03/03/2021

Interpretação de
textos em
Língua Inglesa
Teste ANPAD – FEVEREIRO/2021

• O Teste ANPAD de NOVEMBRO/2020 foi realizado de

modo totalmente online.

ATENÇÃO • Assim, tanto os números informados para as questões a

seguir, quanto o posicionamento das alternativas
variaram de prova para prova.
• Não há um gabarito único para esta prova. Cada
candidato recebeu o seu gabarito por e-mail, de acordo
com suas marcações.

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Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

DIRECTION: Read the following text and answer questions 1 and 2.
Where once there was parking, now there are decks. At the start of the year, Rotterdam’s Witte de
Withstraat was a carchoked thoroughfare. Today, cars are banned after 4pm, locals stroll leisurely
down the middle of the road and special wooden terraces have taken the place of parking spaces.
The reallocation of urban space has become one of Covid-19’s most tangible effects on the built
environment. Cities are being forced to innovate and the car is bearing the brunt.
Car-free days and restrictions in city centre driving are nothing new but councils are looking beyond
simple traffic bans to more fundamental redevelopment. They are also introducing ideas that
challenge decades of orthodoxy in urban planning and design.
Oakland, California, has converted many neighbourhood streets into pop-up “slow streets”, closed
to car traffic. In London, the mayor, Sadiq Khan, introduced Streetspace for London, including
temporary cycle lanes and wider pavements. In Paris, the plan is for 650 new kilometres of pop-up
“corona cycleways”, and the removal of 72% of on-street parking. “The current health crisis forces
us to rethink our mobility system,” Valérie Pécresse, the president of the Île-de-France, explained to
Le Parisian.
Source: ‘Liveable Streets: how cities are prioritising people over parking. The Guardian, 12 October 2020. Available at:
https://theguardian.com/world/2020/oct/12/liveable-streets-how-cities-are-prioritizing-people-over-parking.
Access on: 6 December 2020. Excerpt.

Questão 1 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

According to the text, as a consequence of Covid-19
( ) London has paved wide streets for bicycle riding.
( ) Île-de-France has removed pop-up street parking.
( ) Rotterdam uses parking space as terraces after 4pm.
( ) Paris will have 650 kilometres of cycle lanes.
( ) Oakland requires that cars drive more slowly.

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Questão 2 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

In the text, “the car is bearing the brunt” can be replaced by:
( ) the car is being impacted the most.
( ) the car is being temporarily banned.
( ) the car is being innovatively designed.
( ) the car is being reallocated by locals.
( ) the car is being parked on terraces.

Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

DIRECTION: Read the following text and answer questions 3 and 4.
Over 3,200 tonnes of food waste are produced in Hong Kong each day. Food that has passed its
‘best before’ date, but which would still be perfectly good to eat, is thrown away. In reality, ‘best
before’ and ‘use by’ are totally different concepts. However, misunderstanding of food labels is
generating large volumes of food waste. Founded in 2016, GreenPrice specialises in surplus and
short-dated stock, and also helps customers achieve huge savings. Their vision was to create more
than a place where people could discover an ever-changing selection of quality merchandise at a
significant discount; they also wanted to create a community hub where people could learn and
discuss how to live a sustainable life.

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Questão 3 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

According to the text, GreenPrice

( ) sells food with ‘best before’ labels only.
( ) helps people discover ‘use by’ date in food.
( ) provides discounts for large volumes.
( ) promotes discussions on sustainability.
( ) generates over 3,200 tonnes of food waste.

Questão 4 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

The word "However" can be replaced by:
( ) Before that.
( ) Despite that.
( ) After that.
( ) Because of that.
( ) Besides that.

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Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

DIRECTION: Read the following text and answer questions 5 and 6.
An unavoidable truth that accounting educators must face is that public accounting firms seem
less interested in hiring traditional accounting graduates. Reporting indicates, for example, “CPA
firms are turning to nonaccounting graduates in increasing number” and “overall hiring of new
accounting grads is down” (Tysiac, 2019). One cannot deny that many of the best and brightest
students may no longer be as interested in accounting careers.
In today’s rapidly changing, technology-driven business environment, the set of skills emphasized
in the past is becoming relatively less relevant in comparison with the set of skills that are most
desirable to employers and students. As a result, the authors believe that accounting education
has come to a crossroads. A paradigm shift in the marketplace is occurring, and students — as well
as employers of accounting majors — are responding to marketplace incentives.
It is highly plausible that enrollments are decreasing at institutions like James Madison University
because students are shifting to areas that provide a better match between program major and
compensation upon graduation. More likely than not, employers of accounting majors are not
willing to pay more to accounting majors because the CPA firms may no longer consider traditional
accounting degrees to be as valuable as they once were.
Source: Accounting education at a crossroads. CPA Journal, September 2020. Available at: https://www.cpajournal.com/2020/09/30/accounting-
education-at-a-crossroads/. Access on: 6 December 2020. Excerpt.

