L-13) - ______________________________________ 
So that (L-16) - ______________________________________ 
Also (L-19) - _________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 7- 
PROFESSOR CARLOS AUGUSTO 
2. Translate the following fragments: 
a) refund anticipation loan is a high-cost loan that people can avoid 
 ________________________________________________________ 
b) if they’re willing to wait a few weeks for their refund 
 ________________________________________________________ 
c) taxpayers will receive their refunds within three weeks 
 ________________________________________________________ 
d) Unless you need the funds for an emergency or another compelling 
reason 
 ________________________________________________________ 
e) it almost never makes sense to take one of these loans. 
 ________________________________________________________ 
f) borrow in the most economical way 
 ________________________________________________________ 
g) freeing up additional cash 
 ________________________________________________________ 
h) moderate-income citizens 
 ________________________________________________________ 
i) tax deductions and credits to which they are entitled 
 ________________________________________________________ 
j) free electronic filing 
 ________________________________________________________ 
k) which can mean faster access to refunds 
 ________________________________________________________ 
l) file their federal taxes for free 
 ________________________________________________________ 
m) enables more consumers to save money 
 ________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 8- 
PROFESSOR CARLOS AUGUSTO 
VOCABULARY BUILD UP 
CONFUSABLE WORDS 
From text 2: 
“taxpayers will receive their refunds within three weeks if the return is 
filed electronically” (L-4/5) 
os contribuintes receberão suas restituições de imposto dentro de três 
semanas se sua declaração tiver sido entregue por meios eletrônicos 
“Unless you need the funds for an emergency or another compelling 
reason,” (L-6/7) 
A menos que você necessite dos recursos para uma emergência ou 
qualquer outra razão premente 
 Às vezes é bom estudar em pares algumas palavras que confundem: 
a) IF / UNLESS 
If (conj.) – se 
If you don’t want to buy that car, then don’t buy it. 
Se você não quer comprar aquele carro então não o compre. 
Unless (conj.) – a menos que, a não ser que, se .... não 
Unless you help me I won’t be able to pass the exam. 
A menos que você me ajude eu não passarei na prova. 
b) BORROW /LEND 
From text 2: 
"You’ve already lent Uncle Sam your money interest-free,…” (L-9/10) 
Você já emprestou ao Tio Sam seu dinheiro, sem juros 
“A good principle to follow, in all situations, is to borrow money only 
when necessary” (L-14/15) 
Um bom princípio a seguir, em todas as situações, é só pedir dinheiro 
emprestado somente quando necessário 
Lend (lent,lent) – emprestar 
I would lend you $ 1,000 if I had the money. 
Emprestaria a você os $ 1,000 se tivesse o dinheiro. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 9- 
PROFESSOR CARLOS AUGUSTO 
Borrow (r.v.) = pedir, tomar emprestado 
Can I borrow your stapler for some time? 
Posso pegar emprestado o seu grampeador por um tempo? 
c) ECONOMICAL / ECONOMIC 
From text 2: 
“so that you can borrow in the most economical way” (L-16) 
para que você possa pedir empréstimo da forma mais econômica
possível 
Economical – econômico, o que poupa mais 
My wife is more economical than her sister. 
Minha mulher é mais econômica do que a irmã dela. 
Economic (adj) – econômico relativo à ciência econômica. 
According to the Finance Minister there are some economic implications 
that some economists haven’t considered. 
De acordo com o Ministro da Fazenda há certas implicações econômicas 
que alguns economistas deixaram de levar em consideração. 
d) DEDUCT / DEDUCE 
Deduct (r.v) – deduzir, subtrair.You are not allowed to deduct those expenditures from your income tax. 
Você não pode deduzir essas despesas do seu imposto de renda. 
N.B. – Por isso fala-se em tax deductions – deduções do imposto,
deduções tributárias. 
Deduce (r.v) – deduzir, tirar uma conclusão. 
Sherlock Holmes deduced that the woman was guilty of the crime. 
Sherlock Holmes deduziu que a mulher era culpada pelo crime. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 10- 
PROFESSOR CARLOS AUGUSTO 
e) ADVISE / ADVICE 
Advise (r.v) = aconselhar, assessorar. 
I’m in no position to advise you on these financial matters. 
Não estou em situação de lhe aconselhar nesses assuntos financeiros. 
N.B: Você já deve ter observado que tanto advisor quanto adviser se 
traduzem por assessor, consultor. 
Advice (n.) – conselho. 
Let me give a word of advice. The whole thing seems too good to be 
true. 
Deixe-me lhe dar um conselho. A coisa toda parece boa demais para ser 
verdade. 
