Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Alejandro Mora
Lorena Jimenez
GESTIONLOGISTICA
BOGOTÁ D.C
2018
Evidencia 5: Summary “Export-import theory”
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
Sole proprietorships
1
Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2a ed.). New York: Routledge.
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:
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?
o 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.
Ingles Español
Business Negocio
Appropriate Apropiado
Attorney Abogado
Accountant Contador
Proprietorships Propietarios
Consulting Consultante
Establishing Estableciendo
Accurate Preciso
Accounting Contabilidad
Assets Bienes
Transfer Transferir
Government Gobierno
Regulations Regulaciones
Concerns Preocupaciones
Income Ingresos
Liabilities Pasivo
configuration configuracion
Flexibility Flexibilidad
Management administración
3. Escriba las ideas principales de cada párrafo, ya sea en presente simple o
presente progresivo, en inglés.
MAIN IDEAS
• A business configuration
• She knows all about the proper trade
• Normally the company complies with the appropriate requirements
• It must always be structurally conformed
• She knows the organization
• You must always know the minimum governmental regulations
• He knows the advantages and disadvantages of the unique Owner
• He does not know the risk of unlimited liability.
• Know the main disadvantage?
• He is making an export to Chile.
• I am filling commercial documents.
• Now she is working on the configuration of the company