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Physical Fitness 03 (ESAF/AFTN/96): According to the author's
conclusion, the time you spend exercising is:
Physical fitness can help you live longer, feel
healthier and cope with life's problems. Various
activities can help you keep fit: from running a) useless
marathons to climbing mountains to lifting heavy b) not worthwhile
weights. For the average non-sporting person c) a waste of time
without much time to spare, activities like these d) worthwile
are not very practical and, to be frank, they are a e) too consuming
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, 04 (ESAF/AFTN/96): Which of the following
"I won't bother today!" or "I'll do it later!". If you sentences does NOT express what is in the text?
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 a) Keeping in shape should be part of our weekly
play regularly and you'll be able to get your routine
exercise outdoors, too. b) Physical exercise should be avoided by those
who do not enjoy it
Taking exercises can be time-consuming but the c) Physical exercises improve our quality of life
feeling of being fit and healthy makes up for the d) Exercising can relieve many of our daily
few minutes a day it takes. tensions
e) Regular exercise may be time-consuming
01 (ESAF/AFTN/96): According to paragraph 1,
physical fitness: ------------------------------------------------------------------
1
We can guard against some of the problems. We computer files
can, for example, be alive to the danger of the
misuse of information held on computer files. ------------------------------------------------------------------
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entrepreneurship, or that unemployment there
is more than twice ours.
a) can only be found in one specific area of the a) the European taxes.
brain b) labour laws.
b) is concentrated in two areas of the brain c) welfare benefits.
c) memory is spread over many areas of the brain d) the new legal tender.
d) has already been found and measured by e) regulations.
specialists
e) is located on the left-hand side of the brain ------------------------------------------------------------------
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Read the text below in order to answer questions Read the text below in order to answer questions
15 to 17. 18 to 20.
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 examiners report,
secondary schooling, regardless of whether you can meet with the examiners 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, examiners 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 examiners 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 examiners
report.
a) must not conceal its effects on tax payers. c) you intend to discuss the examiners 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 examiners 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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4
Read the text below in order to answer questions d) August 1982 resembles todays reality
21 to 24.
e) Brazil has serviced its debt punctually
EMERGING COUNTRIES
24 (ESAF/AFCE/99) - During the previous
August was coming to a close. The decade, financing had been
situation in emerging countries looked bleak. For a) subject to high interest rates
most governments, financing during the previous
decade had been cheap. But a lethal cocktail of b) a burden on public accounts
internal and external factors was being prepared. c) inexpensive for most governments
Fiscal accounts were not in good shape. Exports d) provided by the IMF
were falling, exacerbated by low commodity prices e) denied to emerging countries
that severely hit terms of trade. Interest payments ------------------------------------------------------------------
were an increasingly unsustainable burden on
public-sector accounts. To top it off, U.S. interest Read the text below in order to answer questions
rates were high and rising. The International 25 to 28.
Monetary Fund (IMF) and Wall Street bankers
trembled. LATIN AMERICAN CURRENCIES
I am talking about August 1982, but the
parallels with today are striking. Ecuador, not Like a countrys flag or anthem, money is
Mexico, teeters on bankruptcy; Alan Greenspan, a powerful emblem of nationhood that is instantly
not Paul Volcker, fights inflation; Colombia and recognized, understood and even cherished by all
Venezuela are in chaos; Brazil, Argentina, Chile citizens. But where economies are feeble, a
and Peru face difficult times. handsome bank note can be a hollow, and
expensive, symbol. We still confuse currency with
21 (ESAF/AFCE/99) - According to the author, the the national banner, says the Argentine
situation in emerging countries economist Aldo Abram. In fact, money is just an
instrument of economics. A badly managed
a) will certainly remain bleak
instrument, at that. Despite a decade of bold free-
b) has been favourable and prosperous market reforms and handsome money, Latin
c) had been bleak in the 1970s America is in the midst of its worst recession since
d) was not gloomy in 1982 the 1980s, the lost decade. According to the
International Monetary Fund, foreign-capital flows
e) seemed gloomy in August 1982
to the region were down 55 percent last year.