N.B: A palavra advice é um substantivo não contável em inglês portanto 
fala-se em some advice, a piece of advice, or a word of advice como 
eu usei acima. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 11- 
PROFESSOR CARLOS AUGUSTO 
Text 3: UK today 
 The UK economy continues to buck the European trend. Christmas retail 
figures were encouraging and the country continues to benefit from 
consumer-led growth, so much so that the Bank of England is now 3 
committed to the gradual increase of interest rates to forestall future 
inflation. There are few signs of any imminent convergence with the 
economies of the Euro zone and British supporters of the UK’s adoption of 6 
the single currency are currently resigned to the need for the other 
Europeans to tackle the problem of job creation, competition rules and 
debt before the issue can be reconsidered. 9 
(Excerpt from Britain Brasil magazine, March/April/ 2004 p. 34) 
ANALYSIS OF TEXT 3 
Antes que você diga: eu já conheço este texto, eu já resolvi estas 
questões, eu respondo: é verdade, ele se encontra no simulado ‘E’ do 
meu livro Inglês para Concursos das Áreas Fiscal e Bancária. However,
este é o ponto que eu quero exatamente provar. Aos primeiros alunos 
que fizeram esse simulado eu alertei para a expressão ‘to buck the 
trend (= resistir à tendência). Pois bem na última prova para Auditor em 
2005, no texto “The Flight of the French’ (= A Fuga dos Franceses),
que você deve conhecer, lá estava a mesma expressão explorada pela 
banca ESAF e que derrubou tanta gente. (Reapresento este texto mais 
adiante em A Look at Past Exams). Exercite o seu feeling para 
detectar e estudar expressões semelhantes; aquelas com grande 
potencial para lhe causar problema semelhante. 
1. Bem a propósito do que disse acima, verifique se saberia traduzir a 
locução “to tackle a problem’ (L-8): 
 _________________________________________________________ 
2. Escreva o que você entende pela expressão “consumer-led growth” 
(L-3) 
 _________________________________________________________ 
3. A que está se referindo o autor quando fala de “British supporters of 
the UK’s adoption of the single currency” (L-6-7) 
 _________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 12- 
PROFESSOR CARLOS AUGUSTO 
4. Translate the following fragments: 
a) Christmas retail figures were encouraging 
 ________________________________________________________ 
b) so much so that the Bank of England 
 ________________________________________________________ 
c) is now committed to the gradual increase of interest rates 
 ________________________________________________________ 
d) to forestall future inflation 
 ________________________________________________________ 
e) There are few signs of any imminent convergence 
 ________________________________________________________ 
f) with the economies of the Euro zone 
 ________________________________________________________ 
g) are currently resigned to the need for the other Europeans 
 ________________________________________________________ 
h) job creation, competition rules and debt 
 ________________________________________________________ 
i) before the issue can be reconsidered 
 ________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 13- 
PROFESSOR CARLOS AUGUSTO 
A LOOK AT PAST EXAMS 
FLIGHT OF THE FRENCH 
 The Belgians call them “fiscal refugee”, 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. “It’s as if to count 
contraband, you only counted what people declared at the border.” 
 While much of Europe has revised its tax codes France’s fiscal inertia is 
virtually begging its rich to leave. Holding dear its commitment to egalité
and fraternité, 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 
taxpayer’s income. The result: some pay more taxes than they earn in 
income. (Source: Newsweek, adapted, Sept 26th / Oct 3rd 2005) [ESAF / 
AFRF / 2005] 
1. The text refers to France’s 
a) historic decision to drop its wealth-tax. 
b) recent proposal to suppress the wealth-tax. 
c) commitment to prevent the so-called capital flight. 
d) current fiscal policy in relation to the rich. 
e) controversial attempt to penalize its fiscal refugees. 
2. The so-called fiscal refugees are the 
a) fleeing taxpayers. 
b) successful shareholders. 
c) well known tax attorneys. 
d) notorious smugglers. 
e) top company executives. 
3. 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. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 14- 
PROFESSOR CARLOS AUGUSTO 
MOCK TEST 
TESTE SIMULADO 
Read the text below in order to answer questions 1 to 4. 
Text 1: Fiscal Policy and Economic Stabilization 
Beginning in the late 1980s, reducing the deficit became the 
predominant goal of fiscal policy. With foreign trade opportunities 
expanding rapidly and technology spinning off new products, there 
seemed to be little need for government policies to stimulate growth. 
Instead, officials argued, a lower deficit would reduce government 5 
borrowing and help bring down interest rates, making it easier for 
businesses to acquire capital to finance expansion. The government 
budget finally returned to surplus in 1998. This led to calls for new tax 
cuts, but some of the enthusiasm for lower taxes was tempered by the 
realization that the government would face major budget challenges early 10 
in the new century as the enormous post-war baby-boom generation 
reached retirement and started collecting retirement checks from the 
Social Security system and medical benefits from the Medicare program. 
By the late 1990s, policy-makers were far less likely than their 
predecessors to use fiscal policy to achieve broad economic goals. 15 
Instead, they focused on narrower policy changes designed to strengthen 
the economy at the margins. President Reagan and his successor, George 
Bush (1989-1993), sought to reduce taxes on capital gains -- that is, 
increases in wealth resulting from the appreciation in the value of assets 
such as property or stocks. They said such a change would increase 20 
incentives to save and invest.Democrats resisted, arguing that such a 
change would overwhelmingly benefit the rich. But as the budget deficit 
shrank, President Clinton (1993-2001) acquiesced, and the maximum 
capital gains rate was trimmed to 20 percent from 28 percent in 1996. 
Clinton, meanwhile, also sought to affect the economy by promoting 25 
various education and job-training programs designed to develop a highly 
skilled -- and hence, more productive and competitive - labor force. 
 (From An Outline of American Economy) 
Visit: http://www.america.gov/ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 15- 
PROFESSOR CARLOS AUGUSTO 
1. In the late 20th century, US policy-makers 
a) aimed at stabilizing the economy through marginal measures. 
b) never looked at cutting taxes as a viable option. 
c) viewed the reduction of the deficit as the sole goal of fiscal policy. 
d) were interested in small policy changes to strengthen the economy. 
e) tended to use fiscal policy less than previous policy-makers. 
2. Lower taxes initiatives in the new century 
a) came on with new technological products. 
b) required government policies to stimulate growth. 
c) were brought about by the reduction of government borrowing. 
d) were affected by big budget challenges. 
e) caused the boom in retirement checks from Social Security system. 
3. In order to develop a more competitive labor force, President Clinton 
a) promoted job-training programs. 
b) subsidized educational institutions. 
c) sought to reduce taxes on capital gains. 
d) aimed to increase incentives to save and invest. 
e) resisted approving changes that would benefit the rich. 
4. As a discourse marker, the word hence (L-27) is indicating 
a) addition. 
b) consequence. 
c) contrast. 
d) emphasis. 
e) concession. 
Read the text below in order to answer questions 5 to 7 
Text 2: Expecting a Tax Refund? 
 "A refund anticipation loan is a high-cost loan that people can avoid if 
they’re willing to wait a few weeks for their refund," said Vanessa Hester, 
the FDICs Chief of Accounting and Tax Policy. She noted that the IRS says 
taxpayers will receive their refunds within three weeks if the return is filed 
electronically (two weeks if directly deposited into a bank account) and is 5 
complete and-accurate. "Unless you need the funds for an emergency or 
another compelling reason, it almost never makes sense to take one of 
these loans." 
 Steve Johnston, an FDIC Senior Accountant, added, "You’ve already 
lent Uncle Sam your money interest-free, so why also pay a big fee to get 10 
your own money back a little sooner?" 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 16- 
PROFESSOR CARLOS AUGUSTO 
 If you really need to borrow money before your refund arrives, consider 
lower-cost options, such as tapping a home equity line of credit or using 
your credit card for necessary purchases. "A good principle to follow, in all 
situations, is to borrow money only when necessary and to shop carefully 15 
so that you can borrow in the most economical way," said Donna 
Gambrell, Deputy Director of the FDIC's Division of Supervision and 
Consumer Protection. 
 Some experts also suggest freeing up additional cash by paying less 
(or nothing) for your tax preparation. One IRS program that the FDIC is 20 
helping to promote is the Volunteer Income Tax Assistance (VITA) 
service, which provides free help to low - and moderate-income citizens in 
preparing their income tax returns and obtaining the tax deductions and 
credits to which they are entitled. Some VITA locations also offer free 
electronic filing, which can mean faster access to refunds, too. Another 25 
IRS program is Free File, which enables anyone to prepare and file their 
federal taxes for free through the IRS Web site. "Free tax preparation 
enables more consumers to save money and avoid a high-cost loan," said 
Cathy Davis, an FDIC Community Affairs Specialist and a VITA tax-
preparation volunteer. For more information about these and other 30 
services, go to www.irs.gov 
Visit: http://www.fdic.gov/consumers 
5. According to the text, taxpayers 
a) should never take a refund anticipation loan. 
b) had better wait for their refund instead of asking for a loan. 
c) ought to lend uncle Sam interest free loans. 
d) might use their credit cards to pay for a refund anticipation loan. 
e) shouldn’t opt for a direct deposit of the refund into their bank accounts. 
6. When the author says “tapping a home equity line of credit” (L-
13), he means 
a) defaulting on the payment of your loan. 
b) paying your loan off. 
c) taking a loan against your property. 
d) reforming your mortgage contract. 
e) asking for a revision of your loan terms. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 17- 
PROFESSOR CARLOS AUGUSTO 
7. According to the text, the Volunteer Income Tax Assistance (VITA) 
service, provides all of these, except 
a) enable consumers to save money through refund anticipation loan. 
b) help low-income citizens in preparing their income tax returns free. 
c) help taxpayers obtain the tax credits to which they are entitled at. 
d) offer taxpayers free electronic filing. 
e) enable taxpayers to have faster access to refunds. 
Text 3: UK today 
 The UK economy continues to buck the European trend. Christmas retail 
figures were encouraging and the country continues to benefit from 
consumer led growth, so much so that the Bank of England is now 3 
committed to the gradual increase of interest rates to forestall future 
inflation. There are few signs of any imminent convergence with the 
economies of the Euro zone and British supporters of the UK’s adoption of 6 
the single currency are currently resigned to the need for the other 
Europeans to tackle the problem of job creation, competition rules and 
debt before the issue can be reconsidered. 9 
(Excerpt from Britain Brasil magazine, March/April/ 2004 p. 34) 
8. The author affirms that the UK economy 
a) continues to benefit from consumption. 
b) tends to a gradual decrease of interest rates. 
c) keeps resisting the tendency in Europe. 
d) is in a state of transition. 
e) is tackling the problem of job creation. 
9. The Bank of England is committed to the increase of interest rates 
a) as a way to fuel future inflation. 
b) as inflation is rising. 
c) because inflation rates are worrying. 
d) to prevent high inflation rates from occurring. 
e) as a result of retail encouraging figures. 
