2026年国际商务英语一级考试练习题（夺分金卷）

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、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、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】：A3、A'ConfirmedIrrevocableLetterofCredit'providesthegreatestsecuritytothebeneficiary(exporter)because______.

A.Itcanbeamendedwithoutthebeneficiary'sconsent

B.Itaddstheconfirmationofabankintheexporter'scountry

C.Itisalwayspayableatsight

D.Itrequiresfewerdocuments

【答案】：B4、Whatdoes'paymentinadvance'meanforanexporter?

A.Theexporterbearsthemostrisk

B.Theexporterreceivespaymentbeforeshippinggoods

C.Paymentismadeafter90daysofshipment

D.Paymentismadethroughathirdparty

【答案】：B5、Inacontract,theclausestating'ThisagreementshallbegovernedbythelawsofEngland'isa()clause.

A.forcemajeure

B.jurisdiction

C.arbitration

D.applicablelaw

【答案】：D6、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyer'scountry.

【答案】：B7、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C8、A______letteriswrittentoestablishbusinessrelationswithapotentialpartner.

A.Complaint

B.Inquiry

C.Credit

D.SalesPromotion

【答案】：D9、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C10、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】：A11、Whatisaprimarydisadvantageofusinga'directexport'strategyforasmallbusiness?

A.Lossofcontrolovertheexportprocess

B.Highinitialinvestmentandresourcecommitment

C.Inabilitytoadaptproductstoforeignmarkets

D.Dependenceonintermediariesformarketknowledge

【答案】：B12、WhichofthefollowingisNOTatypicalcomponentofacommercialinvoiceininternationaltrade?

A.Incoterms®2020rule

B.Descriptionofgoodsandquantities

C.Countryoforigin

D.BillofLadingnumber

【答案】：D13、InbusinessEnglish,'totouchbase'means:

A.Toendarelationshippermanently.

B.Tomakecontactorcheckinwithsomeoneforanupdate.

C.Toavoidsomeonecompletely.

D.Tosignaformalagreement.

【答案】：B14、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwritingtorequestthequarterlysalesreport.

C.Yo,canyouhitmebackwiththosefiles?

D.Sendmethefilesnow.

【答案】：B15、Adocumentthatprovidesevidenceofacontractofcarriagebyseaiscalled().

A.Commercialinvoice

B.Packinglist

C.Billoflading

D.Certificateoforigin

【答案】：C16、WhenconductingaPESTLEanalysis(forinternationalbusinessenvironment),whatdoesthe'E'intheacronymtypicallyrepresent?

A.Economic

B.Environmental

C.Educational

D.Exchangerate

【答案】：B17、Whatdoestheterm'forcemajeure'refertoininternationalcontracts?

A.Aclauseallowingcontractterminationwithoutpenalty

B.Extraordinaryeventsbeyondparties'controlthatpreventcontractfulfillment

C.Mandatorygovernmentinterventionintrade

D.Anincreaseinrawmaterialcosts

【答案】：B18、AcompanybasedinCountryAwantstoenterthemarketinCountryBbutfearshighpoliticalrisk.Whichentrymodemightbepreferredtominimizethisrisk?

A.WhollyOwnedSubsidiary

B.JointVenture

C.LicensingorFranchising

D.DirectInvestment

【答案】：C19、WhatistheprimaryfunctionoftheWorldTradeOrganization(WTO)?

A.Toprovideloansfordevelopingcountries

B.Tooverseeglobaltraderulesanddisputeresolution

C.Tosetinternationalcurrencyexchangerates

D.Toregulatemultinationalcorporations

【答案】：B20、IninternationalbusinessEnglish,whatdoestheexpression'togotheextramile'mean?

A.Totravelforbusinessmeetings

B.Toexceedexpectationsandputinextraeffort

C.Totakeunnecessaryrisks

D.Toextendpaymentterms

【答案】：B21、Inthecontextofsupplychainmanagement,whatdoes'Just-in-Time'(JIT)inventorymanagementaimtoachieve?

A.Receivinggoodsjustbeforetheyareneededintheproductionprocesstoreduceholdingcosts.

B.Shippingproductstocustomersonthesamedaytheyareordered.

C.Purchasingrawmaterialsinbulkwellinadvanceofproduction.

D.Ensuringthatinventoryisstoredatmultiplelocationsforsafety.

【答案】：A22、InbusinessEnglish,whichexpressionismostappropriateformakingatentativesuggestioninateamdiscussion?

A.Wemustdoitthiswayorelsewe'llfail.

B.Perhapswecouldconsiderexploringalternativesuppliers.

C.Idemandthatwechangetheplanimmediately.

D.Thisideaisdefinitelythebestone,noquestionsasked.

【答案】：B23、Inaformalbusinessemail,whichsalutationismostsuitablewhenaddressingapotentialclientwhosenameandgenderareunknown?

A.DearSir/Madam

B.Heythere

C.ToWhomItMayConcern

D.DearFriend

【答案】：A24、The'FourPs'ofthemarketingmixareProduct,Price,Place,andwhichofthefollowing?

