Coletânea de Exercícios

Assunto:

INGLÊS
SIMULADO COM 58 QUESTÕES

1
 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:
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
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02 (ESAF/AFTN/96): In the author's opinion:
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
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2
03 (ESAF/AFTN/96): According to the author's
conclusion, the time you spend exercising is:
a) useless
b) not worthwhile
c) a waste of time
d) worthwile
e) too consuming
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04 (ESAF/AFTN/96): Which of the following
sentences does NOT express what is in the text?
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
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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:
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
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06 (ESAF/AFTN/96): According to paragraph 2,
those who do NOT accept the microchip
revolution will:
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
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07 (ESAF/AFTN/96): According to paragraph 4,
we might have to face:
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
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3
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:
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
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09 (ESAF/AFTN/96): In his second answer, 11 (ESAF/AFTN/98) - Which of the items below
Edoardo Boncinelli states that memory: are positively referred to in the text?

a) the European taxes.

a) can only be found in one specific area of the b) labour laws.
brain c) welfare benefits.
b) is concentrated in two areas of the brain d) the new legal tender.
c) memory is spread over many areas of the brain e) regulations.
d) has already been found and measured by
specialists ------------------------------------------------------------------
e) is located on the left-hand side of the brain
12 (ESAF/AFTN/98) - According to the author, a
------------------------------------------------------------------ Western European economic renaissance

a) may be at last set off.

10 (ESAF/AFTN/96): According to Edoardo b) is inhospitable to American-style companies.
Boncinelli, if new cells are inserted in the brain in c) has been achieved over the last years.
order to replace damaged ones, the brain's: d) may trigger higher levels of unemployment.
e) requires remarkable technological support.

a) previous capacity is immediately recovered ------------------------------------------------------------------

b) memory is lost
c) storage capacity is transformed 13 (ESAF/AFTN/98) - "For years, Europe has
d) memories will remain the same been an economic backwater", means that
e) functions will be helped Europe

------------------------------------------------------------------ a) has been an economic and financial paradise.

b) used to be competitive and innovative.
c) has been both economically and financially
Read the text below in order to answer questions viable.
11 to 14. d) has not imposed enough taxes and regulations
for many years.
The European Monetary Union e) has been isolated from modern economic
ideas and influences.
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 14 (ESAF/AFTN/98) - The EMU coins and notes
and notes will not be available until Jan. 1,
2002. Until that time, one can either use the a) will be available on Jan. 1, 1999.
old currencies or conduct euro transactions b) are called euro.
electronically, or with checks or plastic cards. c) will cease to exist on Jan. 1, 2002.
In 2002, EMU countries will use only the euro d) are already available.
as their legal tender, and the Deutsche mark, e) will not be available until Jan. 1, 2001.
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.