10. As to the UK’s adoption of the single currency, the author affirms that 
a) its supporters have resigned from their posts. 
b) its adoption is somewhat imminent. 
c) a few signs indicate convergence with Euro-zone economies. 
d) its adoption depends on tackling the problem of job creation, 
competition rules and debt. 
e) there are few signs of its adoption at least in the near future. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 18- 
PROFESSOR CARLOS AUGUSTO 
JUST FOR FUN 
 Come on, you’re not a machine. Take it easy and answer this picture 
test. After all, it’s fifty-fifty! 
PICTURE TEST 
When a great man passes away, there’s always somebody 
to [a) cash / b) reap] the benefits on his behalf. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 19- 
PROFESSOR CARLOS AUGUSTO 
EXERCISES 
I. Complete with the right past form of the verbs in parentheses. 
1. Reducing the deficit ________ (become) the predominant goal of 
fiscal policy. 
 _________________________________________________________ 
2. A lower deficit reduced government borrowing and ________ (bring) 
down interest rates 
 _________________________________________________________ 
3. The government budget finally returned to surplus in 1998; and this 
________ (lead) to calls for new tax cuts. 
 _________________________________________________________ 
4. President Reagan ________ (seek) to reduce taxes on capital gains. 
 _________________________________________________________5. As the budget deficit ________ (shrink), Pres. Clinton acquiesced. 
 _________________________________________________________ 
II. Definitions - Complete with the missing word 
proportional progressive property regressive protective 
1. __________ TAX- A tax that takes a larger percentage of income from 
high-income groups than from low-income groups. 
 _________________________________________________________ 
2. _________ TAXES - Taxes on real estate, but also on boats, 
automobiles, recreational vehicles, and business inventories. 
 _________________________________________________________ 
3. ___________ TAX - A tax that takes a larger percentage of income 
from low-income groups than from high-income groups. 
 _________________________________________________________ 
4. _________ TARIFF - A tax levied on imported goods with the 
purpose of reducing domestic consumption of foreign-produced goods. 
 _________________________________________________________ 
5. __________ TAX - A tax that takes the same percentage of income 
from all income groups. 
 _________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 20- 
PROFESSOR CARLOS AUGUSTO 
III. Use the particles from the box so as to form a PHRASAL VERB 
with the verbs in bold. 
UP OUT OVER DOWN BEHIND 
1. A lower deficit would reduce government borrowing and help bring 
__________ interest rates 
 _______________________________________________________ 
2. There are signs the industrial activity is picking ________ in our 
country. 
 _______________________________________________________ 
3. Economists are saying that Brazil has already pulled _____ of the 
recession. 
 _______________________________________________________ 
4. If you keep falling ______ with your work you boss will fire you. 
 _______________________________________________________ 
5. Their country is having problems getting _______ the downturn in 
their economy. 
 _______________________________________________________ 
IV. WORDS IN FAMILIES - Complete the sentences with one of the 
words in bold type: 
1. Predecessors / preceding / preceded 
At that time policy-makers were far less likely than their ……………………
to use fiscal policy 
 _________________________________________________________ 
2. Require / requirements / requisitions 
At times big department stores fail to meet their customers’ .................. 
 _________________________________________________________ 
3. Pursuit / pursue / pursuer 
The ......................... of happiness must be every man’s dream in life. 
 _________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 21- 
PROFESSOR CARLOS AUGUSTO 
4. Associations / associates / associated /associative 
Mr. Morris, together with his principal ............................., will vote in 
support of the merger. 
 _________________________________________________________ 
5. Industrial / industrialists / industrialized / industrialization 
Wealthy ...................................... in São Paulo begin to demonstrate 
signs of impatience with the government’s economic policies. 
 _________________________________________________________ 
6. Manager / management / managerial 
That man is too young for the .................. position he holds at the bank. 
 _________________________________________________________ 
7. Profit /profitable / profiteer 
Mr. Weld runs a very ................................. business. 
 _________________________________________________________ 
8. Account / accountable / accountings / accountant 
Soon the auditors found out that the ................................... had been 
cooking the books for quite a while. 
 _________________________________________________________ 
9. Unions / unified / unification / reunification 
With the advent of computer technology most business enterprises in 
Brazil have ................................ their controlling systems. 
 _________________________________________________________ 
10. Advantage / advantageous / advantages 
Talk to your bank manager. He can show you the most .......................... 
form of investing your money. 
 _________________________________________________________ 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 22- 
PROFESSOR CARLOS AUGUSTO 
ANSWERS 
ANALYSIS OF TEXT 1 
1. Translation of the title of text 1: 
 “Fiscal Policy and Economic Stabilization” 
 Política Fiscal e Estabilização Econômica 
2. “With foreign trade opportunities expanding rapidly and technology 
spinning off new products” (= com o comércio exterior se expandindo 
rapidamente e a tecnologia produzindo novos artigos) 