A.People

B.Process

C.Promotion

D.PhysicalEvidence

【答案】：C25、The(SWIFT)networkisprimarilyusedfor______.

A.Stocktrading

B.Internationalwiretransfers

C.Cargotracking

D.Marketresearch

【答案】：B26、Whichofthefollowingbestdescribesa'LetterofCredit'(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyer'sbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A27、InaSWOTanalysis,'Opportunities'referto:

A.Internalstrengthsthatthecompanycanleverage.

B.Externalfactorsthatthecompanycouldexploittoitsadvantage.

C.Internalweaknessesthatneedimprovement.

D.Externalthreatsthatcouldharmthecompany.

【答案】：B28、Whichofthefollowingisakeycharacteristicofa'global'corporateculture?

A.Strictadherencetohome-countrymanagementstyles

B.Integrationofdiverseculturalperspectivesintoaunifiedapproach

C.Prioritizingcost-cuttingoveremployeewelfare

D.Decentralizingalldecision-makingtolocalsubsidiaries

【答案】：B29、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B30、Inajointventureagreement,'equity'typicallyrefersto:

A.Thetotaldebtincurredbytheventure.

B.Theownershipstakeorsharesheldbyeachpartner.

C.Theprofit-sharingratiounrelatedtoownership.

D.Themanagementrightsexclusivetoonepartner.

【答案】：B31、WhatistheroleoftheInternationalChamberofCommerce(ICC)ininternationalbusiness?

A.Toenforceinternationaltradelaws

B.Toprovidetradefinanceloans

C.TopromoteinternationaltradeandestablishruleslikeIncotermsandUCP

D.Toresolvedisputesbetweennationsonly

【答案】：C32、Selectthemostgrammaticallycorrectsentenceforabusinesscontext.

A.Neitherthemanagernortheemployeeswaspresentatthemeeting.

B.Thedatasuggeststhatweneedtoreviseourstrategy.

C.Meandmyteamareresponsiblefortheproject.

D.TherearelessfactorstoconsiderthanIexpected.

【答案】：B33、Ifacompanywantstoemphasizetheurgencyofaletter,whichnotationmightitincludeintheheader?

A.CC:DepartmentHead

B.Encl:Invoice#123

C.URGENT

D.RE:Follow-up

【答案】：C34、Whatisthemainpurposeofmarketsegmentationininternationalmarketing?

A.Toreduceproductioncosts

B.Todivideheterogeneousmarketsintohomogeneousgroups

C.Tostandardizeproductsglobally

D.Toeliminatecompetition

【答案】：B35、InbusinessEnglish,whatdoesthephrase'totableanissue'meaninBritishEnglishcontexts?

A.Topostponediscussionindefinitely

B.Tobringamatterforwardforimmediatediscussion

C.Toremoveanitemfromtheagenda

D.Toassignresponsibilityforanissue

【答案】：B36、Inbusinesscorrespondence,'ASAP'isanabbreviationfor().

A.Assoonaspossible

B.Assoonaspractical

C.Atsoonestavailableperiod

D.Allsystemsareperfect

【答案】：A37、Whichpaymentmethodposesthehighestriskforaninternationalseller?

A.IrrevocableLetterofCredit

B.DocumentaryCollection(D/Patsight)

C.OpenAccount

D.CashinAdvance

【答案】：C38、Whenwritingaprofessionalemail,whichsubjectlineismosteffective?

A.Urgent:QuestionaboutQ3Report

B.Hello

C.Regardingourmeeting

D.Important

【答案】：A39、WhichIncotermruleindicatesthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination?

A.CIF

B.DAP

C.EXW

D.FCA

【答案】：B40、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyer'scountry.

【答案】：B41、Ininternationalbusinesscorrespondence,whichsalutationisconsideredthemostformalandappropriatewhenwritingtoarecipientwhosenameandgenderyoudonotknow?

A.DearSirorMadam

B.ToWhomItMayConcern

C.Hello

D.DearManager

【答案】：A42、Inadistributionagreement,an'exclusiveterritory'clausetypicallymeansthat______.

A.Thedistributorcansellcompetingproducts

B.Thesupplieragreesnottoappointotherdistributorsorselldirectlyinthatterritory

C.Thedistributormustachieveaminimumsalestarget

D.Thesuppliercanselldirectlytoanycustomerinthatterritory

【答案】：B43、Whichdocumentisrequiredbytheimportingcountry'scustomstoverifythecountrywherethegoodswereproduced?

A.BillofExchange

B.InsurancePolicy

C.CertificateofOrigin

D.PackingList

【答案】：C44、Incross-culturalbusinessmeetings,whatisakeyrecommendationforeffectivecommunicationwithJapanesecounterparts?

A.Speakloudlyanddirectlytoemphasizeyourpoints.

B.Avoidsilenceandfillanypauseswithconversation.

C.Bepatientwithsilence,asitmayindicatecontemplationratherthandisagreement.

D.Useaggressivebodylanguagetoshowconfidence.

【答案】：C45、A'countertrade'transactioninvol