Actividad de Aprendizaje 15 Evidencia 5 Summary Export-Import Theory

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CENTRO DE FORMACIÓN TURÍSTICA GENTE DE MAR

Y DE SERVICIOS

Andrea Trujillo Penagos

Programa de formación GESTIÓN LOGÍSTICA

Ficha técnica: (2348360)

Actividad de aprendizaje 15

Evidencia 5: Summary «Export-import theory»

Bogotá D.C

2022
Actividad de aprendizaje 15

Evidencia 5: Summary “Export-import theory”

Tener los conocimientos necesarios para realizar un proceso de exportación,


requiere no solo de manejar habilidades lectoras para comprender las normas y
pasos a seguir, sino que es necesario saber comprender y extraer los aspectos
más importantes de cada texto. Sobre el tema existe un buen número de
materiales en inglés, de los cuales se puede obtener información relevante para lo
cual es necesario fortalecer las competencias en dicha lengua.

Para reforzar lo mencionado, realice las siguientes actividades:

1. Lea el siguiente texto:

Export-Import Theory1
Setting up the business
Whether it is a new or existing export-import business, the legal form,
or structure, will determine how the business is to be conducted, its
tax liability, and other important considerations. Each form of
business organization has its own advantages and disadvantages,
and the entrepreneur has to select the one that best fulfills the goals
of the entrepreneur and the business. Selection of an appropriate
business organization is a task that requires accounting and legal
expertise and should be done with the advice of a competent attorney
or accountant.
Ownership structure
In this section, we examine different forms of business organizations:
sole proprietorships, partnerships, corporations, and limited liability
companies.

1
Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2a ed.). New York: Routledge.
Sole proprietorships
A sole proprietorship is a firm owned and operated by one individual.
No separate legal entity exists. There is one principal in the business
who has total control over all export-import operations and who can
make decisions without consulting anyone. The major advantages of
sole proprietorships are as follows:

1. They are easy to organize and simple to control. Establishing an


export-import business as sole proprietorship is simple and
inexpensive and requires little or no government approval. At the
state level, registration of the business name is required, while at the
federal level, sole proprietors need to keep accurate accounting
records and attach a profit or loss statement for the business when
filing individual tax returns (Schedule C, Internal Revenue Service
Form 1040). They must operate on a calendar year and can use the
cash or accrual method of accounting.

2. They are more flexible to manage than partnerships or


corporations. The owner makes all operational and management
decisions concerning the business. The owner can remove money or
other assets of the business without legal or tax consequences. He or
she can also easily transfer or terminate the business.

3. Sole proprietorships are subject to minimal government regulations


versus other business concerns.
4. The owner of a sole proprietorship is taxed as an individual, at a
rate lower than the corporate income tax rate. Losses from the export
import business can be applied by the owner to offset taxable income
from other sources. Sole proprietors are also allowed to establish tax
exempt retirement accounts. (Harper, 1991; Cheeseman, 2006a)
The major disadvantage of running an export-import concern as a
sole proprietorship is the risk of unlimited liability. The owner is
personally liable for the debts and other liabilities of the business.
Insurance can be bought to protect against these liabilities; however,
if insurance protection is not sufficient to cover legal liability for
defective products or debts, judgment creditors’ next recourse is the
personal assets of the owner. Another disadvantage is that the
proprietor’s access to capital is limited to personal funds plus any
loans that can be obtained. In addition, very few individuals have all
the necessary skills to run an export-import business, and the owner
may lack certain skills. The business may also terminate upon the
death or disability of the owner.

Establishing an appropriate business organization: pointers


 Does the entrepreneur intend to be the sole owner of the export-
import business? If not, how many people have an ownership
interest?
 Does the entrepreneur need additional capital and/or expertise?
 What legal form provides the greatest flexibility for management?
 What legal form affords the most advantageous tax treatment for
the business concern and individual entrepreneurs?
 Which legal structure is easy and less expensive to establish and
subject to a low degree of government regulation?
 How important is it to limit personal liability of owners?
 Which legal structure is the most appropriate in light of the goals
and objectives of the export-import business? (Belay, 2009).

2. Elabore una lista de vocabulario sobre el texto, de por lo menos 15 palabras


junto con su respectivo significado en español.

vocabulario significado
Advantages: Circumstance or Ventajas: Circunstancia o
situation that gives superiority in situación que da superioridad en
something. alguna cosa.

