TECNOLOGÍA EN GESTIÓN LOGÍSTICA (1667918)

ACTIVIDAD DE APRENDIZAJE 15

EVIDENCIA 5: SUMMARY “EXPORT-IMPORT THEORY”

PRESENTADO POR:

LEONARDO E. PATERNINA URIBE

INSTRUCTOR VOCERO:

EDGAR EMETERIO GUTIERREZ CUJIA

SERVICIO NACIONAL DE APRENDIZAJE SENA

BOGOTÁ D.C

13 DE OCTUBRE DE 2019
 Actividad de aprendizaje 15

Evidencia 5: Summary “Export-import theory”

Contar con los conocimientos necesarios para realizar un proceso de exportación,

requiere no solo de manejar habilidades lectoras para apropiar las normas y pasos
a seguir, sino también comprender y extraer los aspectos más importantes de
cada texto. Existen gran cantidad de textos referentes exportación e importación
en inglés, por 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 a
Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2 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?

 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, mínimo de 15 palabras y escriba

su respectivo significado en inglés.

APPROPRIATE: Which is convenient or appropriate for the purpose for

which it is intended.
ACOUNTANT: That counts or serves to count; Person whose job is to keep
the accounts of a company or public body.
ACCURATE: Which is rigorously adjusted, accurate or faithful.
TRASNFER: Pass a person or a thing from one place to another. Pass
money from one account to another through a bank transfer.
REGULATION: action or effect of regular.
INCOME: Amount of money earned or collected.
CONFIGURATION: Action to configure or configure
CONCERNS: action is linked to generating anxiety or anxiety, or to deal
with something in advance.
BUSSINES: Occupation, activity or work that is done to obtain a benefit,
especially the one that consists in carrying out commercial operations,
buying and selling goods or services.
PROPIETORSHIPS: People Who have properties of a thing, especially of a
real estate.
ATTORNEY: Person legally authorized to advise and defend the rights and
interests of another person in legal matters and represent it in a lawsuit.
DISADVANTAJE: Less favorable situation in which a person or thing is with
respect to others with which it is compared.
EXPERIENCE: A set of knowledge acquired in life or in a specific period of time.
IMPORT: Action to import a foreign product.
EXPORT: Action to export a national product.

3. El texto sugerido al inicio de esta evidencia cuenta con varios párrafos, y al

interior de cada párrafo se encuentran varias ideas principales. Por favor, lea el
material complementario “Identifying the main idea” para conocer cómo se
puede encontrar la idea principal en un párrafo escrito en inglés.
4. Luego de analizar el material complementario, por favor escriba las ideas
principales de cada párrafo, en presente simple, en inglés. No haga
transcripción literal de los párrafos. A continuación, transforme la oración a
presente progresivo, también en inglés.

Simple Present Tense Present Progressive Tense

She always knows everything about
the proper trade
She already knows the organization
He often learns about the advantages
and disadvantages of the sole
proprietor.
He knows the main disadvantage?
It often fills commercial documents.
He does not knows the risk of
unlimited liability.
He knows the minimum standards of
government.
She is knowing all about the proper trade
She is getting to know the organization
He is learning about the advantages and
disadvantages of the sole proprietorship.
Is he knowing the main disadvantage?
He is filling commercial documents.
He is knowing the risk of unlimited
liability.
He is knowing the minimum standards of
government.

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

coherentemente, en 15 líneas.
She knows very well about the organization. He is also learning about the
advantages and disadvantages of being a sole proprietor. he knows the risk of
limited liability, although he knows the minimum standards of the government, but
is aware of the main disadvantage of being a sole proprietor. It strives every day to
advance its export and import business with respect to global trade. It also stands
out for its extensive organization when filling commercial documents.
is currently in the process of receiving the new international standards of the World
Customs Organization (WCO) so that your company can transport your products
freely without having legal problems when shipping or unloading merchandise,
verifying with the authorized state entities the verification of rates in order to attract
more customers to your company and thus be able to expand nationally and
internationally.

Nota: para el desarrollo de esta evidencia se debe tener en cuenta el material de

formación “Using simple present and progressive to export” y el material
complementario asociado a esta actividad de aprendizaje.
Desarrolle esta evidencia con la herramienta ofimática de su preferencia y envíe el
archivo al instructor a través de la plataforma virtual de aprendizaje en formato
.doc o .pdf.

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.