2026年国际商务英语一级考试练习题及参考答案【完整版】

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、Ininternationalbusiness,'tariffs'primarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A2、UndertheWTO'sprincipleof'Most-Favored-Nation(MFN)Treatment',amembercountrymust______.

A.Givepreferentialtreatmenttogoodsfromleast-developedcountries

B.ImmediatelyextendanytradeadvantagegrantedtoonemembertoallotherWTOmembers

C.Treatdomesticandforeigngoodsequally

D.Limitimportstoprotectdomesticindustries

【答案】：B3、Whenacountry'scurrencydepreciates,itsexportsgenerallybecome______.

A.Moreexpensiveforforeignbuyers

B.Lessexpensiveforforeignbuyers

C.Unchangedinprice

D.Subjecttohighertariffs

【答案】：B4、Adocumentthatprovidesevidenceofacontractofcarriagebyseaiscalled().

A.Commercialinvoice

B.Packinglist

C.Billoflading

D.Certificateoforigin

【答案】：C5、Theterm(FOB)standsfor______.

A.FreeonBoard

B.FreightonBoard

C.FreeofCharge

D.FreightofBill

【答案】：A6、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwritingtorequestthequarterlysalesreport.

C.Yo,canyouhitmebackwiththosefiles?

D.Sendmethefilesnow.

【答案】：B7、Undertheterm(CIF),thesellerisresponsiblefor______.

A.Cost,insurance,andfreighttothenamedportofdestination

B.Costandfreightonly

C.Deliverytothebuyer'swarehouse

D.Unloadingcostsatthedestinationport

【答案】：A8、AccordingtotheUnitedNationsConventiononContractsfortheInternationalSaleofGoods(CISG),whendoestheriskoflosspasstothebuyerifthecontractinvolvescarriageofgoodsandnospecificplacefordeliveryisstated?

A.Whenthegoodsarehandedovertothefirstcarrier

B.Whenthegoodsaredeliveredatthebuyer'spremises

C.Whenthecontractissigned

D.Whenthesellerreceivespayment

【答案】：A9、Whencalculatingthecompoundannualgrowthrate(CAGR)forinternationalmarketexpansionover3years,whichformulaiscorrect?(whereEV=EndingValue,BV=BeginningValue,n=numberofyears)

A.(EV/BV)^(1/n)-1

B.(EV-BV)/n

C.(EV/BV-1)/n

D.(EV-BV)/BV×100%

【答案】：A10、Whenpreparingforavideoconferencewithinternationalclients,whichpracticeshouldbeavoided?

A.Testingaudioandvideoequipmentbeforehand

B.Wearingprofessionalattire

C.Schedulingwithoutconsideringtimezonedifferences

D.Havingrelevantdocumentsready

【答案】：C11、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B12、Whichofthefollowingbestdescribesa'LetterofCredit'ininternationaltrade?

A.Adocumentpromisingpaymentuponpresentationofcompliantdocuments

B.Aloanagreementbetweenbuyerandseller

C.Acertificateofqualityinspection

D.Ashippingdocumentforcustomsclearance

【答案】：A13、Whencalculatingthetotallandedcostofanimportedproduct,whichofthefollowingisusuallyNOTincluded?

A.Purchaseprice(FOB)

B.Internationalfreightcharges

C.Importdutiesandtaxes

D.Domesticmarketingexpensesaftersale

【答案】：D14、Whatdoes'L/Catsight'meaninpaymentterms?

A.TheL/Cisvalidforimmediatepresentation

B.Paymentismadeimmediatelyuponpresentationofcompliantdocuments

C.TheL/Crequiressightdraftonly

D.Paymentisdeferredfor30days

【答案】：B15、Whennegotiatingacontract,thephrase'subjecttoboardapproval'mostlikelymeans:

A.Thedealisfinalandcannotbechanged.

B.Theagreementiscontingentonapprovalbythecompany'sgoverningbody.

