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Coletânea de Exercícios Assunto: INGLÊS SIMULADO COM 58 QUESTÕES COLETÂNEA DE QUESTÕES DE CONCURSOS INGLÊS � Physical Fitness Physical fitness can help you live longer, feel healthier and cope with life's problems. Various activities can help you keep fit: from running marathons to climbing mountains to lifting heavy weights. For the average non-sporting person without much time to spare, activities like these are not very practical and, to be frank, they are a waste of time. It is much better in my view to devote no more than a half an hour every other day to doing exercises. The important thing is to stick to a routine so that you don't say to yourself, "I won't bother today!" or "I'll do it later!". If you haven't got the willpower to establish a routine like this, a sport like tennis or golf might suit you better. Your partner will help you remember to play regularly and you'll be able to get your exercise outdoors, too. Taking exercises can be time-consuming but the feeling of being fit and healthy makes up for the few minutes a day it takes. 01 (ESAF/AFTN/96): According to paragraph 1, physical fitness: PRIVATE�a) is not important b) should not be taken into consideration c) may result in an increase in longevity d) does not make any difference in terms of health e) is irrelevant in our every day routine ------------------------------------------------------------------ 02 (ESAF/AFTN/96): In the author's opinion: PRIVATE�a) We do not need to exercise every day b) We should devote an hour every day to doing exercises c) We should devote thirty minutes every day to physical exercises d) We need to exercise from Monday to Friday e) We should exercise at least two hours a day ------------------------------------------------------------------ 03 (ESAF/AFTN/96): According to the author's conclusion, the time you spend exercising is: PRIVATE�a) useless b) not worthwhile c) a waste of time d) worthwile e) too consuming ------------------------------------------------------------------ 04 (ESAF/AFTN/96): Which of the following sentences does NOT express what is in the text? PRIVATE�a) Keeping in shape should be part of our weekly routine b) Physical exercise should be avoided by those who do not enjoy it c) Physical exercises improve our quality of life d) Exercising can relieve many of our daily tensions e) Regular exercise may be time-consuming ------------------------------------------------------------------ The microchip revolution The microship revolution is based on size and cost. Microchips give us cheap computing power in a tiny space. As the cost of microchips continues to fall, it becomes economically worthwile to use them in more and more ways. We have to accept the microchip, or face the alternative of opting out of the free world market. Accepting the microchip brings benefits and problems. The benefits include greater efficiency in finding and using information; the possibility of higher living standards through increased productivity; greater control over pollution and the use of natural resources; help for the sick and the disabled; and a whole range of "smart" machines to inform, entertain and serve us. We can guard against some of the problems. We can, for example, be alive to the danger of the misuse of information held on computer files. There is the problem of alienation: people who cannot find a place in the technological world of the future. To guard against this problem, we need education and training schemes, and machines which are easy to use. Finally, there's the problem of people whose skills are made redundant by machines. Again, there's a need for education and retraining. The wealth needed to pay for schemes like these is more likely to appear if we use the microchip. 05 (ESAF/AFTN/96): According to paragraph 1, the economic aspect of the microchip revolution: PRIVATE�a) is one of its two main advantages b) is not relevant at all c) shows the constant increase in the cost of microchips d) is a disadvantage in financial terms e) reflects its inconsistency ------------------------------------------------------------------ 06 (ESAF/AFTN/96): According to paragraph 2, those who do NOT accept the microchip revolution will: PRIVATE�a) be able to participate in the free world market in a more advantageous way b) certainly guarantee their presence in the free world market c) be naturally excluded from the free world market d) be naturally incorporated into the free world market e) face a wider and more effective participation in the free world market ------------------------------------------------------------------ 07 (ESAF/AFTN/96): According to paragraph 4, we might have to face: PRIVATE�a) the lack of consistency in the information stored on computer files b) the periodical updating of data on files c) the incorrect manipulation of microchips d) the improper use of data contained on computer files e) the meticulous manipulation of data held on