Look for e look after seguem este padro. O verbo seguido por uma
partcula (preposio ou advrbio) e um objeto. Neste caso so
inseparveis, a partcula (preposio ou advrbio) no separada do
verbo. Muitos outros verbos frasais seguem esse padro. Expressam-se
somente numa forma. O complemento direto (incluindo os pronomes)
vem sempre depois da partcula (preposio / advrbio). Observe alguns
exemplos abaixo:
I'm looking for my glasses. I've been looking for them all day.
Estou procurando por meus culos. Tenho estado procurando por eles o
dia todo.
Can you look after my cat while I'm away? I'll pay you for looking after
him.
Voc pode cuidar do meu gato enquanto estou fora? Eu vou pag-lo para
cuidar dele.
Did you come across any photos of the family when you were clearing
out the attic?
Voc se deparou com quaisquer fotos de famlia quando estava limpando
o sto?
Take off that back dress and put on your white skirt and the blue
blouse.
Tire o vestido preto e vista sua saia branca e a blusa azul.
Take that black dress off and put your white shirt and the blue blouse
on.
Tire o vestido preto e ponha a saia branca e a blusa azul.
He gets along with his sister, but he doesn't put up with her
imaturity.
Ele tem um bom relacionamento com a irm dele, mas ele no tolera a
infantilidade dela.
I'm letting myself in for a lot of work, but I wouldn't want to miss out on
this opportunity.
Eu estou assumindo muito trabalho mas no quero perder esta
oportunidade.
1 am out of food.
No tenho alimentos.
2 - Verbos Auxiliares
What kinds of music do you like? - I quite like classic, but I don't care for
popular very much.
Que tipos de msica voc gosta? - Eu gosto muito de clssica, mas no
curto muito msica popular.
She thinks he doesn't love her, but he does love her. He really does!
Ela acha que ele no a ama, mas ele a ama sim. Ele realmente a ama!
Are you all right? You do look a bit pale. Do please sit down.
Did you go and visit your family last weekend? - Yes, I did.
Voc foi visitar sua famlia na semana passada? - sim, eu fui.
This means that companies will have to learn how to manage older
workers better.
Have you invited Mary for Saturday? ~ Yes. But she rarely has any free
weekend.
The health department has recently decided that all high school students
should be immunised against meningitis.
0 departamento de sade decidiu recentemente que todos os alunos da
escola de ensino mdio devem ser imunizados contra a meningite.
M odais
Afirmative Neaative
Must Must not or mustn't
May May not or mayn't
Might Might not or mightn't
Will Will not or won't
Would Would not or wouldn't
Shall Shall not or shan't
Should Should not or shouldn't
Can Cannot or can't
Could Could not or couldn't
Ought to Ought not to or oughtn't to
S e m i - m odais
Need (auxiliar s na negativa) Need not or needn't
Dare Dare not or daren't
Used to Did not use to or didn't use to
Isto significa que em sua deduo voc est certo de que o seu vizinho.
No exemplo acima, o modal must expressa uma crena de certeza
(certainty). Mas, embora para voc parea bvio que seja seu vizinho,
no um fato que seja ele. Mas, se voc ao invs disso voc disser:
1 didn't need to prepare all that food. They phoned to say they wouldn't
be coming.
Eu no precisei preparar toda aquela comida. Eles telefonaram para
dizer que no viriam.
I needn't have prepared all that food. They phoned to say they wouldn't
be coming.
Eu no precisava ter preparado toda aquela comida. Eles telefonaram
para dizer que no viriam.
Need I stay?
Preciso ficar?
a) conselho
b) Forte probabilidade
'Tomorrow it will be cold and foggy with light showers in the east.'
"Amanh vai ser frio e nebuloso com chuvas leves no leste."
Dare she tell him what she thinks about him? She daren't say anything.
He will only shout at her.
Ela se atreve a contar a ele o que ela pensa sobre ele? Ela no se atreve a
dizer nada. Ele vai apenas gritar com ela.
