2026年国际商务英语一级考试练习题附答案【基础题】

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、Underthetermsof______,thesellermustcontractforinsurancecoveringthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.

A.FCA

B.FOB

C.CFR

D.CIF

【答案】：D2、UndertheWTO'sprincipleof'Most-Favored-Nation(MFN)Treatment',amembercountrymust______.

A.Givepreferentialtreatmenttogoodsfromleast-developedcountries

B.ImmediatelyextendanytradeadvantagegrantedtoonemembertoallotherWTOmembers

C.Treatdomesticandforeigngoodsequally

D.Limitimportstoprotectdomesticindustries

【答案】：B3、A'countertrade'transactioninvolves______.

A.Paymentinhardcurrencyonly

B.Theexchangeofgoodsorservicesforothergoodsorservices,partiallyorfully

C.TradebetweentwosubsidiariesofthesameMNC

D.Illegaltradepractices

【答案】：B4、Whatistheprimaryriskassociatedwithexportingonan'openaccount'basis?

A.Thebuyermayrejectthegoodsuponarrival

B.Theexporterbearstheriskofnon-paymentaftergoodsareshipped

C.Currencyfluctuationrisks

D.Highertransportationcosts

【答案】：B5、Whichofthefollowingbestdescribestheconceptof'dumping'ininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B6、Whenpreparingabusinesspresentationforaninternationalaudience,whatisanessentialconsideration?

A.Usecomplexjargontodemonstrateexpertise.

B.Speakonlyinyournativelanguageandprovidenotranslation.

C.Adaptvisualstobeculturallyneutralandavoididioms.

D.Rushthroughslidestocovermorecontent.

【答案】：C7、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B8、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasit'sunacceptable.

B.Weappreciateyourproposal,butitdoesn'talignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewon'tconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B9、Thepracticeofsellingthesameproductatdifferentpricesindifferentnationalmarketsisknownas______.

A.transferpricing

B.pricediscrimination

C.dumping

D.parallelimporting

【答案】：B10、Whenacompanysellsgoodsabroadatapricelowerthanitsdomesticmarketprice,itmaybeaccusedof______.

A.moneylaundering

B.dumping

C.arbitrage

D.licensing

【答案】：B11、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B12、A______isadocumentissuedbyacarriertoashipper,acknowledgingreceiptofgoodsforshipment.

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C13、The(principleofcomparativeadvantage)suggeststhatacountryshouldspecializeinproducingandexportinggoods______.

A.forwhichithasanabsolutelowerproductioncost

B.forwhichithasthelowestopportunitycostcomparedtoothercountries

C.thatuseitsmostabundantnaturalresourcesonly

D.thatareinhighdemandglobally

【答案】：B14、Whatdoestheabbreviation'FOB'standforinIncoterms?

A.FreeOnBoard

B.FreightOnBoard

C.FreeofBorder

D.ForwardOnBoard

【答案】：A15、The'J-curveeffect'ininternationaleconomicsdescribes().

A.thelong-termgrowthpathofadevelopingeconomy

B.theinitialworseningandsubsequentimprovementofatradebalanceaftercurrencydepreciation

C.therelationshipbetweeninflationandunemployment

D.thecycleofforeigndirectinvestment

【答案】：B16、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】：B17、Ininternationalmarketing,adaptingaproducttomeetlocalpreferencesiscalled().

A.standardization

B.globalization

C.adaptation

D.centralization

【答案】：C18、Whenacompanywantstoenteraforeignmarketwithminimalrisk,itoftenstartswith().

A.Directinvestment

B.Jointventure

C.Exporting

D.Licensing

【答案】：C19、Theprimarypurposeofan(ExportCreditAgency-ECA)isto______.

A.Setexportquotas

B.Providegovernment-backedinsuranceandguaranteestosupportdomesticexports

C.Negotiatefreetradeagreements

D.Inspectexportgoodsforquality

【答案】：B20、InbusinessEnglish,whichexpressionismostappropriateformakingatentativesuggestioninateamdiscussion?

A.Wemustdoitthiswayorelsewe'llfail.

B.Perhapswecouldconsiderexploringalternativesuppliers.

C.Idemandthatwechangetheplanimmediately.

D.Thisideaisdefinitelythebestone,noquestionsasked.

【答案】：B21、Inaformalbusinesspresentation,whichopeningismosteffective?

A.Okay,so...let'sgetstartedIguess

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

C.Heyfolks,thanksforcoming.TodayIwanttotalkabout...

D.Caneveryonehearme?Let'sbegin

【答案】：B22、Whichofthefollowingisanexampleofnon-verbalcommunicationinabusinessnegotiation?

A.Speakinginaclear,audiblevoice.

B.Maintainingeyecontactandnoddingtoshowunderstanding.

C.Usingpreciselegalterminologyinthecontract.

D.Sendingafollow-upemailsummarizingpoints.

【答案】：B23、InbusinessEnglish,whatdoesthephrase'totableanissue'meaninBritishEnglishcontexts?

A.Topostponediscussionindefinitely

B.Tobringamatterforwardforimmediatediscussion

C.Toremoveanitemfromtheagenda

D.Toassignresponsibilityforanissue

【答案】：B24、A______isataximposedonimportstoprotectdomesticindustriesfromforeigncompetition.

A.Subsidy

B.Quota

C.Tariff

D.Embargo

【答案】：C25、Whatisthemaindifferencebetweena'distributor'andan'agent'?

