2026年国际商务英语一级考试练习题附答案（研优卷）

2026年国际商务英语一级考试练习题第一部分单选题(50题)1、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B2、Whichdocumentisrequiredbytheimportingcountry'scustomstoverifythecountrywherethegoodswereproduced?

A.BillofExchange

B.InsurancePolicy

C.CertificateofOrigin

D.PackingList

【答案】：C3、The______isadocumentissuedbyacarriertoacknowledgereceiptofgoodsforshipment.

A.commercialinvoice

B.billoflading

C.packinglist

D.certificateoforigin

【答案】：B4、Ininternationalbusiness,'tariffs'primarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A5、Inthecontextofinternationalbusiness,'CulturalIntelligence'(CQ)refersto:

A.Theabilitytospeakmultiplelanguagesfluently.

B.Thecapabilitytofunctioneffectivelyinvariousculturalcontexts.

C.Theknowledgeofglobaleconomichistory.

D.Theskillofnegotiatingtradetariffs.

【答案】：B6、Inameeting,ifyouwishtopolitelydisagreewithacolleague'ssuggestion,whichphraseismostprofessional?

A.That'sastupididea.

B.Iseeyourpoint,buthaveweconsideredthebudgetimplications?

C.Youarecompletelywrongaboutthat.

D.Idon'tcarewhatyouthink.

【答案】：B7、UndertheWTO'sMost-Favored-Nation(MFN)principle,whatisrequired?

A.Countriesmustgranteachotherthesametradeadvantagesastheirmostfavoredpartner.

B.Countriesmusteliminatealltariffsonimportsfromdevelopingnations.

C.Countriescanonlytradewiththeirmostfavoredpoliticalallies.

D.Countriesmustofferthelowestpossibletariffstoalltradingpartners.

【答案】：A8、Ininternationaltrade,thepartywhosellsgoodsorservicesiscalledthe______.

A.Consignee

B.Exporter

C.Importer

D.Carrier

【答案】：B9、Inbusinesscorrespondence,'ASAP'isanabbreviationfor().

A.Assoonaspossible

B.Assoonaspractical

C.Atsoonestavailableperiod

D.Allsystemsareperfect

【答案】：A10、Whatdoestheabbreviation'FOB'standforinIncoterms?

A.FreeOnBoard

B.FreightOnBoard

C.FreeofBorder

D.ForwardOnBoard

【答案】：A11、WhichofthefollowingrisksistypicallyNOTcoveredunderastandardMarineCargoInsurancepolicy(e.g.,ICC(A))?

A.Generalaveragesacrifice

B.Theft

C.Ordinaryleakage

D.Fire

【答案】：C12、Whichofthefollowingisa'softskill'mostcrucialforsuccessfulinternationalbusinessnegotiations?

A.ProficiencyinExcelformulas

B.Cross-culturalcommunicationcompetence

C.KnowledgeofIncoterms

D.Abilitytodraftlegalcontracts

【答案】：B13、Whencalculatingthetotallandedcostofanimportedproduct,whichofthefollowingisusuallyNOTincluded?

A.Purchaseprice(FOB)

B.Internationalfreightcharges

C.Importdutiesandtaxes

D.Domesticmarketingexpensesaftersale

【答案】：D14、Whatdoes'paymentinadvance'meanforanexporter?

A.Theexporterbearsthemostrisk

B.Theexporterreceivespaymentbeforeshippinggoods

C.Paymentismadeafter90daysofshipment

D.Paymentismadethroughathirdparty

【答案】：B15、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Let'scirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B16、Ifacompanywantstoemphasizetheurgencyofaletter,whichnotationmightitincludeintheheader?

A.CC:DepartmentHead

B.Encl:Invoice#123

C.URGENT

D.RE:Follow-up

【答案】：C17、Incross-culturalbusinessmeetings,whatisakeyrecommendationforeffectivecommunicationwithJapanesecounterparts?

A.Speakloudlyanddirectlytoemphasizeyourpoints.

B.Avoidsilenceandfillanypauseswithconversation.

C.Bepatientwithsilence,asitmayindicatecontemplationratherthandisagreement.

D.Useaggressivebodylanguagetoshowconfidence.

【答案】：C18、Whatisthemaindifferencebetweena'distributor'andan'agent'?

A.Adistributortakestitletogoods;anagentdoesnot

B.Adistributorsellsservices;anagentsellsproducts

C.Anagentworksforthebuyer;adistributorworksfortheseller

D.Thereisnosignificantdifference

【答案】：A19、Ininternationalbusiness,'tariffs'primarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A20、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasit'sunacceptable.

B.Weappreciateyourproposal,butitdoesn'talignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewon'tconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B21、WhatistheprimarypurposeofaBillofLadinginshipping?

A.Torequestpaymentfromthebuyer

B.Toserveasacontractofcarriage,receipt,anddocumentoftitle

C.Todeclaregoodsforcustomspurposes

D.Toinsuretheshipmentagainstloss

【答案】：B22、Whennegotiatingacontract,ifonepartysays'Wecan'tacceptyourofferasitstands,butwearewillingtodiscussa(counter-offer)',whatdoes'counter-offer'mean?

A.Arejectionoftheoriginaloffer

B.Anewoffermadeinresponsetotheoriginaloffer

C.Anacceptanceoftheofferwithminorchanges

D.Arequestformoreinformation

【答案】：B23、Whichofthefollowingisanexampleofa'hardskill'ininternationalbusiness?

A.Emotionalintelligence

B.Cross-culturalawareness

C.Financialstatementanalysis

D.Conflictresolution

【答案】：C24、The(WTO)disputesettlementmechanismisprimarilydesignedto______.