C.Thenegotiatorhasfullauthoritytosignimmediately.

D.Thecontractrequiresapprovalfromagovernmentregulator.

【答案】：B16、Whatdoestheterm'forcemajeure'refertoininternationalcontracts?

A.Aclauseallowingcontractterminationwithoutpenalty

B.Extraordinaryeventsbeyondparties'controlthatpreventcontractfulfillment

C.Mandatorygovernmentinterventionintrade

D.Anincreaseinrawmaterialcosts

【答案】：B17、A'SightDraft'underadocumentarycollectionmeansthatthedraftispayable______.

A.Atafuturespecifieddate

B.Uponacceptancebythedrawee

C.Onpresentation(atsight)

D.Aftergoodsaresold

【答案】：C18、Whenmakinganinternationalpayment,whichofthefollowingisthemostsecuremethodfortheseller?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.CashinAdvance

【答案】：C19、A'ConfirmedIrrevocableLetterofCredit'providesthegreatestsecuritytothebeneficiary(exporter)because______.

A.Itcanbeamendedwithoutthebeneficiary'sconsent

B.Itaddstheconfirmationofabankintheexporter'scountry

C.Itisalwayspayableatsight

D.Itrequiresfewerdocuments

【答案】：B20、Ininternationaltrade,whichpaymentmethodoffersthehighestlevelofsecurityforanexporter?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.Consignment

【答案】：C21、Inanemail,whichofthefollowingisthemostappropriateclosingforaformalbusinesscommunication?

A.Cheers,

B.Yoursfaithfully,

C.Seeyousoon,

D.Takecare,

【答案】：B22、Whenacountryimposesataxonimportedgoodstoprotectitsdomesticindustries,itiscalleda().

A.subsidy

B.quota

C.tariff

D.embargo

【答案】：C23、Theterm'ForceMajeure'inacontractprimarilyrefersto______.

A.Abreachofcontractbyoneparty

B.Unforeseeablecircumstancesthatpreventfulfillingthecontract

C.Achangeinmarketprices

D.Adelaycausedbyinefficientmanagement

【答案】：B24、Whichdocumentisissuedbyacarriertoacknowledgereceiptofcargoforshipmentandservesasacontractofcarriage?

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C25、Inaformalbusinesspresentation,whichopeningismosteffective?

A.Okay,so...let'sgetstartedIguess

B.Goodmorningeveryone,thankyouforyourtimetoday.I'llbediscussing...

C.Heyfolks,thanksforcoming.TodayIwanttotalkabout...

D.Caneveryonehearme?Let'sbegin

【答案】：B26、Whatistheprimarycharacteristicofa'jointventure'ininternationalbusiness?

A.Onecompanyacquiresanothercompanyoutright

B.Twoormorecompaniescreateanewlegalentitytogether

C.Acompanylicensesitstechnologytoaforeignpartner

D.Acompanyexportsdirectlytoforeignmarkets

【答案】：B27、Whatdoestheterm'FOB'standforininternationaltrade?

A.FreeonBoard

B.FreightonBoard

C.FreeofBond

D.FreightofBusiness

【答案】：A28、Whichtypeoftariffisimposedspecificallytoprotectdomesticindustriesfromforeigncompetition?

A.Revenuetariff

B.Protectivetariff

C.Countervailingduty

D.Antidumpingduty

【答案】：B29、Underthetermsof(CIF),thesellermustprocureinsuranceagainstthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.TheminimuminsurancecoveragerequiredbyIncoterms®2020is______.

A.InstituteCargoClauses(A)orsimilar

B.InstituteCargoClauses(C)orsimilar

C.InstituteWarClausesonly

D.asagreedbetweenbuyerandseller,withnominimum

【答案】：B30、Ininternationalmarketing,whatdoes'standardization'ofaproductreferto?