SHOULD = OUGHT TO
We've been keeping our veterinarian in business lately. First Sammy, our
nine-year-old golden retriever, needed surgery. (She's fine now.) Then
Inky, our curious cat, burned his paw. (He'll be fine, too.) At our last visit,
as we were writing our fourth (or was it the fifth?) consecutive check to
the veterinary hospital, there was much joking about how vet bills should
Now, halfway through tax-filing season, comes news that pets are high on
the list of unusual deductions taxpayers try to claim. From routine pet
expenses to the costs of adopting a pet to, yes, pets as "dependents," tax
accountants have heard it all this year, according to the Minnesota
Society of Certified Public Accountants, which surveys its members
annually about the most outlandish tax deductions proposed by clients.
Most of these doggy deductions don't hunt, but, believe it or not, some
do. Could there be a spot for Sammy and Inky on our 1040?
For most of us, though, our pets are hobbies at most. Something's a
hobby if, among other things, it hasn't turned a profit in at least three of
the past five years (or two of the past seven years in the case of horse
training, breeding or racing). In that case, you can't deduct lossesonly
expenses to the extent of income in the same year. So if your beloved
Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet
bills (or dog food or doggy attire).
(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March
Comentrios:
34- The title that best conveys the main purpose of the article is:
34- The title that best conveys the main purpose of the article is:
a) Sammy and Inky Run Up a Hospital Bill. = Sammy e Inky Tem uma
Dvida Hospitalar.
Dica: Numa questo como essa, no resolva logo. Deixe-a por ltimo.
Assim vc ganha tempo. Depois de resolver as outras pertinentes ao texto,
34- The title that best conveys the main purpose of the article is:
GABARITO: C
35- The opening sentence of the text reveals that the author has been
35- The opening sentence of the text reveals that the author has been
35 - A frase do texto de abertura revela que o autor tem estado
Essa opo est com o sujeito de posse trocado. Tenha em mente que o
dono da posse sempre aquele no qual est o apstrofo. Ele no visitou o
animal do veterinrio, mas sim o veterinrio do animal dele. Errada.
We've been keeping our veterinarian in business lately. First Sammy, our
nine-year-old golden retriever, needed surgery. (She's fine now.) Then
Inky, our curious cat, burned his paw. (He'll be fine, too.) At our last visit,
as we were writing our fourth (or was it the fifth?) consecutive check to
the veterinary hospital, there was much joking about how vet bills should
be tax-deductible. After all, pets are dependents, too, right? (Guffaws all
around.)
O primeiro pargrafo deixa bem claro, que ele tem visitado com
frequncia o veterinrio ultimamente. Esta a opo correta.
GABARITO: E
36- The phrase "Guffaws all around" (paragraph 1) shows that those
hearing the conversation
a) believed tax deductions for expenses with pets do not really apply.
b) resented not being able to consider their pets as dependents.
c) found the jokes about pets as dependents preposterous.
d) were unaware that vet bills could be knocked off their income tax.
e) bemoaned the unfair treatment given to pet owners by the IRS.
36- The phrase "Guffaws all around" (paragraph 1) shows that those
hearing the conversation
36 - A frase "Gargalhadas por todo lado" (par. 1), mostra que os que
ouvem a conversa
a) believed tax deductions for expenses with pets do not really apply.
a) achavam que as dedues fiscais para despesas com animais
realmente no se aplicam.
At our last visit, as we were writing our fourth (or was it the fifth?)
consecutive check to the veterinary hospital, there was much joking about
how vet bills should be tax-deductible. After all, pets are dependents, too,
right? (Guffaws all around.)
d) were unaware that vet bills could be knocked off their income tax.
d) no sabiam que as contas do veterinrio podem ser deduzidas de seu
imposto de renda.
GABARITO: A
c) cow their tax accountants into filing for their pets as dependents.
c) coagir seus contadores fiscais a por seus animais de estimao como
dependentes na delarao do imposto.
Esta questo foi anulada pela ESAF. No consegui o acesso ao que foi
discutido e levou anulao.
GABARITO: ANULADA
"In most cases our family pets are just family pets," he says. They cannot
be claimed as dependents, and you cannot deduct the cost of their food,
medical care or other expenses.
"Na maioria doscasos os nossos animais de estimao so apenas
animais deestimao da famlia ", diz ele. Eles no podem ser
considerados como dependentes, e voc no pode deduzir o custo da sua
alimentao, cuidados mdicos ou outras despesas.