Disadvantages: Circumstance of Desventajas: Circunstancia de


being worse or being in a worse ser peor o estar en peor situación
situation one thing with respect to una cosa respecto a otras de la
others of the same nature with misma naturaleza con la que se
which it is compared. Less compara. Situación menos
favorable situation in which a favorable en que se halla una
person or thing is with respect to persona o cosa respecto a otras
others with which it is compared. con las que se compara.
Attorney: Person legally Abogado: Persona legalmente
authorized to advise and defend autorizada para asesorar y
the rights and interests of another defender los derechos e intereses
person in legal matters and de otra persona en materia
represent it in a lawsuit. jurídica y representarla en un
pleito.
Without: Indica falta o carencia de Sin: Indicates lack or lack of
alguna cosa material o inmaterial. something material or immaterial.
Proprietorships: Property rights Propietarios: Derecho de
In the right, the domain or propiedad, en el derecho, el
property, is the direct and dominio o propiedad, es el poder
immediate power over an object or directo e inmediato sobre un
good, by which is attributed to its objeto o bien, por la que se
owner the ability to dispose of it, atribuye a su titular la capacidad
without further limitations than de disponer del mismo, sin más
those imposed by law. limitaciones que las que imponga
la ley.
Returns: The return is the act of Devoluciones: La devolución es el
giving something back to acto de entregar algo nuevamente
someone. It is a process that is a alguien. Es un proceso de se
based on a right of possession of sustenta en un derecho de
a certain person with respect to a posesión de una determinada
certain good that was delivered persona con respecto a un
with some type of specific determinado bien que fue
objective. entregado con algún tipo de
objetivo específico.
Applied: That puts effort, interest Aplicado: Que pone esfuerzo,
and perseverance in the interés y constancia en la
accomplishment of a work or in the realización de un trabajo o en el
development of an activity, desarrollo de una actividad, en
especially in the study. especial en el estudio.
Loans: A loan is an operation by Prestamos: Un préstamo es una
which a financial institution puts at operación por la cual una entidad
our disposal a certain amount of financiera pone a nuestra
money through a contract. disposición una cantidad
determinada de dinero mediante
un contrato.
Skills: The ability is the innate Habilidades: La habilidad es la
aptitude, talent, skill or ability that aptitud innata, talento, destreza o
a person holds to carry out and of capacidad que ostenta una
course with success, certain persona para llevar a cabo y por
activity, work supuesto con éxito, determinada
actividad, trabajo 
Losses: Small amount of blood or Pérdidas: Cantidad pequeña de
discharge from the womb that is sangre o flujo procedente de la
abnormally expelled outside of the matriz que se expulsa
menstrual period. anormalmente fuera del período
menstrual.
Upon: Heritage prefix of Latin Sobre: Prefijo patrimonial de
origin that enters the formation of origen latino que entra en la
names with the meaning of formación de nombres con el
'above', 'besides'. significado de ‘por encima de’,
‘además de’.
Judgment: Faculty of Juicio: Facultad del
understanding, by virtue of which entendimiento, por cuya virtud el
man can distinguish good from evil hombre puede distinguir el bien
and true from false. del mal y lo verdadero de lo falso.
Income: Amount of money earned Ingresos: Cantidad de dinero
or collected. ganada o recaudada.
Little: That has a smaller size than Pequeño: Que tiene un tamaño
normal. menor de lo normal.
Sole: It applies to one or several Único: Se aplica a una o varias
things of which or of whose cosas de las cuales o de cuya
species there are no others. especie no hay otras.

3. Escriba las ideas principales de cada párrafo, ya sea en presente simple o


presente progresivo, en inglés.

 How to carry out a business


 There are different forms of commercial organizations

 The director controls all export and import operations

 The sole proprietors are simple and low in costs

 The owners are in charge of making all the decisions

 The individual companies are governamental

 The individual owners have a lower rate than the tax rate

The owners are responsible for their business

4. Organice las ideas en un solo resumen, de manera que se conecten


coherentemente, en 15 líneas.

How to carry out an export and import business, in different forms of commercial
organizations since the director controls all export and import operations, where
the sole proprietors are simple and low in cost and make all the decisions in front
of the business. Individual companies are governmental and have a lower rate than
the tax rate, thus carrying the responsibility of the business

Knowing well that each legal form in which the company has its legal bases will
apply different processes why you should know what you should apply to have
greater knowledge and not have legal consequences in the environment even with
a single administrator or boss immediately co-author all the legal health and tax
aspects for a better export or import in order to provide the company with better
quality and good recognition at the international level and to conquer or reach large
countries for its advertising and industry growth.
Nota: para el desarrollo de esta evidencia se debe tener en cuenta el material de
formación “Using simple present and progressive to export” asociado a esta
actividad de aprendizaje.

Desarrolle esta evidencia con la herramienta de su preferencia y envíe el archivo


al instructor a través de la plataforma virtual de aprendizaje.

Pasos para enviar la evidencia:

1. Clic en el título de la evidencia.


2. Clic en Examinar mi equipo y buscar el archivo previamente guardado.
3. Dejar un comentario al instructor (opcional).
4. Clic en Enviar.

Nota: esta evidencia es de carácter individual. Recuerde revisar la guía de


aprendizaje con el fin de verificar que ha realizado todas las actividades
propuestas, saber cómo desarrollarlas y entregarlas correctamente.
Criterios de evaluación
Realiza resúmenes de la información relevante y detallada de un texto técnico en
inglés.

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