A.Adaptingtheproducttolocalmarkets

B.Sellingthesameproductworldwidewithoutchanges

C.EnsuringproductqualitymeetsISOstandards

D.Standardizingpricingacrossallmarkets

【答案】：B31、Whatisthemainpurposeofmarketsegmentationininternationalmarketing?

A.Toreduceproductioncosts

B.Todivideheterogeneousmarketsintohomogeneousgroups

C.Tostandardizeproductsglobally

D.Toeliminatecompetition

【答案】：B32、Inbusinesscorrespondence,'ASAP'isanabbreviationfor().

A.Assoonaspossible

B.Assoonaspractical

C.Atsoonestavailableperiod

D.Allsystemsareperfect

【答案】：A33、Theprimarypurposeofan(ExportCreditAgency-ECA)isto______.

A.Setexportquotas

B.Providegovernment-backedinsuranceandguaranteestosupportdomesticexports

C.Negotiatefreetradeagreements

D.Inspectexportgoodsforquality

【答案】：B34、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B35、Whichofthefollowingisacommonnon-tariffbarriertotrade?

A.Importtariff

B.Exportquota

C.Importquota

D.Value-addedtax

【答案】：C36、Whatdoestheabbreviation'FOB'standforinIncoterms?

A.FreeOnBoard

B.FreightOnBoard

C.FreeofBorder

D.ForwardOnBoard

【答案】：A37、A'spotexchangerate'referstothecurrentratefor______.

A.Buyingacurrencyfordeliveryatafuturedate

B.Exchangingonecurrencyforanotherforimmediatedelivery

C.Theaveragerateoveramonth

D.Agovernment-fixedrate

【答案】：B38、Ininternationalbusiness,whatisa'wholly-ownedsubsidiary'?

A.Acompanyowned100%byaparentcompany

B.Acompanywithmultipleshareholders

C.Ajointventurewithmajorityownership

D.Alicensedfranchiseoperation

【答案】：A39、Whichclauseinacontracttypicallyprotectsapartyfromliabilityiftheyareunabletofulfilltheirobligationsduetoeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Indemnityclause

B.ForceMajeureclause

C.Jurisdictionclause

D.Arbitrationclause

【答案】：B40、Whatdoestheterm'quota'refertoininternationaltradepolicy?

A.Ataxonimportedgoods

B.Alimitonthequantityofgoodsthatcanbeimported

C.Arequirementforproductcertification

D.Avoluntaryexportrestraint

【答案】：B41、Whenwritingaprofessionalemail,whichsubjectlineismosteffective?

A.Urgent:QuestionaboutQ3Report

B.Hello

C.Regardingourmeeting

D.Important

【答案】：A42、A(standbyLetterofCredit)isprimarilyusedto______.

A.financetheshipmentofgoods

B.guaranteeperformanceorpaymentobligations,servingasabackuppaymentmechanism

C.replaceabillofladingasatitledocument

D.provideinsurancecoverageforgoodsintransit

【答案】：B43、Whenacompanysellsgoodsabroadatapricelowerthanitsdomesticmarketprice,itmaybeaccusedof______.

A.moneylaundering

B.dumping

C.arbitrage

D.licensing

【答案】：B44、Whencalculatingthetotallandedcostofimportedgoods,whichofthefollowingistypicallyNOTincluded?

A.Purchaseprice

B.Internationalfreight

C.Domesticdeliverytowarehouse

D.Researchanddevelopmentcosts

【答案】：D45、The(principleofcomparativeadvantage)suggeststhatacountryshouldspecializeinproducingandexportinggoods______.

A.forwhichithasanabsolutelowerproductioncost

B.forwhichithasthelowestopportunitycostcomparedtoothercountries

C.thatuseitsmostabundantnaturalresourcesonly

D.thatareinhighdemandglobally

【答案】：B46、Inthecontextofsupplychainmanagement,whatdoes'Just-in-Time'(JIT)inventorymanagementaimtoachieve?

A.Receivinggoodsjustbeforetheyareneededintheproductionprocesstoreduce