3. As a discourse marker the word “Instead” (L-5) indicates contrast. 
4. Infinitives - Irregular Verbs:: 
a) became - (L-5) – to become (= tornar-se)// b) led) - (L-8) – to 
lead (= guiar, conduzir, levar a) // c) sought - (L-18) – to seek (= 
procurar, buscar) // d) said (L-20) – to say (= dizer) // e) shrank - (L-
23) – to shrink (= encolher) 
5. Translate the following fragments: 
a) Beginning in the late 1980s 
Começando no final da década de 80 
b) reducing the deficit became the predominant goal of fiscal policy 
reduzir o déficit tornou-se o objetivo predominante da política fiscal 
3. With foreign trade opportunities expanding rapidly 
com as oportunidades do comércio exterior se expandindo rapidamente 
5. little need for government policies to stimulate growth 
pouca necessidade de as políticas do governo estimularem o crescimento 
6. a lower deficit would reduce government borrowing 
um déficit menor reduziria os empréstimos tomados pelo governo 
7. help bring down interest rates 
ajudar a baixar as taxas de juros 
8. easier for businesses to acquire capital to finance expansion 
mais fácil para as empresas adquirir capital para financiar a expansão 
9. The government budget finally returned to surplus in 1998 
o orçamento do governo finalmente voltou a ser superavitário em 1998 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 23- 
PROFESSOR CARLOS AUGUSTO 
10. led to calls for new tax cuts 
levou a novos apelos por cortes de impostos 
11. some of the enthusiasm for lower taxes was tempered 
parte do entusiasmo por impostos mais baixos foi amenizado 
12. would face major budget challenges early in the new century 
enfrentaria grandes desafios orçamentários no início do novo século 
13. as the enormous post-war baby-boom generation reached retirement 
quando a enorme geração dos ‘baby-boomers’ do pós-guerra atingiu a 
idade para se aposentar 
14. started collecting retirement checks from the Social Security system 
começaram a receber cheques de aposentadoria do sistema previdenciário 
15. policy-makers were far less likely than their predecessors 
os elaboradores da política estavam bem menos propensos que seus 
predecessores 
16. to use fiscal policy to achieve broad economic goals 
para usar a política fiscal para alcançar objetivos econômicos amplos 
17. policy changes designed to strengthen the economy at the margins 
mudanças na política destinadas a fortalecer a economia marginalmente 
18. wealth resulting from the appreciation in the value of assets 
riqueza resultante da valorização na cotação dos ativos 
19. such a change would increase incentives to save and invest 
tal mudança aumentaria os incentives para poupar e investir 
20. such a change would overwhelmingly benefit the rich 
tal mudança beneficiaria intensamente os ricos 
21. the maximum capital gains rate was trimmed to 
o coeficiente dos ganhos de capital máximos foi reduzido a 
22. sought to affect the economy 
procuravam afetar a economia 
23. by promoting various education and job-training programs 
promovendo vários programas educacionais e treinamento no emprego 
24. designedto develop a highly skilled labor force 
destinados a desenvolver a mão de obra altamente qualificada 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 24- 
PROFESSOR CARLOS AUGUSTO 
RISE & FALL Verbs: 
advance tumble dip drift drop climb 
ease hike jump leap plummet soar 
rally rebound recover revive plunge shrink 
(sky)rocket decline slip slump surge sink 
Meaning ‘rise’: advance, (sky) rocket, hike, jump, leap, surge, soar 
climb 
Meaning ‘fall’: ease, tumble, decline, dip, slip, drift, slump, drop, sink 
 plummet, plunge, shrink 
Meaning ‘to rise after falling’: rally, rebound, recover, revive 
RISE & FALL VERBS - HEADLINES: 
1. CHINA SAYS ON TRACK FOR 8% GROWTH IN 2009 
A China se diz no caminho para os 8% de crescimento em 2009 
2. OIL DIPS ON SIGNS OF GROWING INVENTORIES 
O (preço) do petróleo cai com os sinais de estoques crescentes 
3. EUROPE CLIMBING OUT OF RECESSION, SAYS EU 
Europa saindo da recessão, afirma UE 
4. A SURGE IN GOLD PRICES LIFTED SHARES OF MINING 
COMPANIES 
Aumento nos preços do ouro eleva ações de companhias mineradoras 
5. EXXONMOBIL PROFIT SLUMPS 66% 
Lucro da ExxonMobil despenca 66% 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 25- 
PROFESSOR CARLOS AUGUSTO 
ANALYSIS OF TEXT 2 
1. Discourse markers 
Unless (L-6) – indica condição, equivale a if ...not 
If (L-12) – indica condição. 
Such as (L-13) – indica exemplificação 
So that (L-16) – indica resultado ou consquência 
Also (L-19) – indica adição 
2. Translation of fragments 
a) refund anticipation loan is a high-cost loan that people can avoid 
empréstimo para antecipação da restituição é de alto custo que as 
pessoas podem evitar 
b) if they’re willing to wait a few weeks for their refund 
se estiverem dispostas a esperar algumas semanas por sua restituição 
c) taxpayers will receive their refunds within three weeks 
os contribuintes receberão suas restituições dentro de 3 semanas 
d) Unless you need the funds for an emergency or another compelling 
reason 
a menos que você necessite de recursos para uma emergência ou 
qualquer razão premente 
e) it almost never makes sense to take one of these loans. 