One exception is service dogs. If you require a Seeing Eye dog, for
example, your canine's costs are deductible as a medical expense.
The Doberman that guards the junk yard can be deductible as a business
expense of the junk-yard owner, says Mr. Kadrlik. Ditto the convenience-
store cat that keeps the rats at bay.
Algo um hobby se, entre outras coisas, no d lucro em pelo menos trs
dos ltimos cinco anos (ou dois dos ltimos sete anos, no caso de
treinamento do cavalo, de reproduo ou de corrida). Nesse caso, voc
no pode deduzir perdas somente despesas na medida da renda no
mesmo ano.
The Doberman that guards the junk yard can be deductible as a business
expense of the junk-yard owner, says Mr. Kadrlik. Ditto the convenience-
store cat that keeps the rats at bay.
GABARITO: B
Translation:
We've been keeping our veterinarian in business lately. First Sammy, our
nine-year-old golden retriever, needed surgery. (She's fine now.) Then
Inky, our curious cat, burned his paw. (He'll be fine, too.) At our last visit,
as we were writing our fourth (or was it the fifth?) consecutive check to
the veterinary hospital, there was much joking about how vet bills should
be tax-deductible. After all, pets are dependents, too, right? (Guffaws all
around.)
Now, halfway through tax-filing season, comes news that pets are high on
the list of unusual deductions taxpayers try to claim. From routine pet
expenses to the costs of adopting a pet to, yes, pets as "dependents," tax
accountants have heard it all trnis year, according to the Minnesota
Society of Certified Public Accountants, which surveys its members
annually about the most outlandish tax deductions proposed by clients.
Most of these doggy deductions don't hunt, but, believe it or not, some
do. Could there be a spot for Sammy and Inky on our 1040?
For most of us, though, our pets are hobbies at most. Something's a
hobby if, among other things, it hasn't turned a profit in at least three of
the past five years (or two of the past seven years in the case of horse
training, breeding or racing). In that case, you can't deduct lossesonly
expenses to the extent of income in the same year. So if your beloved
Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet
bills (or dog food or doggy attire).
(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March
2014 - slightly adapted)
HORA DE
raticar!
5 - Texto 2, Questes Comentadas e Traduo
Formerly the chief North American economist at Merrill Lynch, and now
proudly back in his native Canada as chief economist and strategist at
Gluskin Sheff in Toronto, Mr. Rosenberg writes a market newsletter that is
always provocative, often cantankerous and frequently out of step with
the Wall Street consensus. "I'd say I'm as pragmatic as possible and not
locked into one position," he says, "but I do understand that I have a
much better record forecasting rain than in predicting the return of
sunshine."
Source: Jeff Sommer, in The New York Times, February 2, 2013
(adapted)
Comentrios:
67- In the passage, economist David Rosenberg is portrayed as
a) a realist.
b) an optimist.
c) a pragmatist.
d) a pessimist.
WHEN you see a car being driven firmly within its lane and well under the
speed limit, there's nothing to worry about. Or is there? If you're David A.
Rosenberg, the glass-half empty economist, there most certainly is. He
says the world economy is like that car. And where others see stability
and recovery, he sees "a car being driven by a drunk, lurching from
side to side on the road, narrowly avoiding the ditches each time."
GABARITO: D
68- The sentence that best sums up the main idea in the passage is:
a) it is easier to forecast rain than sunshine.
b) it's best to see a glass half-empty.
c) the world economy's recovery is not certain.
d) economic stability is never long lasting.
e) economists can be likened to drunken drivers.
68- The sentence that best sums up the main idea in the passage is:
68 - A frase que melhor resume a ideia principal da passagem :
GABARITO: C
Translation
WHEN you see a car being driven firmly within its lane and well under the
speed limit, there's nothing to worry about. Or is there? If you're David A.
Rosenberg, the glass-half empty economist, there most certainly is. He
says the world economy is like that car. And where others see stability
and recovery, he sees "a car being driven by a drunk, lurching from side
to side on the road, narrowly avoiding the ditches each time."
