2026年国际商务英语一级考试练习题附参考答案【综合卷】

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、WhichIncotermruleindicatesthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination?

A.CIF

B.DAP

C.EXW

D.FCA

【答案】：B2、Inglobalsupplychainmanagement,'just-in-time'(JIT)inventoryaimsto:

A.Maximizestocklevelstoavoidshortages.

B.Reduceinventorycostsbyreceivinggoodsonlyasneeded.

C.Stockpilematerialsforlong-termproductionruns.

D.Increasewarehousingspaceforbulkpurchases.

【答案】：B3、Whichpaymentmethodposesthehighestriskforaninternationalseller?

A.IrrevocableLetterofCredit

B.DocumentaryCollection(D/Patsight)

C.OpenAccount

D.CashinAdvance

【答案】：C4、Adocumentthatprovidesevidenceofacontractofcarriagebyseaiscalled().

A.Commercialinvoice

B.Packinglist

C.Billoflading

D.Certificateoforigin

【答案】：C5、Whenproofreadingabusinessdocument,whicherroristhemostcriticaltofix?

A.Aminorinconsistencyinfontsizebetweentwoparagraphs.

B.Afactualerrorinthedatapresentedinachart.

C.Using'affect'insteadof'effect'inasinglesentence.

D.Forgettingtoaddaclosingsalutation.

【答案】：B6、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B7、Whatdoestheterm'quota'refertoininternationaltradepolicy?

A.Ataxonimportedgoods

B.Alimitonthequantityofgoodsthatcanbeimported

C.Arequirementforproductcertification

D.Avoluntaryexportrestraint

【答案】：B8、Whatistheprimarycharacteristicofa'jointventure'ininternationalbusiness?

A.Onecompanyacquiresanothercompanyoutright

B.Twoormorecompaniescreateanewlegalentitytogether

C.Acompanylicensesitstechnologytoaforeignpartner

D.Acompanyexportsdirectlytoforeignmarkets

【答案】：B9、Inaletterofcredittransaction,theadvisingbank'sprimaryresponsibilityisto().

A.Paythebeneficiary

B.Authenticatethecredit

C.Negotiatethedocuments

D.Confirmthecredit

【答案】：B10、Whichofthefollowingisacommonbarriertointernationaltrade?

A.Freetradeagreements.

B.Exportsubsidies.

C.Non-tariffbarrierslikeimportquotas.

D.Multilateraltradenegotiations.

【答案】：C11、WhatisthemainobjectiveoftheWorldTradeOrganization(WTO)?

A.Toprovideloansfordevelopingcountries

B.Topromotefreetradebyreducingtariffsandotherbarriers

C.Toregulateglobalcurrencyexchangerates

D.Toenforceinternationallaborstandards

【答案】：B12、Whennegotiatingacontract,ifonepartysays'Wecan'tacceptyourofferasitstands,butwearewillingtodiscussa(counter-offer)',whatdoes'counter-offer'mean?

A.Arejectionoftheoriginaloffer

B.Anewoffermadeinresponsetotheoriginaloffer

C.Anacceptanceoftheofferwithminorchanges

D.Arequestformoreinformation

【答案】：B13、InbusinessEnglish,whatdoesthephrase'totableanissue'meaninBritishEnglishcontexts?

A.Topostponediscussionindefinitely

B.Tobringamatterforwardforimmediatediscussion

C.Toremoveanitemfromtheagenda

D.Toassignresponsibilityforanissue

【答案】：B14、Whichofthefollowingbestdescribesa'LetterofCredit'(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyer'sbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A15、Whichofthefollowingbestdescribesa'LetterofCredit'ininternationaltrade?

A.Adocumentpromisingpaymentuponpresentationofcompliantdocuments

B.Aloanagreementbetweenbuyerandseller

C.Acertificateofqualityinspection

D.Ashippingdocumentforcustomsclearance

【答案】：A16、Inaletterofcredittransaction,thebankthatissuestheL/Cattherequestoftheapplicant(importer)iscalledthe______.

A.AdvisingBank

B.NegotiatingBank

C.IssuingBank

D.ConfirmingBank

【答案】：C17、Ifacompanywantstoemphasizetheurgencyofaletter,whichnotationmightitincludeintheheader?

A.CC:DepartmentHead

B.Encl:Invoice#123

C.URGENT

D.RE:Follow-up

【答案】：C18、Inthecontextofanti-dumpinginvestigations,theterm(normalvalue)typicallyrefersto______.

A.thepriceofthelikeproductintheexportingcountry'sdomesticmarket

B.theaverageworldmarketpricefortheproduct

C.thepriceatwhichtheproductissoldtoathirdcountry

D.thecostofproductionintheimportingcountry

【答案】：A19、Whenacompanysellsgoodsabroadatapricelowerthanitsdomesticmarketprice,itmaybeaccusedof______.

A.moneylaundering

B.dumping

C.arbitrage

D.licensing

【答案】：B20、Whatdoes'L/Catsight'meaninpaymentterms?

A.TheL/Cisvalidforimmediatepresentation

B.Paymentismadeimmediatelyuponpresentationofcompliantdocuments

C.TheL/Crequiressightdraftonly

D.Paymentisdeferredfor30days

【答案】：B21、Whatdoestheacronym'FOB'standforinIncoterms2020?

A.FreeonBoard

B.FreeofCharge

C.FreightonBoard

D.FreeOverboard

【答案】：A22、A______isadocumentissuedbyacarriertoashipper,acknowledgingreceiptofgoodsforshipment.

