2026年国际商务英语一级考试练习题100道附参考答案（培优a卷）

2026年国际商务英语一级考试练习题100道第一部分单选题(100题)1、Whatdoestheterm'forcemajeure'refertoininternationalcontracts?

A.Aclauseallowingcontractterminationwithoutpenalty

B.Extraordinaryeventsbeyondparties'controlthatpreventcontractfulfillment

C.Mandatorygovernmentinterventionintrade

D.Anincreaseinrawmaterialcosts

【答案】：B2、Whencalculatingthetotallandedcostofanimportedproduct,whichofthefollowingisusuallyNOTincluded?

A.Purchaseprice(FOB)

B.Internationalfreightcharges

C.Importdutiesandtaxes

D.Domesticmarketingexpensesaftersale

【答案】：D3、Whatisthemainpurposeofthe'UNConventiononContractsfortheInternationalSaleofGoods'(CISG)?

A.Tosetglobaltariffsongoods

B.Toprovideauniformframeworkforinternationalsalescontracts

C.Toregulateinternationalshippinglanes

D.Toenforceintellectualpropertyrights

【答案】：B4、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyer'scredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A5、Inameeting,ifyouwishtopolitelydisagreewithacolleague'ssuggestion,whichphraseismostprofessional?

A.That'sastupididea.

B.Iseeyourpoint,buthaveweconsideredthebudgetimplications?

C.Youarecompletelywrongaboutthat.

D.Idon'tcarewhatyouthink.

【答案】：B6、Whennegotiatingwithinternationalpartners,it'simportanttounderstandculturaldifferencesin().

A.Communicationstylesonly

B.Businessetiquetteonly

C.Bothcommunicationstylesandbusinessetiquette

D.Onlylegalrequirements

【答案】：C7、WhichofthefollowingdocumentsisNOTtypicallyrequiredforaninternationalshipmentunderaLetterofCredit?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.Supplier'sannualreport

【答案】：D8、Whatistheprimaryfunctionofabillofladingininternationalshipping?

A.Itservesasareceipt,acontractofcarriage,andadocumentoftitle.

B.Itprovidesproofofinsurancecoveragefortheshipment.

C.Itdetailsthecommercialvalueofthegoodsforcustoms.

D.Itliststhequantityandtypeofpackagingmaterialsused.

【答案】：A9、A______isataximposedonimportstoprotectdomesticindustriesfromforeigncompetition.

A.Subsidy

B.Quota

C.Tariff

D.Embargo

【答案】：C10、Ininternationalfinance,whatdoestheterm'hedging'referto?

A.Investinginhigh-riskforeignstocks

B.Reducingfinancialriskbytakinganoffsettingposition

C.Avoidingtaxesinforeignjurisdictions

D.Hidingassetsinoffshoreaccounts

【答案】：B11、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B12、Whatdoes'L/Catsight'meaninpaymentterms?

A.TheL/Cisvalidforimmediatepresentation

B.Paymentismadeimmediatelyuponpresentationofcompliantdocuments

C.TheL/Crequiressightdraftonly

D.Paymentisdeferredfor30days

【答案】：B13、Whichclauseinacontractprotectspartiesfromeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Arbitrationclause

B.Forcemajeureclause

C.Jurisdictionclause

D.Liquidateddamagesclause

【答案】：B14、Inabusinessnegotiation,ifyousay'Let'stablethisissuefornow,'whatdoyoumean?

A.Todiscussitimmediately

B.Topostponethediscussion

C.Tosignanagreement

D.Torejecttheproposal

【答案】：B15、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasit'sunacceptable.

B.Weappreciateyourproposal,butitdoesn'talignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewon'tconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B16、Ininternationalmarketing,whatdoes'standardization'ofaproductreferto?

A.Adaptingtheproducttolocalmarkets

B.Sellingthesameproductworldwidewithoutchanges

C.EnsuringproductqualitymeetsISOstandards

D.Standardizingpricingacrossallmarkets

【答案】：B17、Whatisaprimarydisadvantageofusinga'directexport'strategyforasmallbusiness?

A.Lossofcontrolovertheexportprocess

B.Highinitialinvestmentandresourcecommitment

C.Inabilitytoadaptproductstoforeignmarkets

D.Dependenceonintermediariesformarketknowledge

【答案】：B18、UndertheUCP600,bankshaveamaximumof()bankingdaysfollowingthedayofpresentationtoexaminedocuments.

A.3

B.5

C.7

D.10

【答案】：B19、Ininternationalbanking,whatisaSWIFTcodeusedfor?

A.Toencryptfinancialdata

B.Toidentifyspecificbanksandbranchesforwiretransfers

C.Tocalculateexchangerates

D.Toverifycustomeridentity

【答案】：B20、Whichofthefollowingbestdescribes'marketsegmentation'?

A.Theprocessofdividingabroadconsumermarketintosub-groupsofconsumerswithcommonneeds.

B.Thestrategyofincreasingacompany'smarketshare.

C.Theanalysisofacompetitor'spricingstrategy.

D.Theprocessofdistributingproductstodifferentcountries.

【答案】：A21、Whennegotiatingacontract,thephrase'subjecttoboardapproval'mostlikelymeans:

A.Thedealisfinalandcannotbechanged.

B.Theagreementiscontingentonapprovalbythecompany'sgoverningbody.

C.Thenegotiatorhasfullauthoritytosignimmediately.

D.Thecontractrequiresapprovalfromagovernmentregulator.

【答案】：B22、Whenacompanywantstoenteraforeignmarketwithminimalrisk,itoftenstartswith().

A.Directinvestment

B.Jointventure

C.Exporting

D.Licensing

【答案】：C23、Whichdocumentisrequiredbytheimportingcountry'scustomstoverifythecountrywherethegoodswereproduced?