A.Imposeeconomicsanctions

B.Provideaforumfornegotiationandadjudicationoftradedisputes

C.Setglobalproductstandards

D.Offerloanstodevelopingcountries

【答案】：B25、Thepracticeofsellingthesameproductatdifferentpricesindifferentnationalmarketsisknownas______.

A.transferpricing

B.pricediscrimination

C.dumping

D.parallelimporting

【答案】：B26、Inaletterofcredittransaction,theadvisingbank'sprimaryresponsibilityisto().

A.Paythebeneficiary

B.Authenticatethecredit

C.Negotiatethedocuments

D.Confirmthecredit

【答案】：B27、Whenpreparingabusinesspresentationforaninternationalaudience,whatisanessentialconsideration?

A.Usecomplexjargontodemonstrateexpertise.

B.Speakonlyinyournativelanguageandprovidenotranslation.

C.Adaptvisualstobeculturallyneutralandavoididioms.

D.Rushthroughslidestocovermorecontent.

【答案】：C28、Inabusinessmeeting,whenyouwanttopolitelydisagreewithacolleague'sproposal,whichphraseismostappropriate?

A.Icompletelydisagreewithyouridea.

B.That'sawrongapproach.

C.Iseeyourpoint,buthaveweconsideredalternativesolutions?

D.Yourproposalwon'tworkatall.

【答案】：C29、WhatistheprimarypurposeofaLetterofCreditininternationaltradetransactions?

A.Toprovidefinancingforthebuyer

B.Toguaranteepaymenttotheselleruponmeetingspecifiedconditions

C.Toserveasasalescontractbetweenparties

D.Toreplacetheneedforshippingdocuments

【答案】：B30、Insupplychainmanagement,whatdoes'just-in-time'(JIT)inventorysystemaimtoachieve?

A.Maximizinginventorylevelstoavoidstockouts

B.Reducingwastebyreceivinggoodsonlyastheyareneeded

C.Storingrawmaterialsinmultiplelocations

D.Delayingpaymentstosuppliers

【答案】：B31、Inanemail,whichofthefollowingisthemostappropriateclosingforaformalbusinesscommunication?

A.Cheers,

B.Yoursfaithfully,

C.Seeyousoon,

D.Takecare,

【答案】：B32、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C33、Whatdoestheabbreviation'ETA'commonlyrefertoinlogisticsandsupplychainmanagement?

A.ExportTradingAuthorization

B.EstimatedTimeofArrival

C.ElectronicTransactionAgreement

D.ExportTariffAssessment

【答案】：B34、A'ConfirmedIrrevocableLetterofCredit'providesthegreatestsecuritytothebeneficiary(exporter)because______.

A.Itcanbeamendedwithoutthebeneficiary'sconsent

B.Itaddstheconfirmationofabankintheexporter'scountry

C.Itisalwayspayableatsight

D.Itrequiresfewerdocuments

【答案】：B35、Inabusinessnegotiation,ifyousay'Let'stablethisissuefornow,'whatdoyoumean?

A.Todiscussitimmediately

B.Topostponethediscussion

C.Tosignanagreement

D.Torejecttheproposal

【答案】：B36、Youarewritingafollow-upemailafterajobinterview.Whichsubjectlineismosteffective?

A.Thankyou

B.InterviewFollow-up:[YourName]-MarketingManagerPosition

C.Checkingin

D.Fromtheinterviewyesterday

【答案】：B37、Whichtypeofletterofcreditallowsforpartialshipmentsandtransshipment?

A.RevocableL/C

B.IrrevocableL/C

C.TransferableL/C

D.ConfirmedL/C

【答案】：B38、Incross-culturalcommunication,whatisa'high-context'culturecharacterizedby?

A.Explicit,directverbalcommunication

B.Relianceonnon-verbalcuesandimplicitunderstanding

C.Emphasisonwrittencontractsoververbalagreements

D.Quickdecision-makingprocesses

【答案】：B39、The(Hofstede'sculturaldimensions)theoryincludeswhichofthefollowingdimensionsusedtoanalyzeculturaldifferencesinbusinesscontexts?

A.PowerDistance,Individualismvs.Collectivism,Masculinityvs.Femininity,UncertaintyAvoidance,Long-TermOrientation,Indulgencevs.Restraint

B.High-contextvs.Low-context,Monochronicvs.Polychronic,Universalismvs.Particularism

C.Ethnocentrism,Polycentrism,Geocentrism

D.Tariffbarriers,Non-tariffbarriers,Quotas

【答案】：A40、Whichofthefollowingisanexampleofnon-verbalcommunicationinabusinessnegotiation?

A.Speakinginaclear,audiblevoice.

B.Maintainingeyecontactandnoddingtoshowunderstanding.

C.Usingpreciselegalterminologyinthecontract.

D.Sendingafollow-upemailsummarizingpoints.

【答案】：B41、Whichofthefollowingbestdescribestheconceptof'dumping'ininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B42、Whichofthefollowingbestdescribesa'LetterofCredit'ininternationaltradefinance?

A.Apromisebytheimportertopaytheexporterdirectly

B.Abank'sundertakingtopaytheexporterifdocumentsmeetspecifiedconditions

C.Aninsurancepolicyforcargo

D.Acontractforfuturecurrencyexchange

【答案】：B43、A______letterofcreditcannotbechangedorcancelledwithouttheagreementofallpartiesinvolved.

A.revocable

B.irrevocable

C.transferable

D.confirmed

【答案】：B44、Whichofthefollowingbestdescribesa'LetterofCredit'(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyer'sbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A45、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwriti