2026年国际商务英语一级考试练习题（培优）

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、Infinancialstatements,the'BalanceSheet'providesasnapshotofacompany'sfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+Owner'sEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B2、Whatisthemaindifferencebetweena'distributor'andan'agent'?

A.Adistributortakestitletogoods;anagentdoesnot

B.Adistributorsellsservices;anagentsellsproducts

C.Anagentworksforthebuyer;adistributorworksfortheseller

D.Thereisnosignificantdifference

【答案】：A3、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B4、Whichdocumentisrequiredforimportinggoodsintomostcountriesanddeclaresthevalueofgoodsforcustomspurposes?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.BillofLading

【答案】：A5、A'back-to-back'letterofcreditistypicallyusedinwhichofthefollowingsituations?

A.Whenthebuyerandsellerareinthesamecountry

B.Whentheselleractsasanintermediarybetweenasupplierandabuyer

C.Whengoodsareshippedbyairfreight

D.Whenthetransactioninvolvesbartertrade

【答案】：B6、Whichclauseinacontractprotectspartiesfromeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Arbitrationclause

B.Forcemajeureclause

C.Jurisdictionclause

D.Liquidateddamagesclause

【答案】：B7、Whenwritingaprofessionalemail,whichsubjectlineismosteffective?

A.Urgent:QuestionaboutQ3Report

B.Hello

C.Regardingourmeeting

D.Important

【答案】：A8、Whenpreparingabusinesspresentationforaninternationalaudience,whatisanessentialconsideration?

A.Usecomplexjargontodemonstrateexpertise.

B.Speakonlyinyournativelanguageandprovidenotranslation.

C.Adaptvisualstobeculturallyneutralandavoididioms.

D.Rushthroughslidestocovermorecontent.

【答案】：C9、Whencreatingapresentation,whichofthefollowingisakeyprincipleforslidedesign?

A.Includeasmuchtextaspossiblesotheaudiencedoesn'tmissanything.

B.Useadifferentfontandcolorforeverybulletpoint.

C.Keepthelayoutsimpleandunclutteredwithhighcontrast.

D.Readtheslidesverbatimtotheaudience.

【答案】：C10、Inameeting,ifyouwishtopolitelydisagreewithacolleague'ssuggestion,whichphraseismostprofessional?

A.That'sastupididea.

B.Iseeyourpoint,buthaveweconsideredthebudgetimplications?

C.Youarecompletelywrongaboutthat.

D.Idon'tcarewhatyouthink.

【答案】：B11、TheprimarypurposeofIncoterms®2020isto______.

A.setinternationalpricesforcommodities

B.provideasetofinternationalrulesfortheinterpretationoftradeterms

C.regulatecustomsdutiesworldwide

D.standardizeproductpackaging

【答案】：B12、Whichofthefollowingbestdescribes'dumping'ininternationaltrade?

A.Sellingexcessinventoryatadiscountdomestically

B.Exportinggoodsatapricebelowtheirnormalvalueorbelowproductioncost

C.Subsidizingexportstomakethemcheaper

D.Disposingofhazardouswasteinforeigncountries

【答案】：B13、Whatdoes'paymentinadvance'meanforanexporter?

A.Theexporterbearsthemostrisk

B.Theexporterreceivespaymentbeforeshippinggoods

C.Paymentismadeafter90daysofshipment

D.Paymentismadethroughathirdparty

【答案】：B14、Ininternationalmarketing,whatistheprimaryadvantageofstandardizationofmarketingmix?

A.Betteradaptationtolocalmarketconditions

B.Significantcostreductionsthrougheconomiesofscale

C.Enhancedabilitytomeetspecificculturalpreferences

D.Reducedregulatorycompliancecomplexity

【答案】：B15、WhenconductingaPESTLEanalysis(forinternationalbusinessenvironment),whatdoesthe'E'intheacronymtypicallyrepresent?

A.Economic

B.Environmental

C.Educational

D.Exchangerate

【答案】：B16、Ininternationalarbitration,the'seatofarbitration'determines().

A.Thephysicallocationofhearings

B.Theprocedurallawgoverningarbitration

C.Thenationalityofarbitrators

D.Thelanguageofproceedings

【答案】：B17、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A18、WhichofthefollowingrisksistypicallyNOTcoveredunderastandardMarineCargoInsurancepolicy(e.g.,ICC(A))?

A.Generalaveragesacrifice

B.Theft

C.Ordinaryleakage

D.Fire

【答案】：C19、Whichofthefollowingisanexampleofnon-verbalcommunicationinabusinessnegotiation?

A.Speakinginaclear,audiblevoice.

B.Maintainingeyecontactandnoddingtoshowunderstanding.

C.Usingpreciselegalterminologyinthecontract.

D.Sendingafollow-upemailsummarizingpoints.

【答案】：B20、Whichofthefollowingisanexampleofa'non-tariffbarrier'totrade?

A.Anadvaloremtariff

B.Aspecifictariff

C.Aquotaonimportedtextiles

D.Avalue-addedtaxondomesticsales

【答案】：C21、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B22、Whichofthefollowingbestdescribestheconceptof'dumping'ininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B23、Whichofthefollowingrepresentsthemostformalregisterforabusinessmeeting?

A.Okayguys,let'sgetthisshowontheroad.

B.Goodmorning,everyone.Shallweproceedwiththeagenda?

C.Yo,what'stheplanfortoday?

D.Right,let'scrackonwithit.

【答案】：B24、Inaformalbusinessemail,whichsalutationismostsuitablewhenaddressingapotentialclientwhosenameandgenderareunknown?

A.DearSir/Madam

B.Heythere

C.ToWhomItMayConcern

D.DearFriend

【答案】：A25、Ininternationaltrade,whichpaymentmethodoffersthehighestlevelofsecurityforanexporter?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.Consignment

【答案】：C26、WhatistheprimarypurposeofaLetterofCreditininternationaltradetransactions?

A.Toprovidefinancingforthebuyer

B.Toguaranteepaymenttotheselleruponmeetingspecifiedconditions

C.Toserveasasalescontractbetweenparties

D.Toreplacetheneedforshippingdocuments

【答案】：B27、Inaformalbusinessemail,whichsalutationismostsuitablewhenaddressingapotentialclientwhosenameandgenderareunknown?

A.DearSir/Madam

B.Heythere

C.ToWhomItMayConcern

D.DearFriend

【答案】：A28、Whichdocumentisissuedbyacarriertoacknowledgereceiptofgoodsforshipment(andservesasevidenceofthecontractofcarriage)?

A.CommercialInvoice

B.BillofLading

C.CertificateofOrigin

D.PackingList

【答案】：B29、Inthecontextofinternationalbusiness,'CulturalIntelligence'(CQ)refersto:

A.Theabilitytospeakmultiplelanguagesfluently.

B.Thecapabilitytofunctioneffectivelyinvariousculturalcontexts.

C.Theknowledgeofglobaleconomichistory.

D.Theskillofnegotiatingtradetariffs.

【答案】：B30、TheIncotermsrulethatplacesmaximumresponsibilityontheselleris().

A.EXW

B.FCA

C.DDP

D.CIF

【答案】：C31、InaSWOTanalysis,whatdoesthe'W'standfor?

A.Weaknesses

B.Waystoimprove

C.Workload

D.Warranties

【答案】：A32、Underadocumentarycollection,thefinancialinstrumentusedtodemandpaymentisthe().

A.commercialinvoice

B.billoflading

C.draft(billofexchange)

D.insurancecertificate

【答案】：C33、Whennegotiatingacontract,thephrase'forcemajeure'refersto().

A.aminorbreachofcontract

B.unforeseeablecircumstancesthatpreventcontractfulfillment

C.intentionaldelayindelivery

D.achangeinmarketprices

【答案】：B34、Inajointventureagreement,'equity'typicallyrefersto:

A.Thetotaldebtincurredbytheventure.

B.Theownershipstakeorsharesheldbyeachpartner.

C.Theprofit-sharingratiounrelatedtoownership.

D.Themanagementrightsexclusivetoonepartner.

【答案】：B35、Theterm(FOB)standsfor______.

A.FreeonBoard

B.FreightonBoard

C.FreeofCharge

D.FreightofBill

【答案】：A36、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment(paymentbeforeshipment).

D.Consignment(paymentaftergoodsaresold).

【答案】：C37、Ininternationaltrade,thepartywhosellsgoodsorservicesiscalledthe______.

A.Consignee

B.Exporter

C.Importer

D.Carrier

【答案】：B38、UndertheWTO'sprincipleof'Most-Favored-Nation(MFN)Treatment',amembercountrymust______.

A.Givepreferentialtreatmenttogoodsfromleast-developedcountries

B.ImmediatelyextendanytradeadvantagegrantedtoonemembertoallotherWTOmembers

C.Treatdomesticandforeigngoodsequally

D.Limitimportstoprotectdomesticindustries

【答案】：B39、Ininternationalmarketing,adaptingaproducttomeetlocalpreferencesiscalled().

A.standardization

B.globalization

C.adaptation

D.centralization

【答案】：C40、UndertheUCP600,themaximumnumberofdaysallowedforabanktoexaminedocumentspresentedunderaletterofcreditis().

A.5bankingdays

B.7bankingdays

C.10bankingdays

D.21calendardays

【答案】：A41、Whenacompanywantstoexpandintoaforeignmarketwithminimalrisk,whichentrymodeistypicallyconsideredtheeasiest?

A.Jointventure

B.Directinvestment

C.Exporting

D.Franchising

【答案】：C42、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C43、Whichtypeofmeetingwouldbemostappropriateformakingafinaldecisiononamajorproject?

A.Brainstormingsession

B.Boardmeeting

C.Informalcatch-up

D.Trainingworkshop

【答案】：B44、Whatisthemainpurposeofmarketsegmentationininternationalmarketing?

A.Toreduceproductioncosts

B.Todivideheterogeneousmarketsintohomogeneousgroups

C.Tostandardizeproductsglobally

D.Toeliminatecompetition

【答案】：B45、Thedocumentthatdetailsthecontentsofashipmentandisusedforcustomsdeclarationiscalleda______.

A.BillofExchange

B.InsurancePolicy

C.CommercialInvoice

D.PackingList

【答案】：D46、Whichofthefollowingisanexampleofnon-verbalcommunicationinabusinessnegotiation?

A.Speakinginaclear,audiblevoice.

B.Maintainingeyecontactandnoddingtoshowunderstanding.

C.Usingpreciselegalterminologyinth