computer files ------------------------------------------------------------------ Breeding Superbrains Edoardo Boncinelli directs the molecular biology of development laboratory at San Raffaele Hospital in Milan. He is being interviewed about his latest discovery: Interviewer: It's hard to think of intelligence as the direct result of brain mass. What about the role of experience? Edoardo Boncinelli: No one knows what intelligence is. In all likelihood, about 50 percent of it will be determined by genetics, and the other portion determined by environment and experience. Genes by themselves cannot determine intelligence. But they can determine stupidity. When certain human genes go bad, it is inevitable that the person will suffer a mental deficiency. Interviewer: Wouldn't a man who had a large part of his brain regenerated lose most of his knowledge and memory? Edoardo Boncinelli: Memory is distributed throughout the brain. If I destroy a piece of gray matter in a human, he probably won't lose all of his memory. What he loses is a part of the velocity with which he can retrieve his information. Of course he won't reacquire his memories when I put new cells in. But the new implant will assist in the recovery of his memory and in all his other brain functions. What we are really talking about is to be able to reverse brain death. At present, when these cells die, there is no way to replace them. An idea I find even more intriguing is the possibility to regenerate the spinal cord in cases of injury and paralysis. 08 (ESAF/AFTN/96): When asked about "what intelligence is", Edoardo Boncinelli states that: PRIVATE�a) genetics probably determines half of it b) the place where we live does not influence it c) neither environment nor experience influence it d) genetics determines it all e) genetics has absolutely no influence on it ------------------------------------------------------------------ 09 (ESAF/AFTN/96): In his second answer, Edoardo Boncinelli states that memory: PRIVATE�a) can only be found in one specific area of the brain b) is concentrated in two areas of the brain c) memory is spread over many areas of the brain d) has already been found and measured by specialists e) is located on the left-hand side of the brain ------------------------------------------------------------------ 10 (ESAF/AFTN/96): According to Edoardo Boncinelli, if new cells are inserted in the brain in order to replace damaged ones, the brain's:PRIVATE�a) previous capacity is immediately recovered b) memory is lost c) storage capacity is transformed d) memories will remain the same e) functions will be helped ------------------------------------------------------------------ Read the text below in order to answer questions 11 to 14. The European Monetary Union On Jan. 1, 1999 the European Monetary Union (EMU) will come into full-blown existence with 11 countries adopting a continentwide currency called the euro. Coins and notes will not be available until Jan. 1, 2002. Until that time, one can either use the old currencies or conduct euro transactions electronically, or with checks or plastic cards. In 2002, EMU countries will use only the euro as their legal tender, and the Deutsche mark, French franc, Italian lira et al. will cease to exist. This new money may finally trigger a Western European economic renaissance. For years Europe has been an economic backwater because of excessive taxes and regulations, onerous labour laws and ludicrously lavish welfare benefits. No wonder there is little high technology in lands so inhospitable to freewheeling, American-style entrepreneurship, or that unemployment there is more than twice ours. 11 (ESAF/AFTN/98) - Which of the items below are positively referred to in the text? PRIVATE�a) the European taxes. b) labour laws. c) welfare benefits. d) the new legal tender. e) regulations. ------------------------------------------------------------------ 12 (ESAF/AFTN/98) - According to the author, a Western European economic renaissance PRIVATE�a) may be at last set off. b) is inhospitable to American-style companies. c) has been achieved over the last years. d) may trigger higher levels of unemployment. e) requires remarkable technological support. ------------------------------------------------------------------ 13 (ESAF/AFTN/98) - "For years, Europe has been an economic backwater", means that Europe PRIVATE�a) has been an economic and financial paradise. b) used to be competitive and innovative. c) has been both economically and financially viable. d) has not imposed enough taxes and regulations for many years. e) has been isolated from modern economic ideas and influences. ------------------------------------------------------------------ 14 (ESAF/AFTN/98) - The EMU coins and notes PRIVATE�a) will be available on Jan. 1, 1999. b) are called euro. c) will cease to exist on Jan. 1, 2002. d) are already available. e) will not be available until Jan. 1, 2001. Read the text below in order to answer questions 15 to 17. Tax-free interest Congress is finally making a move toward school choice. The Senate approved a bill in April that would allow family members, charitable groups and employers to put up to $2,000 per child annually into education savings accounts that would earn tax-free interest. Parents could use the funds for expenses related to elementary and secondary schooling, regardless of whether their children were in public, private, religious or home schools. The unused money and interest could later be rolled over and used for college-related expenses. We should not squander this opportunity! 