A.Adistributortakestitletogoods;anagentdoesnot

B.Adistributorsellsservices;anagentsellsproducts

C.Anagentworksforthebuyer;adistributorworksfortheseller

D.Thereisnosignificantdifference

【答案】：A26、Ifacontractissigned'subjecttoboardapproval',whatdoesthisimply?

A.Thecontractislegallybindingimmediately.

B.Thecontractwillonlybecomeeffectiveifthecompany'sboardofdirectorsratifiesit.

C.Theboardhasalreadyrejectedtheterms.

D.ThecontractrequiresasignaturefromtheCEOonly.

【答案】：B27、WhichofthefollowingrepresentsthecorrectINCOTERMforasituationwherethesellerisresponsiblefordeliveringgoodsclearedforexportandpaysfortransportationtothenameddestination?

A.FCA(FreeCarrier)

B.CIP(CarriageandInsurancePaidto)

C.DDP(DeliveredDutyPaid)

D.EXW(ExWorks)

【答案】：B28、A'back-to-back'letterofcreditistypicallyusedinwhichofthefollowingsituations?

A.Whenthebuyerandsellerareinthesamecountry

B.Whentheselleractsasanintermediarybetweenasupplierandabuyer

C.Whengoodsareshippedbyairfreight

D.Whenthetransactioninvolvesbartertrade

【答案】：B29、Inanemail,whichofthefollowingisthemostappropriateclosingforaformalbusinesscommunication?

A.Cheers,

B.Yoursfaithfully,

C.Seeyousoon,

D.Takecare,

【答案】：B30、Whichofthefollowingisakeydisadvantageofusingdistributorsininternationalmarkets?

A.Higherinitialinvestmentrequired

B.Lesscontrolovermarketingandcustomerrelationships

C.Greaterdifficultyinachievingeconomiesofscale

D.Increaseddirectresponsibilityforregulatorycompliance

【答案】：B31、Acompanythatsellsgoodsdirectlytoconsumersinanothercountrythroughitsownonlineplatformisengagingin______.

A.IndirectExporting

B.Licensing

C.Franchising

D.DirectExporting

【答案】：D32、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C33、Ininternationaltrade,whichpaymentmethodoffersthehighestlevelofsecurityforanexporter?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.Consignment

【答案】：C34、Underthetermsof(CIF),thesellermustprocureinsuranceagainstthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.TheminimuminsurancecoveragerequiredbyIncoterms®2020is______.

A.InstituteCargoClauses(A)orsimilar

B.InstituteCargoClauses(C)orsimilar

C.InstituteWarClausesonly

D.asagreedbetweenbuyerandseller,withnominimum

【答案】：B35、Inthecontextofglobalbusiness,whatistheprimarypurposeofaSWOTanalysis?

A.Toanalyzeacompany'sfinancialratios

B.Toevaluateacompany'sinternalstrengthsandweaknessesandexternalopportunitiesandthreats

C.Toforecastcurrencyexchangerates

D.Toassesssupplychainrisksonly

【答案】：B36、InbusinessEnglish,whichexpressionismostappropriateformakingatentativesuggestioninateamdiscussion?

A.Wemustdoitthiswayorelsewe'llfail.

B.Perhapswecouldconsiderexploringalternativesuppliers.

C.Idemandthatwechangetheplanimmediately.

D.Thisideaisdefinitelythebestone,noquestionsasked.

【答案】：B37、Incross-culturalcommunication,whatisa'high-context'culturecharacterizedby?

A.Explicit,directverbalcommunication

B.Relianceonnon-verbalcuesandimplicitunderstanding

C.Emphasisonwrittencontractsoververbalagreements

D.Quickdecision-makingprocesses

【答案】：B38、Thedocumentthatdetailsthecontentsofashipmentandisusedforcustomsdeclarationiscalleda______.

A.BillofExchange

B.InsurancePolicy

C.CommercialInvoice

D.PackingList

【答案】：D39、Whencalculatingthetotallandedcostofimportedgoods,whichofthefollowingistypicallyNOTincluded?

A.Purchaseprice

B.Internationalfreight

C.Domesticdeliverytowarehouse

D.Researchanddevelopmentcosts

【答案】：D40、WhichofthefollowingrisksistypicallyNOTcoveredunderastandardMarineCargoInsurancepolicy(e.g.,ICC(A))?

A.Generalaveragesacrifice

B.Theft

C.Ordinaryleakage

D.Fire

【答案】：C41、Whatdoestheacronym'FOB'standforinIncoterms2020?

A.FreeonBoard

B.FreeofCharge

C.FreightonBoard

D.FreeOverboard

【答案】：A42、A______isawrittenorderbyoneparty(thedrawer)toanother(thedrawee)topayacertainsumofmoneytoathirdparty(thepayee)ondemandoratafixedfuturetime.

A.BillofLading

B.LetterofCredit

C.BillofExchange

D.ProformaInvoice

【答案】：C43、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C44、Whichofthefollowingbestdescribes'dumping'ininternationaltrade?

A.Sellingexcessinventoryatadiscountdomestically

B.Exportinggoodsatapricebelowtheirnormalvalueorbelowproductioncost

C.Subsidizingexportstomakethemcheaper

D.Disposingofhazardouswasteinforeigncountries

【答案】：B45、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyer'scredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A46、Wh