Poverty is deepening. There are plenty of reasons
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for these travails. But wherever there is economic
emergency in Latin America, a crumbling currency
22 (ESAF/AFCE/99) - The author states that fiscal is not far away.
accounts were not
25 (ESAF/AFCE/99) - According to the text,
a) controlled by the IMF money
b) part of the lethal cocktail
a) is merely an instrument of economics
c) in good condition
b) must be seen as the most powerful symbol of
d) taken into consideration a nation
e) relevant factors c) might be an economic mechanism
------------------------------------------------------------------ d) is instantly cherished by developed nations
e) should replace the countrys flag or anthem
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23 (ESAF/AFCE/99) - Which of the statements 26 (ESAF/AFCE/99) - According to the text, Latin
below reflects the content of the text? America
a) Ecuador has just gone bankrupt a) openly favours dollarization
b) In 1982, the external debt was forgiven b) has been facing its worst recession since the
1980s
c) Colombia and Venezuela have run surpluses
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c) considers bank notes as a mere instrument of e) benefits from expensive bank notes
economics
d) successfully overcame its worst recession in
1980
c) a considerable surplus for the public sector
27 (ESAF/AFCE/99) - The text refers to the 1980s
d) a substantial change in the fiscal responsibility
as "the lost decade" because it was a period
law
of
e) a huge technological investment
a) fiscal surpluses
30 (ESAF/AFCE/00) - According to the text, the
b) rapid economic growth state employeessalaries
c) forgotten structural reform
d) virtually no progress a) must have been reduced
e) missing foreign debt b) have not been negotiated
c) must be taken into account
------------------------------------------------------------------ d) represent a 20% cut in the budget
e) have undoubtedly been neglected
28 (ESAF/AFCE/99) - A crumbling currency
refers to a currency which is -----------------------------------------------------------------
a) powerful
31 (ESAF/AFCE/00) - In connection to the
b) illegal budget for year 2000, analysts believe that it
c) solid
d) healthy a) ought to be designed by the Congress
e) battered 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
29 to 31. -----------------------------------------------------------------
THE BUDGET FOR THE YEAR 2000
Read the text below in order to answer questions
Most analysts believe that the budget for the 32 and 33.
year 2000 presented by the government is
feasible, but many points used to design the
budget depend on negotiations with Congress. If NEW POLICIES TO FIT THE NEW ECONOMY
first impressions are confirmed, the budget
corresponds to reality, says former Central Bank Growing Prosperity: The battle for Growth with
st
President Affonso Celso Pastore. According to the Equity in the 21 Century, written by two liberal
Chief Economist for Citibank, the budget is economists, represents a breakthrough in the
feasible but not easy to accomplish. political debate over the New Economy. This is
Specialists say that the government would the first book that lays out a progressive economic
have to reduce monthly expenses immediately policy designed to encourage technology-driven
until the end of the year from R$ 3.5 billion to R$ growth, while ameliorating bad consequences
2.87 billion, which would correspond to a 20% such as widening income disparity and excessive
reduction. Its quite a tight budget, said former dependence on a volatile stock market.
Minister Malson da Nbrega. The main problem According to the authors, Barry Bluestone
is that state employees salaries have been raised and Bennett Harrison, Washington policymakers
and an extra R$ 3.1 billion will have to be paid have been excessively fixated on low inflation and
next year. a balanced budget. Bluestone and Harrison term
this the Wall Street model of growth. This model,
29 (ESAF/AFCE/00) - Analysts predict if carried into the future, will make it difficult to
sustain prosperity over the long run. For one
a) a necessary cut in the public expenditure thing, the drive to cut the budget deficit has
b) a further increase in state employees salaries constrained spending on research and
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development, education, and infrastructure. Over exercisers displayed fewer of these effects than
time, they say, this will slow the rate of the nonexercisers did, and they showed no
technological innovation the equivalent of eating increase in blood pressure, which is a key
the seed corn. measure of stress response.
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banks and branches. The Mint also maintains 39 (ESAF/TTN/98) - According to the text, the four
physical custody of the treasurys monetary stocks Mercosur countries aimed at
of gold and silver, moving, storing and releasing
from custody as authorized. 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.