Quase nunca faz sentido solicitar um empréstimo desse tipo 
f) Borrow in the most economical way 
Tomar empréstimo do modo mais econômico possível 
g) Freeing up additional cash 
Liberando um montante de dinheiro extra 
h) Moderate-income citizens 
Cidadãos com renda média 
i) Tax deductions and credits to which they are entitled 
deduções tributárias e créditos aos quais eles têm direito 
j) Free electronic filing 
entrega de declaração gratuita via Internet 
k) Which can mean faster access to refunds 
o que pode significar acesso mais rápido às restituições 
l) File their federal taxes for free 
entregar suas declarações de impostos federais de graça 
m) Enables more consumers to save money 
permite que mais consumidores poupem dinheiro 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 26- 
PROFESSOR CARLOS AUGUSTO 
ANALYSIS OF TEXT 3 
1. A locução “to tackle a problem’ (= enfrentar um problema). 
2. A expressão “consumer-led growth” (= crescimento induzido pelo 
consumo) 
3. O autor quando fala de “British supporters of the UK’s adoption of 
the single currency” se refere aos cidadãos britânicos que apoiavam a 
adoção do euro, ou seja, da moeda única. 
4. Translate the following fragments: 
a) Christmas retail figures were encouraging 
os números relativos às vendas no varejo no Natal foram animadores 
b) so much so that the Bank of England 
tanto assim que o Banco da Inglaterra 
c) is now committed to the gradual increase of interest rates 
está comprometido agora com o aumento gradual das taxas de juros 
d) to forestall future inflation 
para prevenir inflação futura 
e) There are few signs of any imminent convergence 
há poucos sinais de alguma convergência iminente 
f) with the economies of the Euro zone 
com as economias da área do euro 
g) are currently resigned to the need for the other Europeans 
estão atualmente conformados com a necessidade de outros europeus 
h) job creation, competition rules and debt 
criação de empregos, regras de concorrência e dívida 
i) before the issue can be reconsidered 
antes que o assunto possa ser considerado 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 27- 
PROFESSOR CARLOS AUGUSTO 
ANSWERS / THE FLIGHT OF THE FRENCH 
1. D // O texto 2 faz menção clara à atual política fiscal da França com 
seus milionários. Temos na opção (a) a histórica decisão de abandonar o 
imposto sobre a riqueza (seria o nosso imposto sobre as grandes 
fortunas); na (b) a recente proposta para eliminar tal imposto; na opção 
(c), comprometimento em impedir a assim chamada fuga de capitais; na 
opção (e) a tentativa controvertida de penalizar os ‘refugiados fiscais’. 
2. A // Aqui era preciso reconhecer o verbo irregular flee (fled, fled) (= 
fugir, escapar) e entender que a forma ...-ing estava sendo usada como 
adjetivo; daí, contribuintes em fuga. Os ‘fiscal refugees’ são os 
refugiados fiscais em fuga. 
3. C // Talvez a questão mais difícil porque obrigava ao entendimento da 
expressão ‘buck the trend’ (= resistir à tendência), espelhando o que 
vem acontecendo na União Européia onde a França, diferentemente dos 
outros países membros, mantém a sua alíquota mais alta na faixa dos 
85% ocasionando a debandada dos seus milionários para a Bélgica e 
elsewhere. Na opção (a) tem-se: a França poderia vir a mudar seu 
sistema fiscal; na (b), tem que preservar o seu imposto sobre as grandes 
fortunas; na (d), deveria cortar seus gastos públicos; na (e), poderia 
perder com a reforma tributária. 
Certamente houve candidatos que se lembraram da expressão “buck the 
trend” que usei como exemplo aqui; e houve aqueles que não se 
lembraram do significado dela. A lição mais importante que fica para você 
me parece ser a seguinte: de maneira muito individualizada cada um 
deve desenvolver o seu sistema de estudo e retenção do significado das 
dezenas de expressões idiomáticas que você viu até agora e daquelas que 
certamente pipocarão ao longo deste novo curso. 
 Não tenho e não existe uma receita pronta para lhes oferecer. Caberá a 
você desenvolver seu sistema de armazenagem das expressões ‘quentes’
e recorrer sistematicamente a ele com a finalidade de consolidação do seu 
conhecimento. Existe um linguista famoso que sustenta que todo aluno 
que esteja estudando uma língua estrangeira precisa de vinte repetições, 
no mínimo, até que possa dizer que domina um determinado ponto de 
estudo. Pense nisso! 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 28- 
PROFESSOR CARLOS AUGUSTO 
ANSWERS / MOCK TEST 
TEXT 1 
1. [E] – Os elaboradores da política norte-americana no final do século 20 
tendiam a usar a política fiscal menos do que seus predecessores. Na opção 
(a) lê-se: visavam a estabilizar a economia através de medidas marginais; 
na (b), nunca consideraram o corte de impostos como uma opção viável; 
na (c), viam a redução do déficit como o único objetivo da política fiscal; na 
(d), estavam interessados em pequenas alterações na política com o intuito 
de fortalecer a economia. 
