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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.

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

Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2a ed.). New York: Routledge.
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.

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 ser
being worse or being in a worse peor o estar en peor situación una
situation one thing with respect to cosa respecto a otras de la misma
others of the same nature with 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
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
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. 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.

 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

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

I Investigate to know about the market. I`m investigating to know about the

I design a package according the I`m designing a package according the

rules. rules.

I put the product in strategic places I`m putting the product in strategic

I go to a business meetings to find new I`m going to a business meetings to

clients. find new clients.
I make eye-catching advertising and I I`m making eye-catching advertising
also use social networks. and I also use social networks.
5. Organice las ideas en un solo resumen, de manera que se conecten
coherentemente, en 15 líneas.

To carry out a business configuration it is of the utmost importance that an

appropriate and structured commercial organization for its creation is new or
already created, complies with all the required requirements, taking into account
the structuring of the property and the commercial organization.

Where there is an organization and above all the minimum governmental

regulations, where for an owner either alone or in society, it knows all the
guarantees in front of other commercial concerns of a single owner of a company
and the main disadvantage of executing an export and import concern as the sole
owner is the risk of unlimited liability.

Showing the advantages and disadvantages compared to other types of

commercial organizations.

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