Formerly the chief North American economist at Merrill Lynch, and now
proudly back in his native Canada as chief economist and strategist at
Gluskin Sheff in Toronto, Mr. Rosenberg writes a market newsletter that is
always provocative, often cantankerous and frequently out of step with
the Wall Street consensus. "I'd say I'm as pragmatic as possible and not
For questions 27 through 30, choose the best answer in accordance with
Text 3.
Comentrios:
27- According to the text, the general reaction to the Rio+20 Conference
was
27- De acordo com o texto, a reao geral da Conferncia Rio+20 foi
Perspective, please. Reaction after the 1992 Rio summit was uncannily
similar.
Perspectiva, por favor. A reao depois da reunio de cpula no Rio em
1992 foi estranhamente similar.
Errada. O texto diz que a reao aps a Conferencia de 1992 foi similar.
Read the commentaries from Rio+20, and you'd think a global disaster
had taken place. The UN multilateral system is said to be in crisis. Pundits
and NGOs complain that it was "the greatest failure of collective
leadership since the first world war", "a bleak day, a disastrous meeting"
and "a massive waste of time and money".
GABARITO: D
28- The author of the article believes that immediately after the 1992
environmental conference
28- O autor do artigo acredita que imediatamente aps a conferencia
ambiental de 1992
Perspective, please. Reaction after the 1992 Rio summit was uncannily
similar.
Perspectiva, por favor. A reao depois da reunio de cpula no Rio em
1992 foi estranhamente similar.
Opo E: the climate began to change all around the world = o clima
comeou a mudar em todo o mundo
GABARITO: B
Opo D: the author's despondent mood in 1992 and the reasons for it =
o temperamento pessimista do autor em 1992 e as razes para isso.
Perspective, please. Reaction after the 1992 Rio summit was uncannily
similar. Countries passed then what now seem far-sighted treaties and
embedded a slew of aspirations and commitments into international
documents - but NGOs and journalists were still distraught. In short, just
like Rio 2012, the meeting was said to be a dismal failure of governments
to co-operate.
GABARITO: A
GABARITO: E
Translation
Read the commentaries from Rio+20, and you'd think a global disaster
had taken place. The UN multilateral system is said to be in crisis. Pundits
and NGOs complain that it was "the greatest failure of collective
leadership since the first world war", "a bleak day, a disastrous meeting"
and "a massive waste of time and money".
Perspective, please. Reaction after the 1992 Rio summit was uncannily
similar. Countries passed then what now seem far-sighted treaties and
embedded a slew of aspirations and commitments into international
documents - but NGOs and journalists were still distraught. In short, just
like Rio 2012, the meeting was said to be a dismal failure of governments
to co-operate.
AFRF-2001 - ESAF
A HISTORY OF TAXATION
Comentrios:
During the various reigns of the Egyptian Pharoahs tax collectors were
known as scribes and for one period they even imposed a tax on the
cooking oil consumed by their citizens.
During the various reigns of the Egyptian Pharoahs tax collectors were
known as scribes and for one period they even imposed a tax on the
cooking oil consumed by their citizens.
Opo D: citizens who avoided paying levies = cidados que evitam pagar
impostos.
A opo est incorreta, pois a descrio da mesma nada tem a ver com o
que eram os escribas, segundo mostra o texto.
Opo E: responsible for banning the cooking oil tax = responsveis pela
proibio do imposto sobre o leo de cozinha.
Esta opo expressa o contrrio do que diz o texto. Pois eles eram
responsveis pela existncia desse imposto, e no pela sua proibio.
GABARITO: C
When additional resources were gained by the war effort, the resources
were used to refund the tax Athenians also imposed a monthly poll tax on
foreigners, people who did not have both an Athenian Mother and Father,
which was referred to as metoikion.
Com base nas informaes acima, voc observa que o imposto no era
ilegal. Portanto, errada.
When additional resources were gained by the war effort, the resources
were used to refund the tax Athenians also imposed a monthly poll tax
on foreigners, people who did not have both an Athenian Mother and
Father, which was referred to as metoikion.