15 (ESAF/AFTN/98) - According to the author, Congress is at last contributing to PRIVATE�a) the supremacy of public schools. b) tax increases on education. c) the revival of family values. d) a free choice of school. e) profits derived from savings accounts. ------------------------------------------------------------------ 16 (ESAF/AFTN/98) - When the author claims that "we should not squander this opportunity", he means we PRIVATE�a) must not conceal its effects on tax payers. b) should not advertise it. c) should not waste it. d) might not alter any of its items. e) should not welcome it. ------------------------------------------------------------------ 17 (ESAF/AFTN/98) - The funds deposited in the education savings accounts may not be used for PRIVATE�a) secondary education. b) non-educational expenses. c) college expenses. d) elementary education. e) educational expenses. ------------------------------------------------------------------ Read the text below in order to answer questions 18 to 20. Tax Audits Although only about one out of every 100 individual tax returns will be audited in 1998, the Internal Revenue Service (IRS) is very good at selecting returns for audit that will yield additional taxes. Nevertheless, if your return is selected, it does not necessarily mean you will incur any additional tax liability. If you do not agree with the examiner’s report, you can meet with the examiner’s supervisor to discuss your case further. If you still do not agree, you have the right to appeal the findings through a separate Appeals Office. You can also appeal to the U.S. Tax Court. 18 (ESAF/AFTN/98) - The author states that the examiner’s report might be PRIVATE�a) questioned. b) unofficial. c) ambiguous. d) irrevocable. e) dishonest. ------------------------------------------------------------------ 19 (ESAF/AFTN/98) - According to the text, when you meet the examiner’s supervisor, PRIVATE�a) the two of you must reach a final agreement. b) you have already accepted the examiner’s report. c) you intend to discuss the examiner’s report in more detail. d) additional taxes are charged. e) you wish to discuss the examiner’s liability. ------------------------------------------------------------------ 20 (ESAF/AFTN/98) - The text implies that PRIVATE�a) audits rarely result in additional charges. b) audits are an unnecessary practice. c) additional taxes must not be adopted. d) audits will soon be abolished. e) additional taxes may be charged. ------------------------------------------------------------------ � Read the text below in order to answer questions 21 to 24. EMERGING COUNTRIES August was coming to a close. The situation in emerging countries looked bleak. For most governments, financing during the previous decade had been cheap. But a lethal cocktail of internal and external factors was being prepared. Fiscal accounts were not in good shape. Exports were falling, exacerbated by low commodity prices that severely hit terms of trade. Interest payments were an increasingly unsustainable burden on public-sector accounts. To top it off, U.S. interest rates were high and rising. The International Monetary Fund (IMF) and Wall Street bankers trembled. I am talking about August 1982, but the parallels with today are striking. Ecuador, not Mexico, teeters on bankruptcy; Alan Greenspan, not Paul Volcker, fights inflation; Colombia and Venezuela are in chaos; Brazil, Argentina, Chile and Peru face difficult times. 21 (ESAF/AFCE/99) - According to the author, the situation in emerging countries a) will certainly remain bleak b) has been favourable and prosperous c) had been bleak in the 1970s d) was not gloomy in 1982 e) seemed gloomy in August 1982 ------------------------------------------------------------------ 22 (ESAF/AFCE/99) - The author states that fiscal accounts were not a) controlled by the IMF b) part of the lethal cocktail c) in good condition d) taken into consideration e) relevant factors ------------------------------------------------------------------ 23 (ESAF/AFCE/99) - Which of the statements below reflects the content of the text? a) Ecuador has just gone bankrupt b) In 1982, the external debt was forgiven c) Colombiaand Venezuela have run surpluses d) August 1982 resembles today’s reality e) Brazil has serviced its debt punctually 24 (ESAF/AFCE/99) - During the previous decade, financing had been a) subject