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C23、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A24、Ininternationalbanking,whatisaSWIFTcodeusedfor?

A.Toencryptfinancialdata

B.Toidentifyspecificbanksandbranchesforwiretransfers

C.Tocalculateexchangerates

D.Toverifycustomeridentity

【答案】：B25、Whatdoestheterm'forcemajeure'refertoininternationalcontracts?

A.Aclauseallowingcontractterminationwithoutpenalty

B.Extraordinaryeventsbeyondparties'controlthatpreventcontractfulfillment

C.Mandatorygovernmentinterventionintrade

D.Anincreaseinrawmaterialcosts

【答案】：B26、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C27、WhatistheprimarypurposeofaBillofLadinginshipping?

A.Torequestpaymentfromthebuyer

B.Toserveasacontractofcarriage,receipt,anddocumentoftitle

C.Todeclaregoodsforcustomspurposes

D.Toinsuretheshipmentagainstloss

【答案】：B28、Whichorganizationisresponsibleforsettinginternationalstandardsforqualitymanagementsystems?

A.WTO

B.ISO

C.IMF

D.WorldBank

【答案】：B29、A'ConfirmedIrrevocableLetterofCredit'providesthegreatestsecuritytothebeneficiary(exporter)because______.

A.Itcanbeamendedwithoutthebeneficiary'sconsent

B.Itaddstheconfirmationofabankintheexporter'scountry

C.Itisalwayspayableatsight

D.Itrequiresfewerdocuments

【答案】：B30、Whennegotiatingacontract,thephrase'subjecttoboardapproval'mostlikelymeans:

A.Thedealisfinalandcannotbechanged.

B.Theagreementiscontingentonapprovalbythecompany'sgoverningbody.

C.Thenegotiatorhasfullauthoritytosignimmediately.

D.Thecontractrequiresapprovalfromagovernmentregulator.

【答案】：B31、Inthecontextofglobalbusiness,whatistheprimarypurposeofaSWOTanalysis?

A.Toanalyzeacompany'sfinancialratios

B.Toevaluateacompany'sinternalstrengthsandweaknessesandexternalopportunitiesandthreats

C.Toforecastcurrencyexchangerates

D.Toassesssupplychainrisksonly

【答案】：B32、InaSWOTanalysis,whatdoesthe'W'standfor?

A.Weaknesses

B.Waystoimprove

C.Workload

D.Warranties

【答案】：A33、The(SWIFT)networkisprimarilyusedfor______.

A.Stocktrading

B.Internationalwiretransfers

C.Cargotracking

D.Marketresearch

【答案】：B34、Underthetermsof(CIF),thesellermustprocureinsuranceagainstthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.TheminimuminsurancecoveragerequiredbyIncoterms®2020is______.

A.InstituteCargoClauses(A)orsimilar

B.InstituteCargoClauses(C)orsimilar

C.InstituteWarClausesonly

D.asagreedbetweenbuyerandseller,withnominimum

【答案】：B35、Whichdocumentisrequiredforimportinggoodsintomostcountriesanddeclaresthevalueofgoodsforcustomspurposes?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.BillofLading

【答案】：A36、Whatistheprimarypurposeofa'BillofLading'(B/L)inshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitle.

B.Itliststheinsurancecoveragedetails.

C.Itdeclaresthecustomsvalueofgoods.

D.Itprovidesproductspecifications.

【答案】：A37、Insupplychainmanagement,whatdoes'just-in-time'(JIT)inventorysystemaimtoachieve?

A.Maximizinginventorylevelstoavoidstockouts

B.Reducingwastebyreceivinggoodsonlyastheyareneeded

C.Storingrawmaterialsinmultiplelocations

D.Delayingpaymentstosuppliers

【答案】：B38、Inacontract,theclausestating'ThisagreementshallbegovernedbythelawsofEngland'isa()clause.

A.forcemajeure

B.jurisdiction

C.arbitration

D.applicablelaw

【答案】：D39、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C40、Whichdocumentisrequiredbytheimportingcountry'scustomstoverifythecountrywherethegoodswereproduced?

A.BillofExchange

B.InsurancePolicy

C.CertificateofOrigin

D.PackingList

【答案】：C41、Whichofthefollowingisthemostappropriateclosingforaformalbusinessletter?

A.Sincerelyyours

B.Bestregards

C.Cheers

D.Thanksalot

【答案】：A42、TheprimarypurposeofIncoterms®2020isto______.

A.setinternationalpricesforcommodities

B.provideasetofinternationalrulesfortheinterpretationoftradeterms

C.regulatecustomsdutiesworldwide

D.standardizeproductpackaging

【答案】：B43、The'principleofcomparativeadvantage'suggeststhatcountriesshouldspecializeinproducinggoodswheretheyhave().

A.thelowestabsolutecost

B.thelowestopportunitycost

C.themostadvancedtechnology

D.thelargestdomesticmarket

【答案】：B44、Whenpreparingforavideoconferencewithinternationalclients,whichpracticeshouldbeavoided?

A.Testingaudioandvideoequipmentbeforehand

B.Wearingprofessionalattire

C.Schedulingwithoutconsideringtimezonedifferences

D.Havingrelevantdocumentsready

【答案】：C45、Undertheterm(CIF),thesellerisresponsiblefor______.

A.Cost,insurance,andfreighttothenamedportofdestination

B.Costandfreightonly

C.Deliverytothebuyer'swarehouse

D.Unloadingcostsatthedestina