4
Read the text below in order to answer questions Read the text below in order to answer questions
15 to 17. 18 to 20.

Tax-free interest Tax Audits

Congress is finally making a move toward Although only about one out of every 100
school choice. The Senate approved a bill in individual tax returns will be audited in 1998,
April that would allow family members, the Internal Revenue Service (IRS) is very
charitable groups and employers to put up to good at selecting returns for audit that will
$2,000 per child annually into education yield additional taxes. Nevertheless, if your
savings accounts that would earn tax-free return is selected, it does not necessarily
interest. Parents could use the funds for mean you will incur any additional tax liability.
expenses related to elementary and If you do not agree with the examiner’s report,
secondary schooling, regardless of whether you can meet with the examiner’s supervisor
their children were in public, private, religious to discuss your case further. If you still do not
or home schools. The unused money and agree, you have the right to appeal the
interest could later be rolled over and used for findings through a separate Appeals Office.
college-related expenses. You can also appeal to the U.S. Tax Court.
We should not squander this opportunity!
18 (ESAF/AFTN/98) - The author states that the
15 (ESAF/AFTN/98) - According to the author, examiner’s report might be
Congress is at last contributing to
a) questioned.
a) the supremacy of public schools. b) unofficial.
b) tax increases on education. c) ambiguous.
c) the revival of family values. d) irrevocable.
d) a free choice of school. e) dishonest.
e) profits derived from savings accounts.
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19 (ESAF/AFTN/98) - According to the text, when
you meet the examiner’s supervisor,
16 (ESAF/AFTN/98) - When the author claims that
"we should not squander this opportunity", he a) the two of you must reach a final agreement.
means we b) you have already accepted the examiner’s
report.
a) must not conceal its effects on tax payers. c) you intend to discuss the examiner’s report in
b) should not advertise it. more detail.
c) should not waste it. d) additional taxes are charged.
d) might not alter any of its items. e) you wish to discuss the examiner’s liability.
e) should not welcome it.
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20 (ESAF/AFTN/98) - The text implies that
17 (ESAF/AFTN/98) - The funds deposited in the
education savings accounts may not be used for a) audits rarely result in additional charges.
b) audits are an unnecessary practice.
a) secondary education. c) additional taxes must not be adopted.
b) non-educational expenses. d) audits will soon be abolished.
c) college expenses. e) additional taxes may be charged.
d) elementary education.
e) educational expenses.
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5
Read the text below in order to answer questions 24 (ESAF/AFCE/99) - During the previous
21 to 24. decade, financing had been

EMERGING COUNTRIES a) subject to high interest rates

b) a burden on public accounts
August was coming to a close. The c) inexpensive for most governments
situation in emerging countries looked bleak. For
d) provided by the IMF
most governments, financing during the previous
decade had been cheap. But a lethal cocktail of e) denied to emerging countries
internal and external factors was being prepared. ------------------------------------------------------------------
Fiscal accounts were not in good shape. Exports
were falling, exacerbated by low commodity prices Read the text below in order to answer questions
that severely hit terms of trade. Interest payments 25 to 28.
were an increasingly unsustainable burden on
public-sector accounts. To top it off, U.S. interest LATIN AMERICAN CURRENCIES
rates were high and rising. The International
Monetary Fund (IMF) and Wall Street bankers Like a country’s flag or anthem, money is
trembled. a powerful emblem of nationhood that is instantly
I am talking about August 1982, but the recognized, understood and even cherished by all
parallels with today are striking. Ecuador, not citizens. But where economies are feeble, a
Mexico, teeters on bankruptcy; Alan Greenspan, handsome bank note can be a hollow, and
not Paul Volcker, fights inflation; Colombia and expensive, symbol. “We still confuse currency with
Venezuela are in chaos; Brazil, Argentina, Chile the national banner”, says the Argentine
and Peru face difficult times. economist Aldo Abram. “In fact, money is just an
instrument of economics.” A badly managed
21 (ESAF/AFCE/99) - According to the author, the instrument, at that. Despite a decade of bold free-
situation in emerging countries market reforms and handsome money, Latin
America is in the midst of its worst recession since
a) will certainly remain bleak the 1980s, the “lost decade”. According to the
b) has been favourable and prosperous International Monetary Fund, foreign-capital flows
to the region were down 55 percent last year.
c) had been bleak in the 1970s
Poverty is deepening. There are plenty of reasons
d) was not gloomy in 1982 for these travails. But wherever there is economic
e) seemed gloomy in August 1982 emergency in Latin America, a crumbling currency
is not far away.
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25 (ESAF/AFCE/99) - According to the text,
money
22 (ESAF/AFCE/99) - The author states that fiscal
accounts were not a) is merely an instrument of economics
a) controlled by the IMF b) must be seen as the most powerful symbol of
a nation
b) part of the lethal cocktail
c) might be an economic mechanism
c) in good condition
d) is instantly cherished by developed nations
d) taken into consideration
e) should replace the country’s flag or anthem
e) relevant factors ------------------------------------------------------------------
26 (ESAF/AFCE/99) - According to the text, Latin
------------------------------------------------------------------ America
a) openly favours dollarization
23 (ESAF/AFCE/99) - Which of the statements b) has been facing its worst recession since the
below reflects the content of the text? 1980s
a) Ecuador has just gone bankrupt c) considers bank notes as a mere instrument of
economics
b) In 1982, the external debt was forgiven
d) successfully overcame its worst recession in
c) Colombia and Venezuela have run surpluses
1980
d) August 1982 resembles today’s reality
e) benefits from expensive bank notes
e) Brazil has serviced its debt punctually