GABARITO: E
Opo A: resulted from military funds not used in the wars = resultou de
fundos militares no usados nas guerras
Csar Augusto foi considerado por muitos como o estrategista fiscal mais
brilhante do Imprio Romano. Ele instituiu um imposto sobre herana
para fornecer fundos de aposentadoria para os militares. O imposto foi de
5% em todas as heranas, exceto presentes aos filhos e cnjuges.
Opo B: was banned during the reign of Julius Caesar = foi banido
durante o reinado de Julius Caesar
A opo est errada por conter uma informao que no consta no texto.
Opo C: made him the most hateful strategist of all times = fez dele o
mais odiado estrategista de todos os tempos
Csar Augusto foi considerado por muitos como o estrategista fiscal mais
brilhante do Imprio Romano. Ele instituiu um imposto sobre herana
para fornecer fundos de aposentadoria para os militares. O imposto foi de
5% em todas as heranas, exceto presentes aos filhos e cnjuges.
Csar Augusto foi considerado por muitos como o estrategista fiscal mais
brilhante do Imprio Romano. Ele instituiu um imposto sobre herana
para fornecer fundos de aposentadoria para os militares. O imposto foi de
5% em todas as heranas, exceto presentes aos filhos e cnjuges.
Esta a opo correta, pois define exatamente o que era o imposto sobre
herana segundo o texto.
GABARITO: E
Booster Vocabulary
asset bens, ativos, empreendimentos
ban banimento, interdio
hateful detestvel, odioso
exempt isento
49- According to the text, at the time of Christ, tax collectors were
49- De acordo com o texto, no tempo de Cristo, os coletores de impostos
eram
At the time of Christ, Augustus Caesar ruled the Roman Empire, which
included large areas of the Middle East. In Judea, those who collected
taxes were unpopular members of society, and it appears that people
criticized Jesus' choice of Saint Matthew, one of these members, as one of
his disciples.
At the time of Christ, Augustus Caesar ruled the Roman Empire, which
included large areas of the Middle East. In Judea, those who collected
A opo reflete exatamente o oposto do que diz o texto. Por isso, errada.
At the time of Christ, Augustus Caesar ruled the Roman Empire, which
included large areas of the Middle East. In Judea, those who collected
taxes were unpopular members of society, and it appears that people
criticized Jesus' choice of Saint Matthew, one of these members, as
one of his disciples.
GABARITO: A
In Rome, the earliest taxes were customs duties on imports and exports
called portoria.
During the various reigns of the Egyptian Pharoahs tax collectors were
known as scribes and for one period they even imposed a tax on the
cooking oil consumed by their citizens.
When additional resources were gained by the war effort, the resources
were used to refund the tax Athenians also imposed a monthly poll tax
on foreigners, people who did not have both an Athenian Mother and
Father, which was referred to as metoikion.
When additional resources were gained by the war effort, the resources
were used to refund the tax Athenians also imposed a monthly poll tax on
foreigners, people who did not have both an Athenian Mother and Father,
which was referred to as metoikion.
When additional resources were gained by the war effort, the resources
were used to refund the tax Athenians also imposed a monthly poll
tax on foreigners, people who did not have both an Athenian Mother
and Father, which was referred to as metoikion.
GABARITO: E
Translation
A HISTORY OF TAXATION
UMA HISTRIA DE TRIBUTAO
During the various reigns of the Egyptian Pharoahs tax collectors were
known as scribes and for one period they even imposed a tax on the
cooking oil consumed by their citizens.
In Rome, the earliest taxes were customs duties on imports and exports
called portoria. Caesar Augustus was considered by many to be the most
brilliant tax strategist of the Roman Empire. He instituted an inheritance
tax to provide retirement funds for the military. The tax was 5% on all
inheritances except gifts to children and spouses.
At the time of Christ, Augustus Caesar ruled the Roman Empire, which
included large areas of the Middle East. In Judea, those who collected
taxes were unpopular members of society, and it appears that people
criticized Jesus' choice of Saint Matthew, one of these members, as one of
his disciples.
The economy is still recovering from the global financial crisis, which saw
GDP contract by 14.2% in 2009. In the same period, the construction
sector contracted by more than 40%. Remittances from the diaspora
dropped by 30%. That led Forbes magazine to label Armenia the world's
second worst performing economy in 2011. Over one-third of the country
lives below the poverty line. Complaints of corruption are widespread, and
inflation is high.