to high interest rates b) a burden on public accounts c) inexpensive for most governments d) provided by the IMF e) denied to emerging countries ------------------------------------------------------------------ Read the text below in order to answer questions 25 to 28. LATIN AMERICAN CURRENCIES Like a country’s flag or anthem, money is a powerful emblem of nationhood that is instantly recognized, understood and even cherished by all citizens. But where economies are feeble, a handsome bank note can be a hollow, and expensive, symbol. “We still confuse currency with the national banner”, says the Argentine economist Aldo Abram. “In fact, money is just an instrument of economics.” A badly managed instrument, at that. Despite a decade of bold free-market reforms and handsome money, Latin America is in the midst of its worst recession since the 1980s, the “lost decade”. According to the International Monetary Fund, foreign-capital flows to the region were down 55 percent last year. Poverty is deepening. There are plenty of reasons for these travails. But wherever there is economic emergency in Latin America, a crumbling currency is not far away. 25 (ESAF/AFCE/99) - According to the text, money a) is merely an instrument of economics b) must be seen as the most powerful symbol of a nation c) might be an economic mechanism d) is instantly cherished by developed nations e) should replace the country’s flag or anthem ------------------------------------------------------------------ 26 (ESAF/AFCE/99) - According to the text, Latin America a) openly favours dollarization b) has been facing its worst recession since the 1980s c) considers bank notes as a mere instrument of economics d) successfully overcame its worst recession in 1980 e) benefits from expensive bank notes � 27 (ESAF/AFCE/99) - The text refers to the 1980s as "the lost decade" because it was a period of a) fiscal surpluses b) rapid economic growth c) forgotten structural reform d) virtually no progress e) missing foreign debt ------------------------------------------------------------------ 28 (ESAF/AFCE/99) - A “crumbling currency” refers to a currency which is a) powerful b) illegal c) solid d) healthy e) battered ------------------------------------------------------- Read the text below in order to answer questions 29 to 31. THE BUDGET FOR THE YEAR 2000 Most analysts believe that the budget for the year 2000 presented by the government is feasible, but many points used to design the budget depend on negotiations with Congress. “If first impressions are confirmed, the budget corresponds to reality”, says former Central Bank President Affonso Celso Pastore. According to the Chief Economist for Citibank, the budget is feasible but not easy to accomplish. Specialists say that the government would have to reduce monthly expenses immediately until the end of the year from R$ 3.5 billion to R$ 2.87 billion, which would correspond to a 20% reduction. “It’s quite a tight budget”, said former Minister Maílson da Nóbrega. The main problem is that state employees’ salaries have been raised and an extra R$ 3.1 billion will have to be paid next year. 29 (ESAF/AFCE/00) - Analysts predict a) a necessary cut in the public expenditure b) a further increase in state employees’ salaries c) a considerable surplus for the public sector d) a substantial change in the fiscal responsibility law e) a huge technological investment 30 (ESAF/AFCE/00) - According to the text, the state employees’salaries a) must have been reduced b) have not been negotiated c) must be taken into account d) represent a 20% cut in the budget e) have undoubtedly been neglected ----------------------------------------------------------------- 31 (ESAF/AFCE/00) - In connection to the budget for year 2000, analysts believe that it a) ought to be designed by the Congress b) might be achieved c) is hardly attainable d) will be increased by 20% e) has been endorsed by the Congress ----------------------------------------------------------------- Read the text below in order to answer questions 32 and 33. NEW POLICIES TO FIT THE NEW ECONOMY Growing Prosperity: The battle for Growth with Equity in the 21st Century, written by two liberal economists, represents a breakthrough in the political debate over the New Economy. This is the first book that lays out a progressive economic policy designed to encourage technology-driven growth, while ameliorating bad consequences such as widening income disparity and excessive dependence on a volatile stock market. According to the authors, Barry Bluestone and Bennett Harrison, Washington policymakers have been excessively fixated on low inflation and a balanced budget. Bluestone and Harrison term this the “Wall Street” model of growth. This model, if carried into the future, will make it difficult to sustain prosperity over the long run. For one thing, the drive to cut the budget deficit has constrained spending on research and development, education, and infrastructure. Over time, they say, this will slow the rate of technological innovation – the equivalent of eating the seed corn. 32 (ESAF/AFCE/00) - The authors of the present book emphasize the need to a) reduce research on technology b) have stronger trade unions c) offer higher minimum wages d) keep continuous technological innovation e) maintain low consumer spending ----------------------------------------------------------------- 33 (ESAF/AFCE/00) - One aspect which is not approached by Bluestone and Harrison is the a) volatile stock market b) income disparity c) balanced budget d) spending on research e) tributary reform ------------------------------------------------------- CAN EXERCISE HELP YOU COPE WITH STRESS? People most often exercise for purely physical reasons, yet many who exercise report that they “feel good”after vigorous exercise. Indeed, regular exercise seems to be a powerful antistress activity. Exercise has been shown in a number of studies to reduce anxiety levels and feelings of helplessness, depression and hostility. At the same time, regular exercise seems to stabilize personality and to increase self-confidence and optimism. Even when exercise is not making you feel more relaxed, it may still be helping you to cope with stress. A recent study at the Human Performance Laboratory in San Francisco compared the effect of stress on two groups of students. One group had participated in a 14-week aerobic exercise program; the other had not. Each group was asked to solve a set of problems, and, because most of the problems were unsolvable, both groups became frustrated and showed increased muscular tension and anxiety levels. However, the exercisers displayed fewer of these effects than the nonexercisers did, and they showed no increase in blood pressure, which is a key measure of stress response. 34 (ESAF/TTN/98) - The author claims that regular exercise PRIVATE�a) should be prevented. b) reduces stress. c) must not be vigorous. d) is unhealthy. e) might be harmful. ------------------------------------------------------- 35 (ESAF/TTN/98) - According to the text, self-confidence and optimism are PRIVATE�a) reduced by regular exercise. b) negatively influenced by exercise. c) not al all affected by exercise. d) illogical feelings. e) positivelyaffected by exercise. ------------------------------------------------------- 36 (ESAF/TTN/98) - The extract PRIVATE�a) also includes the results of a study. b) discourages the practice of physical exercise. c) states that our problems are unsolvable. d) persuades readers to lead a sedentary life. e) proves that physical exercise increases our blood pressure. ------------------------------------------------------- UNITED STATES MINT The United States Mint was created by Act of April 2, 1792, which established the national coinage system. Initially, operations were conducted in Philadelphia, then the nation’s capital. Supervision of the Mint was a function of the secretary of state, but in 1799, it became an independent agency reporting directly to the president. The Mint was made a statutory bureau of the Treasury Department in 1873, with a director appointed by the president to oversee its operations from headquarters offices in the Treasury Department in Washington DC. The Mint manufactures all U.S. coins and distributes them through the Federal Reserve banks and branches. The Mint also maintains physical custody of the treasury’s monetary stocks of gold and silver, moving, storing and releasing from custody as authorized. 37 (ESAF/TTN/98) - According to the text, the U. S. Mint PRIVATE�a) has already been created by an Act. b) has recently been created by an Act. c) should be created by an Act. d) will soon be created by an Act. e) was created by an American president. ------------------------------------------------------- 38 (ESAF/TTN/98) - The text does not mention the PRIVATE�a) U.S. Mint. b) Treasury Department. c) storage of gold and silver. d) Energy Department. e) treasury’s monetary stocks. ------------------------------------------------------- MERCOSUR The four Mercosur countries may be steadily stitching their economies together but their putative common market is fraying round the edges. For all the warm talk, that was the evidence from their latest presidential meeting, in Montevideo, Uruguay’s capital, on December 14th and 15th. In opting to go beyond mere free trade towards a customs union, Mercosur’s founders intended the group to have a common foreign-trade policy, as the European Union does. That is proving hard to achieve. In 1995, when the Mercosur four began to put in place a common external tariff (ranging from zero to 20%, with an average of 12%), several hundred products were exempted. Now even more will be. Last month, for reasons of their own, Brazil and Argentina agreed to increase external tariffs by 3%. Paraguay and Uruguay, more dependent on imports, were unhappy. In Montevideo, they reluctantly agreed to the rise - but each will be allowed to exempt up to 600 further items from it. ------------------------------------------------------- 39 (ESAF/TTN/98) - According to the text, the four Mercosur countries aimed at PRIVATE�a) weakening their foreign-trade strategies. b) adopting distinguishable foreign-trade policies. c) following a mutual foreign-trade policy. d) putting into practice an external tariff of 3%. e) immediately adopting a common currency. 