6
27 (ESAF/AFCE/99) - The text refers to the 1980s 30 (ESAF/AFCE/00) - According to the text, the
as "the lost decade" because it was a period state employees’salaries
of
a) must have been reduced
a) fiscal surpluses b) have not been negotiated
b) rapid economic growth c) must be taken into account
c) forgotten structural reform d) represent a 20% cut in the budget
d) virtually no progress e) have undoubtedly been neglected
e) missing foreign debt
------------------------------------------------------------------ -----------------------------------------------------------------

28 (ESAF/AFCE/99) - A “crumbling currency” 31 (ESAF/AFCE/00) - In connection to the

refers to a currency which is budget for year 2000, analysts believe that it

a) powerful a) ought to be designed by the Congress

b) illegal b) might be achieved
c) solid c) is hardly attainable
d) healthy d) will be increased by 20%
e) battered e) has been endorsed by the Congress

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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
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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.

7
32 (ESAF/AFCE/00) - The authors of the present 34 (ESAF/TTN/98) - The author claims that
book emphasize the need to regular exercise

a) reduce research on technology a) should be prevented.

b) have stronger trade unions b) reduces stress.
c) offer higher minimum wages c) must not be vigorous.
d) is unhealthy.
d) keep continuous technological innovation e) might be harmful.
e) maintain low consumer spending
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35 (ESAF/TTN/98) - According to the text, self-
33 (ESAF/AFCE/00) - One aspect which is not confidence and optimism are
approached by Bluestone and Harrison is the

a) volatile stock market a) reduced by regular exercise.

b) income disparity
c) balanced budget
d) spending on research
e) tributary reform
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CAN EXERCISE HELP YOU COPE
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.
b) negatively influenced by exercise.
c) not al all affected by exercise.
d) illogical feelings.
e) positively affected by exercise.
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36 (ESAF/TTN/98) - The extract
WITH
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.
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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.

8
37 (ESAF/TTN/98) - According to the text, the U.
S. Mint
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.
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38 (ESAF/TTN/98) - The text does not mention
the
a) U.S. Mint.
b) Treasury Department.
c) storage of gold and silver.
d) Energy Department.
e) treasury’s monetary stocks.
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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.
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39 (ESAF/TTN/98) - According to the text, the four
Mercosur countries aimed at
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.
9
40 (ESAF/TTN/98) - The text states that Brazil
and Argentina decided to raise external tariffs by
3%
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.
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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.
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41 (ESAF/TTN/98) - According to the text,
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.
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42 (ESAF/TTN/98) - Which of the options below
summarize the content of the text?
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.
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43 (ESAF/TTN/98) - The text states that distance 45 (ESAF/TRF/00) - The author says that the US
and time tests economic expansion continues to stride
ahead, which means it continues to
a) can be required.
b) will not be requested. a) grow
c) shall be postponed. b) shrink
d) have to be fulfilled. c) be analysed
e) have to be put off.
d) affect the world
------------------------------------------------------- e) dominate

Read the text below in order to answer

questions 44 to 48: ------------------------------------------------------

DEFICIT SPELLS TROUBLE 46 (ESAF/TRF/00) - Paragraph 2 suggests that

an expanding economy might be expected
to bring
The US economic expansion,
which has already achieved an a) recession
unprecedented period of unbroken b) unemployment
growth, continues to stride ahead. But c) inflation
there could be trouble on the way. d) surplus workers
Robert Siddles, head of the US e) a trade deficit
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 47 (ESAF/TRF/00) - According to Robert
inflation”. Siddles, the government
He explains the economic picture a) must borrow less money
has been almost perfect: “Murphy’s law is
b) has increased interest rates
working in reverse”, Siddles says about
c) should lend more money
the US economy. He explains: “If it can
d) is lending much less
go right, it will go right”.
e) is bearing the deficit
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
48 (ESAF/TRF/00) - The overall picture the
problem with the current account deficit text gives of the US economy is one of
may not be quite as bad as it appears.
The government is borrowing less and a) absolute euphoria
the health of the economy is supporting b) dark pessimism
the deficit”. c) galloping inflation
d) qualified optimism
----------------------------------------------------------------- e) impending recession

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

10
 51 (ESAF/TRF/00) - The tax credit on dividends
has been
Read the text below in order to answer questions
49 to 53: a) below 10%
TAXING DEVELOPMENTS b) decreased to 10%
c) increased by 10%
Up until 5 April 1999, investors d) higher than 10%
received dividends from stocks and e) above 10%
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. 52 (ESAF/TRF/00) - According to the author, the
Until the July 1997 Budget, all Inland Revenue
those who did not pay tax, such as a) receives dividends from stocks and shares
individuals with low incomes, pension b) might reclaim tax credit from the Federal
shemes and Pep investors, could reclaim Revenue
this tax credit from the Inland Revenue. c) used to pay tax credits up to 5 April 1999
The 1997 measures immediately ended d) must declare its dividends
the right of pension funds to reclaim this e) collects taxes from non-taxpayers
tax, and in April 1999 non-tax payers
were no longer able to reclaim this credit -----------------------------------------------------------------
either.
Furthermore, from 6 April 1999, the 53 (ESAF/TRF/00) - The tax credit referred to in
tax credit on dividends was reduced to the first sentence of the text is a
10% and Pep and Isa investors are only
a) tax deducted at source before dividends are
allowed to reclaim this 10% tax credit, not paid to investors
the previous level of 20%. b) welfare benefit given by the government to
poor people
c) quantity charged by Corporate investors for
49 (ESAF/TRF/00) - According to the text, their services
changes to Inland Revenue rules on the d) special allowance given to rural old age
taxation pensioners
a) have been made e) discount tax rate for investors who declare
b) have not been made their assets
c) had to be postponed
d) will soon be implemented
-----------------------------------------------------------------
e) might soon take place
Read the text below in order to answer questions
54 to 58:
-----------------------------------------------------------------

50 (ESAF/TRF/00) - Which alternative below is THE INTERNET’S DAYS AS A TAX-

not mentioned as having once been eligible FREE ZONE ARE NUMBERED
for a credit rebate?
The sales tax, also known as the excise
a) Pension schemes tax, is one of the oldest, and therefore one of the
b) Pep investors most reviled, of all levies. Revolutions and
c) Pension funds rebellions have been fought over it. But the battle
today over whether to tax Internet sales, while not
d) Individuals with low incomes violent, is as heated as any. Even Republicans,
e) Individuals with high incomes who almost never disagree about taxes, are at
each other’s throats on the issue.

11
 Virginia governor Jim Gilmore opposes new 57 (ESAF/TRF/00) - Concerning the issue of
taxes on e-commerce as a way to spur the Net, taxing e.commerce, a congressional
while Utah governor Michael Leavitt thinks online commission
sales must be taxed to keep state and local
governments solvent. A congressional a) was finally able to reach an agreement
commission that was supposed to settle the issue b) will soon be settled
ended in deadlock earlier this year. c) was not able to reach an agreement
Citizens have every right to grouse about
d) may at last come to an agreement
the ill effects of sales taxes on Net growth, but the
right of governments to impose them isn’t in e) is now coming to an agreement
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 58 (ESAF/TRF/00) - When the author states that
federal government has imposed a moratorium on the sales tax is one of the most reviled of all
new Internet taxes through October 2001. levies, he means that it

54 (ESAF/TRF/00) - In connection with taxation a) is well-accepted by tax-payers

of e-commerce, the text does not mention b) has not been legally enforced
c) is one of the highest of all tariffs
a) Republicans
d) is one of the most unpopular taxes
b) unions
e) is one of the heaviest interest rates
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

-----------------------------------------------------------------

12
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

13