2. [D] – Impostos mais baixos no novo século foram afetados por grandes 
desafios orçamentários, idéia expressa. Não é possível dizer que os cortes 
nos impostos: ocorreram em decorrência dos novos produtos tecnológicos 
(a); nem que exigiam políticas do governo para estimular o crescimento 
(b), nem que foram causados pela redução na tomada de empréstimos 
pelo governo (c) e nem que causaram o ‘boom’ dos cheques de 
aposentadoria recebidos do sistema previdenciário. (e) 
3. [A] – A fim de desenvolver mão-de-obra mais competitiva, o Presidente 
Clinton promoveu programas de treinamento profissionalizante. Não está 
correto dizer que: subsidiou instituições de ensino (b); procurou reduzir 
impostos sobre ganhos de capital (c); visava a aumentarincentivos para 
poupança e investimento (d); resistiu aprovar mudanças que beneficiariam 
os ricos (e) 
4. [B] – A palavra hence (= portanto), como marcadora do discurso, está 
indicando resultado ou conseqüência e não idéia de acréscimo (a). nem 
contraste (c), nem ênfase (d), nem concessão (e). 
TEXT 2 
5. B - De acordo com o texto e recomendável que os contribuintes 
aguardem sua restituição ao invés de tirar um empréstimo. Nas demais 
opções temos: em (a), não deveriam nunca tirar um empréstimo de 
antecipação da restituição do IR; em (c), devem fazer empréstimos ao Tio 
Sam sem juros; em (d), poderiam usar seus cartões de crédito para pagar 
seus empréstimos de antecipação da restituição do IR; em (e), não 
deveriam optar por um depósito direto da restituição do imposto em suas 
contas bancárias. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 29- 
PROFESSOR CARLOS AUGUSTO 
6. C - Esta expressão “tapping a home equity line of credit” quer 
dizer que a pessoa tira um empréstimo com garantia, ou seja, 
hipotecando seu próprio imóvel. Nas outras opções você tem: em (a),
tornar-se inadimplente no pagamento de seu empréstimo; em (b),
quitando seu empréstimo; em (d), reformando seu contrato de hipoteca; 
em (e), solicitando a revisão dos termos de seu contrato de empréstimo. 
7. A – De acordo com o texto, o VITA ajuda contribuintes de baixa renda a 
preparar gratuitamente suas declarações de impostos (b); ajuda os 
contribuintes a obter os créditos tributários a que têm direito (c); oferece 
aos contribuintes a chance de entregar suas declarações por meio 
eletrônico (d); e também, permite aos contribuintes ter acesso às suas 
restituições mais rapidamente (e); mas seria absurdo achar que o VITA 
permite aos contribuintes poupar dinheiro através do empréstimo para 
antecipação da restituição do IR que o autor qualifica como de alto custo. 
TEXT 3 
8. C – O autor afirma que a economia do Reino Unido continua resistindo 
à tendência na Europa. Nas demais opções, tem-se: em (a), continua a 
beneficiar-se do consumo; em (b), tende para uma gradual diminuição 
nas taxas de juros; em (d), encontra-se num estágio de transição; em 
(e), está enfrentando o problema da criação de empregos. 
9. D – O Banco da Inglaterra está comprometido em aumentar as taxas 
de juros a fim de impedir altas taxas de inflação futuras. Pelo menos em 
2004, antes da crise instalada, era o que tencionavam fazer. Como esse 
mundo dá voltas! Na (a), tem-se: como uma maneira de impulsionar a 
inflação futura; na (b), visto que a inflação está subindo; na (c), porque 
os índices de inflação são preocupantes, na (e), em consequencia dos 
números encorajadores relativamente aos resultados no varejo. 
10. E – Quanto à adoção da moeda única no Reino Unido há poucos sinais 
de que ela possa vir a ser adotada em futuro próximo. Isso é tão verdade 
que não se tem o EURO lá até hoje. Nas demais opções: na (a), os que 
apóiam esta adoção renunciaram a seus cargos; na (b) sua adoção é algo 
iminente; na (c), alguns sinais indicam convergência com economias da 
zona do euro; na (d), sua adoção depende do enfrentamento do 
problema da criação de empregos, regras de concorrência e da dívida. 
PICTURE TEST 
When a great man passes away, there’s always somebody to (b) reap
the benefits on his behalf. 
Quando um grande homem morre há sempre alguém para colher os 
frutos de seus feitos em seu lugar. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 30- 
PROFESSOR CARLOS AUGUSTO 
ANSWERS / EXERCISES 
I. IRREGULAR VERB FORMS 
1. Reducing the deficit became the predominant goal of fiscal policy. 
Reduzir o déficit tornou-se o objetivo principal da política fiscal. 
2. A lower deficit reduced government borrowing and brought down 
interest rates. 
Um déficit menor reduziu os empréstimos do governo e baixou as taxas 
de juros. 
3. The government budget finally returned to surplus in 1998; and this 
led to calls for new tax cuts. 
O orçamento do governo finalmente apresentou superávit em 1998; e isto 
levou a solicitações de novos cortes de impostos. 
4. President Reagan sought to reduce taxes on capital gains. 
O Pres. Reagan procurou reduzir os impostos sobre os ganhos de capital. 
5. As the budget deficit shrank, Pres. Clinton acquiesced. 
À medida que o déficit orçamentário diminuiu, o Pres. Clinton aquiesceu. 
II. Definitions 
1. PROGRESSIVE TAX- A tax that takes a larger percentage of income 
from high-income groups than from low-income groups. 
Imposto Progressivo – um imposto que apropria um percentual maior 
de renda dos grupos de alta renda do que dos de baixa renda. 