37 (ESAF/TTN/98) - According to the text, the U. 40 (ESAF/TTN/98) - The text states that Brazil
S. Mint and Argentina decided to raise external tariffs by
3%
a) has already been created by an Act.
b) has recently been created by an Act. a) to strengthen the economies of Paraguay and
c) should be created by an Act. Uruguay.
d) will soon be created by an Act. b) a year ago.
e) was created by an American president. c) because the two are more dependent on
imports.
------------------------------------------------------- d) based on their own needs.
e) to answer requests made by Paraguay and
38 (ESAF/TTN/98) - The text does not mention Uruguay.
the
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a) U.S. Mint.
b) Treasury Department. MOVING EXPENSES
c) storage of gold and silver.
d) Energy Department. Taxpayers who change jobs or are transferred to
e) treasurys monetary stocks. 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
MERCOSUR moving is no longer deductible.
To qualify, the move must be a result of changing
The four Mercosur countries may be steadily job locations or starting a new job and must meet
stitching their economies together but their distance and time tests. The new job must be at
putative common market is fraying round the least 50 miles farther from the former home than
edges. For all the warm talk, that was the was the old job. Employees also must work full
evidence from their latest presidential meeting, in time for at least 39 weeks during the first 12
Montevideo, Uruguays capital, on December 14th months after they arrive in the general area of
and 15th. their new job.
In opting to go beyond mere free trade towards a Taxpayers no longer have to itemize on Schedule
customs union, Mercosurs founders intended the A to deduct moving expenses. These expenses
group to have a common foreign-trade policy, as are now an adjustment to income and should
the European Union does. That is proving hard to instead be reported on page 1 , Form 1040.
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 41 (ESAF/TTN/98) - According to the text,
even more will be. Last month, for reasons of their
own, Brazil and Argentina agreed to increase a) all moving expenses are deductible.
external tariffs by 3%. Paraguay and Uruguay, b) some moving expenses are deductible.
more dependent on imports, were unhappy. In c) no moving expense is deductible.
Montevideo, they reluctantly agreed to the rise - d) just travel expenses are deductible.
but each will be allowed to exempt up to 600 e) only moving household goods is deductible.
further items from it.
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42 (ESAF/TTN/98) - Which of the options below 44 (ESAF/TRF/00) - Which aspect of the US
summarize the content of the text? economy is seen as worrying?
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a) Pension schemes
b) Pep investors
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c) Pension funds
d) Individuals with low incomes
e) Individuals with high incomes
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THE INTERNETS DAYS AS A TAX-
50 (ESAF/TRF/00) - Which alternative below is FREE ZONE ARE NUMBERED
not mentioned as having once been eligible
for a credit rebate?
10
The sales tax, also known as the excise d) will not survive for much longer
tax, is one of the oldest, and therefore one of the
e) might soon be devised
most reviled, of all levies. Revolutions and
rebellions have been fought over it. But the battle
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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 others throats on the issue.
Virginia governor Jim Gilmore opposes new
taxes on e-commerce as a way to spur the Net, 57 (ESAF/TRF/00) - Concerning the issue of
while Utah governor Michael Leavitt thinks online taxing e.commerce, a congressional
sales must be taxed to keep state and local commission
governments solvent. A congressional
a) was finally able to reach an agreement
commission that was supposed to settle the issue
ended in deadlock earlier this year. b) will soon be settled
Citizens have every right to grouse about c) was not able to reach an agreement
the ill effects of sales taxes on Net growth, but the d) may at last come to an agreement
right of governments to impose them isnt in
e) is now coming to an agreement
dispute. Whats more, lawmakers dont 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 wont remain a
(nearly) tax-free zone forever. For now, the
federal government has imposed a moratorium on 58 (ESAF/TRF/00) - When the author states that
new Internet taxes through October 2001. the sales tax is one of the most reviled of all
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
a) Republicans c) is one of the highest of all tariffs
b) unions d) is one of the most unpopular taxes
c) legislators e) is one of the heaviest interest rates
d) citizens
e) a congressional commission
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a) issues
b) regulations
c) technologies
d) policies
e) taxes
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GABARITO
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