Comentrios:
72- With regard to the political situation in Armenia, the opening
paragraph of the text is
72 - No que diz respeito situao poltica na Armnia, o pargrafo de
abertura do texto
But a new report says not all is doom and gloom. The parliamentary
elections in May showed significant improvement. Media coverage was
more balanced, and the authorities permitted greater freedom of
assembly, expression and movement than in previous years. That bodes
well for the future.
Mas um novo relatrio diz que nem tudo desgraa e tristeza. As eleies
parlamentares de maio mostraram uma melhoria significativa. A
cobertura da mdia foi mais equilibrada, e as autoridades permitiram uma
maior liberdade de reunio, de expresso e de movimento do que em
anos anteriores. Isso um bom pressgio para o futuro.
GABARITO: E
That led Forbes magazine to label Armenia the world's second worst
performing economy in 2011.
Isso levou a revista Forbes a rotular a Armnia o segundo pior
desempenho da economia mundial em 2011.
GABARITO: E
74- According to the World Bank, the government could raise money by
74 -De acordo com o Banco Mundial, o governo poderia arrecadar
dinheiro por
Opo C: making the rich pay more for business = fazer os ricos pagar
mais pelo empreendimento e Opo D: raising tax rates for high-profile
Their influence also weakens political will for the kind of reforms that
the country sorely needs.
Sua influncia tambm enfraquece a vontade poltica para o tipo de
reformas que o pas tanto necessita.
Errada. A alternativa expressa uma ideia que oposta ao que o texto diz.
No esto sendo feitas reformas, ao invs disso a influncia dos
empresrios que dominam o pas bloqueia a poltica para efetu-las.
GABARITO: A
75- In paragraph 3 line 8, the word "sorely" could best be best replaced
by
75- No pargrafo 3 linha 8, a palavra "muito" poderia ser melhor
substituda por
GABARITO: D
Translation
But a new report says not all is doom and gloom. The parliamentary
elections in May showed significant improvement. Media coverage was
more balanced, and the authorities permitted greater freedom of
assembly, expression and movement than in previous years. That bodes
well for the future.
Mas um novo relatrio diz que nem tudo desgraa e tristeza. As eleies
parlamentares de maio mostraram uma melhoria significativa. A
cobertura da mdia foi mais equilibrada, e as autoridades permitiram uma
maior liberdade de reunio, de expresso e de movimento do que em
anos anteriores. Isso um bom pressgio para o futuro.
The economy is still recovering from the global financial crisis, which saw
GDP contract by 14.2% in 2009. In the same period, the construction
sector contracted by more than 40%. Remittances from the diaspora
dropped by 30%.
That led Forbes magazine to label Armenia the world's second worst
performing economy in 2011. Over one-third of the country lives below
the poverty line. Complaints of corruption are widespread, and inflation is
high.
9 - Peculiaridades da ESAF
ESSA CAI
na prova i
O que a ESAF pediu nas questes comentadas da aula de hoje que
acho importante destacar para voc e em que aulas encontrar as
referidas teorias
tome nota!
10- Vocabulrios:
Able - apto, capaz
Accountant - contador
Cow - ameaar, intimidar
Custom - alfndega
Despondent - deprimido, melanclico
Duty - dever, imposto
Effort - esforo, empenho
Even - ainda mais
Expenditure - despesa, gasto
Gift - presente
Improvement - melhora
Inheritance - herana, patrimnio
Levy - arrecadao, recrutar
Middle - meio, metade
Mood - humor, estado de nimo
Poll tax - imposto nico
Refund - restituio, restituir
Resend - reenviar
Resource - fonte, recursos
Retirement - aposentadoria
Rule - regra, norma
Sale tax - imposto sobre venda
Tax collector - coletor de impostos
Tax evasion - evaso fiscal
Taxation - tributao, taxao
Sinnimos (Synonyms)
Able - capable
Accountant -auditor
Cow - intimidate
Custom - usage, tradition
Despondent - gloomy, melancoly
Duty - responsability, obligation
Effort - endeavour, attempt
Even - still, yet
Expenditure - spending
Gift - present
Improvement - recovery, progress
Inheritance - heritage
Levy - tax
Middle - half
Mood - emotional state
Refund - repayment
Resend - send again
Resource - finance, money
Retirement - after end of career
Rule - law, regulation
Tax evasion - tax dodging
Taxation - revenue, income from tax
Tax-deductible - A subtracted expense to reduce the amount of
income subject to tax.
