Questões de Inglês - Presente perfeito | Present perfect para Concurso

Read the text below to answer the question:

ICEBERG A68a

   An enormous iceberg that is heading toward the island of South Georgia in the southern Atlantic Ocean has broken up into three large chunks. Scientists from NASA have been tracking the berg - dubbed A68a - for several weeks. It actually calved from the Larsen C ice shelf in 2017 and has been floating northwards ever since. In recent weeks, a fast-moving stream of water known as the Southern Antarctic Circumpolar Current Front has put the chunks on a trajectory that means they could run aground off the coast of South Georgia. Scientists say the three fragments are roughly 2,600 square kilometres in size. The submerged part of one chunk is 106 metres at its thickest point.

   The sheer bulk of the three iceberg chunks poses a serious threat to the wildlife of South Georgia. There could be an environmental catastrophe waiting to happen. If the three mini icebergs collide with the seabed, they could obstruct penguins and seals from foraging for fish. They could also block the route between penguin colonies and their feeding grounds during the breeding season. Scientists worry the underside of the fragments could grind the seabed near South Georgia and disrupt delicate underwater ecosystems. This could be exacerbated by the introduction of a mass of fresh water to the ecosystems as the stationary fragments melt over the summer months. 

Available at: https://breakingnewsenglish.com/2012/201229-iceberg-a68a.html Accessed on January 5th 2021.

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TEXT II

What to Know About the Controversy Surrounding the Movie Green Book

Depending on who you ask, Green Book is either the pinnacle of movie magic or a whitewashing sham. 

The film, which took home the prize for Best Picture at the 91st Academy Awards, as well as honors for Mahershala Ali as Best Supporting Actor and Nick Vallelonga, Brian Currie and Peter Farrelly for Best Original Screenplay, depicts the burgeoning friendship between a black classical pianist and his ItalianAmerican driver as they travel the 1960s segregated South on a concert tour. But while Green Book was an awards frontrunner all season, its road to Oscar night was riddled with missteps and controversies over its authenticity and racial politics. 

Green Book is about the relationship between two real-life people: Donald Shirley and Tony “Lip” Vallelonga. Shirley was born in 1927 and grew up in a well-off black family in Florida, where he emerged as a classical piano prodigy: he possessed virtuosic technique and a firm grasp of both classical and pop repertoire. He went on to perform regularly at Carnegie Hall— right below his regal apartment—and work with many prestigious orchestras, like the Chicago Symphony and the New York Philharmonic. But at a time when prominent black classical musicians were few and far between due to racist power structures, he never secured a spot in the upper echelons of the classical world. (African Americans still only make up 1.8 percent of musicians playing in orchestras nationwide, according to a recent study.) 

Vallelonga was born in 1930 to working-class Italian parents and grew up in the Bronx. As an adult he worked as a bouncer, a maître d’ and a chauffeur, and he was hired in 1962 to drive Shirley on a concert tour through the Jim Crow South. The mismatched pair spent one and a half years together on the road — though it’s condensed to just a couple of months in the film — wriggling out of perilous situations and learning about each other’s worlds. Vallelonga would later become an actor and land a recurring role on The Sopranos. 

In the 1980s, Vallelonga’s son, Nick, approached his father and Shirley about making a movie about their friendship. For reasons that are now contested, Shirley rebuffed these requests at the time. […]

(Source: from http://time.com/5527806/green-book-movie-controversy/)

      Goods in transit refers to merchandise and other inventory items that have been shipped by the seller, but have ..I.. been received by the purchaser. To illustrate goods in transit, let's use the following example. Company J ships a truckload of merchandise on December 30 to Customer K, which is located 2,000 miles away. The truckload of merchandise arrives at Customer K on January 2. Between December 30 and January 2, the truckload of merchandise is goods in transit. The goods in transit requires special attention if the companies issue financial statements as of December 31. The reason is that the merchandise is the inventory of one of the two companies. However, the merchandise is not physically present at either company. One of the two companies must add the cost of the goods in transit to the cost of the inventory that it has in its possession.

      The terms of the sale will indicate which company should report the goods in transit as its inventory as of December 31. If the terms are FOB shipping point, the seller (Company J) will record a December sale and receivable, and ..II..  include the goods in transit as its inventory. On December 31, Customer K is the owner of the goods in transit and will need to report a purchase, a payable, and must add the cost of the goods in transit to the cost of the inventory which is in its possession.

      If the terms of the sale are FOB destination, Company J will not have a sale and receivable until January 2. This means Company J must report the cost of the goods in transit in its inventory on December 31. (Customer K will not have a purchase, payable, or inventory of these goods until January 2.)

       (Adapted from http://www.accountingcoach.com/blog/what-are-goods-in-transit)