TECNOLOGO

GESTIÓN LOGÍSTICA
(1762778)

ACTIVIDAD DE APRENDIZAJE 15:

ESTABLECER PROCEDIMIENTOS PARA LA EXPORTACIÓN, IMPORTACIÓN
Y NACIONALIZACIÓN DE MERCANCÍAS DE ACUERDO CON LA
NORMATIVIDAD VIGENTE

EVIDENCIA 5:
SUMMARY “EXPORT-IMPORT THEORY”

INSTRUCTOR:
SINDY BONILLA

PRESENTADO POR:
ALEXANDER ORTIZ TABORDA
 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

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:

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

 The owners are responsible for their business

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

How to carries out a business How to carriesing out a business

There's are different forms of There's are differenting forms of

commercial organizations
The director controls all export and
import operations
The sole proprietors are simple and
lows in costs
The owners are in charges of make 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
commercial organizations
The director controlling all export and
import operations
The sole proprietors are simple and
low in costsing
The owners are in charge of making all
the decisions
The individual companying are
governamental
The individual owners having a lower
rate than the tax rate
The owners are responsible for their
business
5. 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.