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:

Nota: Para esta evidencia se requiere de dos momentos. Lea cuidadosamente las
instrucciones en cada ejercicio.

MOMENTO 1

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.

1
Belay, S. (2009). Export-Import Theory, Practices, and Procedures. (2a ed.). New York: Routledge.
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
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.

INGLES ESPAÑOL

BUSINESS NEGOCIO

ASSETS ACTIVOS

REGULATIONS REGULACIONES

INCOME INGRESOS

GOVERNMENT GOBIERNO

CONSULTING CONSULTANTE

PROPRIETORSHIPS PROPIETARIOS

ADVANTAGES VENTAJAS

DISADVANTAGES DESVENTAJAS

ATTORNEY ABOGADO

RETURNS DEVOLUCIONES

LOANS PRESTAMOS

SKILLS HABILIDADES

JUDGMENT JUICIO
 LOSSES PERDIDAS

3. Luego use las palabras en oraciones con presente simple y / o presente

progresivo, también en inglés.

Simple Present Tense Present Progressive Tense

I know all about business I have been making more and more
money with my business.
he knows all about the assets
You must always know the minimum
governmental regulations
she is working to have income
The individual companies are
governmental
Kelly is consulting in his office right
now

He knows the advantages and

disadvantages of the unique Owner
The attorney is always talking about
laws in the company.
i'm fixing the return merchandise
they are working to pay a loan
she has skills since she is doing the
work of two people

they are reading the newspaper about

the bad judgment of a father

they had losses of assets in their

company
4. 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. Es indispensable que
NO haga transcripción literal de los párrafos. Trate de usar sus propias palabras
y usar herramientas como el diccionario.

 Each business organization has its own advantages and disadvantages, and
the employer has to select the one that best meets the objectives of the
employer and the company, but there are organizations that have a boss in
the company who has total control over the export operations- Import such as
operational and management decisions related to the business or you can
even make the decision without consulting anyone.

 Establishing an export-import business as a sole proprietorship is simple and

inexpensive and requires little or no government approval at the state level,
registration of the trade name is required, while at the federal level, sole
proprietors must maintain accurate accounting records and attach a
statement of profit or loss for the business when filing individual tax returns.

 The main disadvantage of managing an export-import company as a sole

proprietorship is the risk of unlimited liability because even he or she can
withdraw money or other assets from the company without legal or fiscal
consequences and another disadvantage is that the owner's access Capital
is limited to personal funds plus any loan that can be obtained.

 In addition, not all people have the necessary skills to run an export-import
business, since the owners may lack certain skills.

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.

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.

MOMENTO 2

1. Analice detalladamente el material complementario llamado “Ten steps to

successful exporting”. Este documento le puede servir como ejemplo para
realizar la evidencia, pero tenga en cuenta que no es el único formato disponible
para explicar cómo se puede exportar un producto.

2. Elabore en inglés una presentación en formato .ppt o .pptx, donde describa

claramente los pasos para realizar un proceso de exportación basado en el
vocabulario utilizado en la actividad anterior: Summary “Export-import theory”,
y el material adicional “Ten steps to successful exporting”. Por favor, utilice
oraciones en presente simple y presente progresivo. Puede usar imágenes de
internet para ilustrar cada paso del proceso. Preséntela de manera creativa.

3. Finalmente, grabe un audio donde lea cada diapositiva en inglés con su voz,
describiendo el proceso de exportación; para esto utilice las herramientas de su
preferencia recordando que los formatos para enviar la evidencia son: Mp3, WAV
o MIDI.

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).
Clic en Enviar.

Importante: la plataforma solo le permitirá hacer un envío de las evidencias. Por

ello debe asegúrese de adjuntar los dos (2) archivos durante la entrega.

Nota: Esta evidencia es de carácter individual. (en parejas) 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.