Texto 1:
We've been keeping our veterinarian in business lately. First Sammy, our
nine-year-old golden retriever, needed surgery. (She's fine now.) Then
Inky, our curious cat, burned his paw. (He'll be fine, too.) At our last visit,
as we were writing our fourth (or was it the fifth?) consecutive check to
the veterinary hospital, there was much joking about how vet bills should
be tax-deductible. After all, pets are dependents, too, right? (Guffaws all
around.)
Now, halfway through tax-filing season, comes news that pets are high on
the list of unusual deductions taxpayers try to claim. From routine pet
expenses to the costs of adopting a pet to, yes, pets as "dependents," tax
accountants have heard it all this year, according to the Minnesota
Society of Certified Public Accountants, which surveys its members
annually about the most outlandish tax deductions proposed by clients.
Most of these doggy deductions don't hunt, but, believe it or not, some
do. Could there be a spot for Sammy and Inky on our 1040?
For most of us, though, our pets are hobbies at most. Something's a
hobby if, among other things, it hasn't turned a profit in at least three of
the past five years (or two of the past seven years in the case of horse
training, breeding or racing). In that case, you can't deduct lossesonly
expenses to the extent of income in the same year. So if your beloved
Bichon earns $100 for a modeling gig, you could deduct $100 worth of vet
bills (or dog food or doggy attire).
(Source: Carolyn Geer, The Wall Street Journal, retrieved on 13 March
2014 - slightly adapted)
34- The title that best conveys the main purpose of the article is:
35- The opening sentence of the text reveals that the author has been
36- The phrase "Guffaws all around" (paragraph 1) shows that those
hearing the conversation
a) believed tax deductions for expenses with pets do not really apply.
b) resented not being able to consider their pets as dependents.
c) found the jokes about pets as dependents preposterous.
d) were unaware that vet bills could be knocked off their income tax.
e) bemoaned the unfair treatment given to pet owners by the IRS.
a) family pets.
b) guide dogs.
c) Doberman dogs.
d) horses in general.
e) house cats.
WHEN you see a car being driven firmly within its lane and well under the
speed limit, there's nothing to worry about. Or is there? If you're David A.
Formerly the chief North American economist at Merrill Lynch, and now
proudly back in his native Canada as chief economist and strategist at
Gluskin Sheff in Toronto, Mr. Rosenberg writes a market newsletter that is
always provocative, often cantankerous and frequently out of step with
the Wall Street consensus. "I'd say I'm as pragmatic as possible and not
locked into one position," he says, "but I do understand that I have a
much better record forecasting rain than in predicting the return of
sunshine."
Source: Jeff Sommer, in The New York Times, February 2, 2013
(adapted)
68- The sentence that best sums up the main idea in the passage is:
27- According to the text, the general reaction to the Rio+20 Conference
was
a) generally optimistic.
b) absolutely singular.
c) relatively cheerful.
d) extremely gloomy.
e) remarkably sanguine.
28- The author of the article believes that immediately after the 1992
environmental conference
a) optional
b) Egyptian
c) illegal
d) refundable
e) deductible
49- According to the text, at the time of Christ, tax collectors were
The economy is still recovering from the global financial crisis, which saw
GDP contract by 14.2% in 2009. In the same period, the construction
sector contracted by more than 40%. Remittances from the diaspora
dropped by 30%. That led Forbes magazine to label Armenia the world's
second worst performing economy in 2011. Over one-third of the country
lives below the poverty line. Complaints of corruption are widespread, and
inflation is high.
Conclui-se ento este nosso encontro com a aula 03. Estude o contedo
aqui expresso com afinco. Em breve nos encontraremos na aula 04,
sucesso nos estudos!
Ena Smith
enaglaucia@estrategiaconcursos.com.br
https://www.facebook.com/ena.smith.79