40 (ESAF/TTN/98) - The text states that Brazil and Argentina decided to raise external tariffs by 3% PRIVATE�a) to strengthen the economies of Paraguay and Uruguay. b) a year ago. c) because the two are more dependent on imports. d) based on their own needs. e) to answer requests made by Paraguay and Uruguay. ------------------------------------------------------- MOVING EXPENSES Taxpayers who change jobs or are transferred to another job location during the year can deduct part of their moving expenses. These expenses include travel and the cost of moving household goods to their new home. The cost of meals while moving is no longer deductible. To qualify, the move must be a result of changing job locations or starting a new job and must meet distance and time tests. The new job must be at least 50 miles farther from the former home than was the old job. Employees also must work full time for at least 39 weeks during the first 12 months after they arrive in the general area of their new job. Taxpayers no longer have to itemize on Schedule A to deduct moving expenses. These expenses are now an adjustment to income and should instead be reported on page 1 , Form 1040. ------------------------------------------------------- 41 (ESAF/TTN/98) - According to the text, PRIVATE�a) all moving expenses are deductible. b) some moving expenses are deductible. c) no moving expense is deductible. d) just travel expenses are deductible. e) only moving household goods is deductible. ------------------------------------------------------- 42 (ESAF/TTN/98) - Which of the options below summarize the content of the text? PRIVATE�a) The importance of starting a new job. b) The high cost of meals. c) Travelling for business reasons. d) Illegal transfers. e) Deduction of moving expenses. ------------------------------------------------------- 43 (ESAF/TTN/98) - The text states that distance and time tests PRIVATE�a) can be required. b) will not be requested. c) shall be postponed. d) have to be fulfilled. e) have to be put off. ------------------------------------------------------- Read the text below in order to answer questions 44 to 48: DEFICIT SPELLS TROUBLE The US economic expansion, which has already achieved an unprecedented period of unbroken growth, continues to stride ahead. But there could be trouble on the way. Robert Siddles, head of the US equities at Gartmore, says: “There has only been one recession in the last 16 years in the US, where there has been strong growth and unexpectedly low inflation”. He explains the economic picture has been almost perfect: “Murphy’s law is working in reverse”, Siddles says about the US economy. He explains: “If it can go right, it will go right”. But he is concerned about the level of the current account deficit, which is running out at about 5% of the gross domestic product. But Siddles adds: “The problem with the current account deficit may not be quite as bad as it appears. The government is borrowing less and the health of the economy is supporting the deficit”. ----------------------------------------------------------------- 44 (ESAF/TRF/00) - Which aspect of the US economy is seen as worrying? a) Its foreign policy b) Its present account deficit c) Its tax regulations d) Its stockmarket e) Its present elections 45 (ESAF/TRF/00) - The author says that the US economic expansion continues to stride ahead, which means it continues to a) grow b) shrink c) be analysed d) affect the world e) dominate ------------------------------------------------------ 46 (ESAF/TRF/00) - Paragraph 2 suggests that an expanding economy might be expected to bring a) recession b) unemployment c) inflation d) surplus workers e) a trade deficit ------------------------------------------------------ 47 (ESAF/TRF/00) - According to Robert Siddles, the government a) must borrow less money b) has increased interest rates c) should lend more money d) is lending much less e) is bearing the deficit ----------------------------------------------------------------- 48 (ESAF/TRF/00) - The overall picture the text gives of the US economy is one of a) absolute euphoria b) dark pessimism c) galloping inflation d) qualifiedoptimism e) impending recession ----------------------------------------------------------------- Read the text below in order to answer questions 49 to 53: TAXING DEVELOPMENTS Up until 5 April 1999, investors received dividends from stocks and shares net of a tax credit of 20%. This 20% tax is paid by the company declaring the dividend to the Inland Revenue as Advance Corporation Tax. Until the July 1997 Budget, all those who did not pay tax, such as individuals with low incomes, pension shemes and Pep investors, could reclaim this tax credit from the Inland Revenue. The 1997 measures immediately ended the right of pension funds to reclaim this tax, and in April 1999 non-tax payers were no longer able to reclaim this credit either. Furthermore, from 6 April 1999, the tax credit on dividends was reduced to 10% and Pep and Isa investors are only allowed to reclaim this 10% tax credit, not the previous level of 20%. 