Questão 5 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

According to the text,

( ) accounting firms want more enrollments at universities than there once were.
( ) accounting educators are no longer interested in accounting careers.
( ) accounting graduates are shifting to areas that provide better compensation.
( ) employers of accounting majors pay less to students who are not the brightest.
( ) nonaccounting majors are increasingly being hired by public accounting firms.

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Questão 6 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

The expression "to a crossroads" in "accounting education has come to a crossroads" means
( ) to a promising point.
( ) to a quiet point.
( ) to a collapsing point.
( ) to a scandalous point.
( ) to a decisive point.

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Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

DIRECTION: Read the following text and answer questions 7 and 8.
Despite the best efforts of regulators and executives, white-collar fraud continues to dominate
headlines, destroy lives, and erode public confidence. From the 2013 conviction of the Dixon,
Illinois, comptroller who embezzled more than $53 million, to the 2018 indictment of the
prominent pastor and spiritual advisor to two former presidents who sold more than $1 million in
worthless bonds, little seems to stem the tide of fraud. Accelerating globalization and the
emergence of technologies such as cryptocurrency have only made things worse. In 2018, a UBS
trader was charged with manipulating futures prices through “spoofing,” and the SEC accused the
CEO of a tech startup of defrauding investors with trumped-up claims about the capabilities of a
revolutionary blood-testing device. While the technological complexities have changed, the core of
fraud remains inherently human and any antifraud program that ignores this human component is
doomed to fail.
The goal of this article is to help gain better insight into the minds of fraudsters in order to fight
fraud more effectively. What were these people thinking, and why did efforts at prevention fail?
The answers to these questions may lie in the accounting profession itself. When faced with fraud-
related threats, accountants often put too much faith in generic and dispassionate policies and
controls, forgetting the psychological complexity that makes people the weakest link in the internal
control chain. Accordingly, careful attention must be paid to rationalizations that make fraud
possible.
Mintchik, N; Riley, J. Rationalizing fraud: How thinking like a crook can help prevent fraud. CPA Journal, March 2019. Available at:
https://www.cpajournal.com/2019/04/15/rationalizing-fraud/. Access on: 6 December 2020. Excerpt. 12

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Questão 7 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

The authors introduce their article by arguing that

( ) technological changes have helped fight fraud.
( ) fraud persists and has become worse over time.
( ) fraudsters’ minds have become more humane.
( ) cryptocurrency is a fraudulent technology.
( ) white-collar fraud has diminished since 2013.

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Questão 8 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

The word "trumped-up" can be replaced by:

( ) sensitive.
( ) untrue.
( ) technical.
( ) convincing.
( ) publicized

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Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

DIRECTION: Read the following text and answer questions 9 and 10.
This chapter demonstrates how gold and diamonds have become an extremely attractive vehicle
for money laundering, particularly in the context of laundering of narcotics trade proceeds. It gives
an overview of various gold- and diamond-based money laundering schemes, including those that
feature illegal mining and smuggling as predicate offenses. It is argued that whereas the schemes
employed in gold- and diamond-associated money laundering are similar to money laundering
techniques in other sectors, trading in gold and diamonds offers crucial advantages to money
launderers. Drug trafficking organizations (DTOs) seeking to legitimize proceeds of the narco-trade
are likely to benefit from the anonymity of precious metals and minerals, their value-to-mass ratio,
and their ability to retain value over time, among other characteristics. By infiltrating the gold
supply chain at different points — mainly during the mining stage and beneficiation — DTOs can
also mastermind the money laundering schemes that are difficult to trace and disrupt.
Source: ZABYELINA, Y.; HEINS L. All that glitters: money laundering through precious metals and minerals. In: ZABYELINA Y., van UHM D. (Ed.). Illegal
mining. London: Palgrave Macmillan, 2020. Available at: https://doi.org/10.1007/978-3-030-46327-4_16. Access on: 6 December 2020. Excerpt.

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Questão 9 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

According to the authors, gold- and diamond-associated money laundering is
( ) attractive when gold and diamonds are legitimate.
( ) carried out by anonymous narcotics launderers.
( ) connected, though not exclusively, to illegal mining.
( ) traceable during the mining stage and beneficiation.
( ) disruptive to drug trafficking organizations

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Questão 10 – Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

The word "proceeds" can be replaced by:

( ) offenses.
( ) profits.
( ) stages.
( ) disruptions.
( ) barriers.

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Teste ANPAD – FEVEREIRO/2021 – Interpretação de textos em Língua Inglesa

RESPOSTAS
1. Rotterdam uses parking space as terraces after 4pm.
2. the car is being impacted the most.
3. promotes discussions on sustainability.
4. Despite that.
5. nonaccounting majors are increasingly being hired by public accounting firms.
6. to a decisive point.
7. fraud persists and has become worse over time.
8. untrue.
9. connected, though not exclusively, to illegal mining.
10. profits.

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