2. PROPERTY TAXES - Taxes on real estate, but also on boats, 
automobiles, recreational vehicles, and business inventories. 
Impostos sobre a Propriedade – impostos s/ bens imobiliários, e 
também s/ barcos, automóveis, veículos de passeio e estoques de firmas. 
3. REGRESSIVE TAX - A tax that takes a larger percentage of income 
from low-income groups than from high-income groups. 
Imposto Regressivo – um imposto que apropria um percentual maior 
de renda dos grupos de baixa renda do que dos de alta renda. 
4. PROTECTIVE TARIFF - A tax levied on imported goods with the 
purpose of reducing domestic consumption of foreign-produced goods. 
Tarifa de Proteção – imposto cobrado sobre mercadorias importadas a 
fim de reduzir o consumo interno de produtos fabricados no exterior 
5. PROPORTIONAL TAX - A tax that takes the same percentage of 
income from all income groups. 
Imposto Proporcional – um imposto que apropria o mesmo percentual 
de renda de todas as faixas de renda. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 31- 
PROFESSOR CARLOS AUGUSTO 
III. PHRASAL VERBS 
1. A lower deficit would reduce government borrowing and help bring 
down interest rates. 
Um déficit menor reduziria os empréstimos do governo e ajudaria a baixar 
as taxas de juros. 
2. There are signs the industrial activity is picking up in our country. 
Há sinais de que a atividade industrial está aumentando no nosso país. 
3. Economists are saying that Brazil has already pulled out of the 
recession. 
Os economistas estão dizendo que o Brasil já saiu da recessão. 
4. If you keep falling behind with your work you boss will fire you. 
Se você continuar a se atrasar nas suas tarefas seu chefe vai demiti-lo. 
5. Their country is having problems getting over the downturn in their 
economy. 
O seu país está tendo problemas para se recuperar da desaceleração de 
sua economia. 
IV. WORDS IN FAMILIES 
1. At that time policy-makers were far less likely than their 
predecessors to use fiscal policy 
Naquela época os elaboradores da política estavam bem menos propensos 
do que seus predecessores a usar a política fiscal. 
2. At times big department stores fail to meet their customers’ 
requirements. 
Às vezes grandes lojas de departamento deixam de atender as exigência 
de seus cliente. 
3. The pursuit of happiness must be every man’s dream in life. 
A busca da felicidade tem de ser o sonho de todo homem na vida. 
4. Mr. Morris, together with his principal associates, will vote in support 
of the merger. 
O Sr. Morris, juntamente com seus sócios, votará a favor da fusão. 
5. Wealthy industrialists in São Paulo begin to demonstrate signs of 
impatience with the government’s economic policies. 
Industriais ricos de São Paulo começam a demonstrar sinais de 
impaciência com as políticas econômicas do governo. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 32- 
PROFESSOR CARLOS AUGUSTO 
6. That man is too young for the managerial position he holds at the 
bank. 
Aquele homem é jovem demais para o cargo gerencial que ocupa no 
banco. 
7. Mr. Weld runs a very profitable business. 
O Sr. Weld administra uma empresa muito lucrativa. 
8. Soon the auditors found out that the accountant had been cooking 
the books for quite a while. 
Logo os auditores descobriram que o contador estava fraudando oslivros 
contábeis havia algum tempo. 
9. With the advent of computer technology most business enterprises in 
Brazil have unified their controlling systems. 
Com o advento dos computadores a maioria das empresas no Brasil 
unificou seus sistemas de controle. 
10. Talk to your bank manager. He can show you the most 
advantageous form of investing your money. 
Fale com seu gerente bancário. Ele pode mostrar-lhe a forma mais 
vantajosa de investir seu dinheiro. 
www.pontodosconcursos.com.br 
CURSOS ON-LINE - INGLÊS –RFB 2009 –page 33- 
PROFESSOR CARLOS AUGUSTO 
 Avalie se os seguintes objetivos da AULA 3 foram alcançados. 
OBJECTIVES 
OBJETIVOS 
Raise your awareness of: 
Despertar sua conscientização para: 
I. Study of text 1: “Fiscal Policy and Economic Stabilization” 
Estudo do texto 1:“Política Fiscal e Estabilização Econômica” 
II. Vocabulary Build Up Rise & Fall Verbs 
Construção do Vocabulário- Verbos do Sobe e Desce 
III. Study of text 2: “Expecting a Tax Refund?” 
Estudo do texto 2: “Esperando uma Restituição de Imposto?” 
IV. Vocabulary Build Up - Confusable Words 
Construção do Vocabulário- Palavras que Confundem 
V. Study of text 3: “UK today” 
Estudo do texto 3: “O Reino Unido Hoje” 
VI. Learning from Past Exams: ‘The Flight of the French’ 
Estudo de provas anteriores: “A Fuga dos Franceses” 
VII - Mock Test – 10 multiple-choice questions ESAF style 
Teste Simulado – 10 questões de múltipla-escolha no estilo ESAF 
VIII - Just For Fun – Picture Test 
Só para divertir – Teste de Gravuras 
IX. Exercise Section 
Seção de Exercícios 
X. Answer Section & Comments 
Seção de Respostas e Comentários