49 (ESAF/TRF/00) - According to the text, changes to Inland Revenue rules on the taxation a) have been made b) have not been made c) had to be postponed d) will soon be implemented e) might soon take place ----------------------------------------------------------------- 50 (ESAF/TRF/00) - Which alternative below is not mentioned as having once been eligible for a credit rebate? a) Pension schemes b) Pep investors c) Pension funds d) Individuals with low incomes e) Individuals with high incomes 51 (ESAF/TRF/00) - The tax credit on dividends has been a) below 10% b) decreased to 10% c) increased by 10% d) higher than 10% e) above 10% ----------------------------------------------------------------- 52 (ESAF/TRF/00) - According to the author, the Inland Revenue a) receives dividends from stocks and shares b) might reclaim tax credit from the Federal Revenue c) used to pay tax credits up to 5 April 1999 d) must declare its dividends e) collects taxes from non-taxpayers ----------------------------------------------------------------- 53 (ESAF/TRF/00) - The tax credit referred to in the first sentence of the text is a a) tax deducted at source before dividends are paid to investors b) welfare benefit given by the government to poor people c) quantity charged by Corporate investors for their services d) special allowance given to rural old age pensioners e) discount tax rate for investors who declare their assets ----------------------------------------------------------------- Read the text below in order to answer questions 54 to 58: THE INTERNET’S DAYS AS A TAX-FREE ZONE ARE NUMBERED The sales tax, also known as the excise tax, is one of the oldest, and therefore one of the most reviled, of all levies. Revolutions and rebellions have been fought over it. But the battle today over whether to tax Internet sales, while not violent, is as heated as any. Even Republicans, who almost never disagree about taxes, are at each other’s throats on the issue. Virginia governor Jim Gilmore opposes new taxes on e-commerce as a way to spur the Net, while Utah governor Michael Leavitt thinks online sales must be taxed to keep state and local governments solvent. A congressional commission that was supposed to settle the issue ended in deadlock earlier this year. Citizens have every right to grouse about the ill effects of sales taxes on Net growth, but the right of governments to impose them isn’t in dispute. What’s more, lawmakers don’t have much of a policy reason not to apply a sales tax to commerce over the Internet. Thus the surprise of the Internet debate: Despite all the hyperbole pouring out of the mouths of politicians lately, cyberspace almost certainly won’t remain a (nearly) tax-free zone forever. For now, the federal government has imposed a moratorium on new Internet taxes through October 2001. 54 (ESAF/TRF/00) - In connection with taxation of e-commerce, the text does not mention a) Republicans b) unions c) legislators d) citizens e) a congressional commission ----------------------------------------------------------------- 55 (ESAF/TRF/00) - In the present context, levies are a) issues b) regulations c) technologies d) policies e) taxes ----------------------------------------------------------------- 56 (ESAF/TRF/00) - According to the headline of the text, a tax-free zone a) will surely remain untouched b) may remain forever c) is going to be implemented d) will not survive for much longer e) might soon be devised ----------------------------------------------------------------- 57 (ESAF/TRF/00) - Concerning the issue of taxing e.commerce, a congressional commission a) was finally able to reach an agreement b) will soon be settled c) was not able to reach an agreement d) may at last come to an agreement e) is now coming to an agreement ----------------------------------------------------------------- 58 (ESAF/TRF/00) - When the author states that the sales tax is one of the most reviled of all levies, he means that it a) is well-accepted by tax-payers b) has not been legally enforced c) is one of the highest of all tariffs d) is one of the most unpopular taxes e) is one of the heaviest interest rates � � GABARITO 01-C 11-D 21-E 31-B 41-B 51-B 02-A 12-A 22-C 32-D 42-E 52-C 03-D 13-E 23-D 33-E 43-D 53-A 04-B 14-B 24-C 34-B 44-B 54-B 05-A 15-D 25-A 35-E 45-A 55-E 06-C 16-C 26-B 36-A 46-C 56-D 07-D 17-B 27-D 37-A 47-E 57-C 08-A 18-A 28-E 38-D 48-D 58-D 09-C 19-C 29-A 39-C 49-A 10-E 20-E 30-C 40-D 50-E �PAGE � �PAGE �13