A.BillofExchange

B.InsurancePolicy

C.CertificateofOrigin

D.PackingList

【答案】：C24、Theterm(FOB)standsfor______.

A.FreeonBoard

B.FreightonBoard

C.FreeofCharge

D.FreightofBill

【答案】：A25、Whenwritingaprofessionalemail,whichsubjectlineismosteffective?

A.Urgent:QuestionaboutQ3Report

B.Hello

C.Regardingourmeeting

D.Important

【答案】：A26、A'countertrade'transactioninvolves______.

A.Paymentinhardcurrencyonly

B.Theexchangeofgoodsorservicesforothergoodsorservices,partiallyorfully

C.TradebetweentwosubsidiariesofthesameMNC

D.Illegaltradepractices

【答案】：B27、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B28、Ininternationaltrade,thepartywhosellsgoodsorservicesiscalledthe______.

A.Consignee

B.Exporter

C.Importer

D.Carrier

【答案】：B29、Whichclauseinacontracttypicallyprotectsapartyfromliabilityiftheyareunabletofulfilltheirobligationsduetoeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Indemnityclause

B.ForceMajeureclause

C.Jurisdictionclause

D.Arbitrationclause

【答案】：B30、The______isadocumentissuedbyacarriertoacknowledgereceiptofgoodsforshipment.

A.commercialinvoice

B.billoflading

C.packinglist

D.certificateoforigin

【答案】：B31、The(Hofstede)culturaldimensionsframeworkincludeswhichofthefollowing?

A.Individualismvs.Collectivism

B.High-contextvs.Low-context

C.Monochronicvs.Polychronictime

D.Universalistvs.Particularist

【答案】：A32、Inbusinesscorrespondence,'ASAP'isanabbreviationfor().

A.Assoonaspossible

B.Assoonaspractical

C.Atsoonestavailableperiod

D.Allsystemsareperfect

【答案】：A33、Theprocessofbringinggoodsintoacountryfromabroadisknownas______.

A.Exporting

B.Importing

C.Re-exporting

D.Transshipment

【答案】：B34、Inbusinessnegotiation,whatdoesBATNAstandfor?

A.BestAlternativetoaNegotiatedAgreement

B.BasicAgreementforTradeNegotiationsandApprovals

C.BilateralAgreementonTradeNegotiationTerms

D.BusinessActionforTradeNegotiationAgreement

【答案】：A35、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment(paymentbeforeshipment).

D.Consignment(paymentaftergoodsaresold).

【答案】：C36、Whatistheprimarypurposeofa'BillofLading'(B/L)inshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitle.

B.Itliststheinsurancecoveragedetails.

C.Itdeclaresthecustomsvalueofgoods.

D.Itprovidesproductspecifications.

【答案】：A37、Whenmakinganinternationalpayment,whichofthefollowingisthemostsecuremethodfortheseller?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.CashinAdvance

【答案】：C38、Inadistributionagreement,an'exclusiveterritory'clausetypicallymeansthat______.

A.Thedistributorcansellcompetingproducts

B.Thesupplieragreesnottoappointotherdistributorsorselldirectlyinthatterritory

C.Thedistributormustachieveaminimumsalestarget

D.Thesuppliercanselldirectlytoanycustomerinthatterritory

【答案】：B39、A(standbyLetterofCredit)isprimarilyusedto______.

A.financetheshipmentofgoods

B.guaranteeperformanceorpaymentobligations,servingasabackuppaymentmechanism

C.replaceabillofladingasatitledocument

D.provideinsurancecoverageforgoodsintransit

【答案】：B40、AcompanybasedinCountryAwantstoenterthemarketinCountryBbutfearshighpoliticalrisk.Whichentrymodemightbepreferredtominimizethisrisk?

A.WhollyOwnedSubsidiary

B.JointVenture

C.LicensingorFranchising

D.DirectInvestment

【答案】：C41、Whatistheprimarycharacteristicofa'jointventure'ininternationalbusiness?

A.Onecompanyacquiresanothercompanyoutright

B.Twoormorecompaniescreateanewlegalentitytogether

C.Acompanylicensesitstechnologytoaforeignpartner

D.Acompanyexportsdirectlytoforeignmarkets

【答案】：B42、Whendealingwitha(sightdraft)underadocumentarycollection,theimporter(drawee)must______toobtaintheshippingdocuments.

A.acceptthedraftbysigningit,promisingtopayatafuturedate

B.paytheamountofthedraftimmediatelyuponpresentation

C.provideabankguarantee

D.waituntilthegoodsarrive

【答案】：B43、Inthecontextofinternationalmarketing,'marketsegmentation'involves______.

A.Settingauniformpriceforallmarkets

B.Dividingabroadmarketintosubsetsofconsumerswithcommonneeds

C.Sellingthesameproductworldwidewithoutadaptation

D.Choosingasingledistributionchannelforallcountries

【答案】：B44、Incross-culturalcommunication,whatisa'high-context'culturecharacterizedby?

A.Explicit,directverbalcommunication

B.Relianceonnon-verbalcuesandimplicitunderstanding

C.Emphasisonwrittencontractsoververbalagreements

D.Quickdecision-makingprocesses

【答案】：B45、The(SWIFT)networkisprimarilyusedfor______.

A.Stocktrading

B.Internationalwiretransfers

C.Cargotracking

D.Marketresearch

【答案】：B46、Whichofthefollowingisanexampleofa'non-tariffbarrier'totrade?

A.Anadvaloremtariff

B.Aspecifictariff

C.Aquotaonimportedtextiles

D.Avalue-addedtaxondomesticsales

【答案】：C47、Whichofthefollowingbestdescribes'dumping'ininternationaltrade?

A.Sellingexcessinventoryatadiscountdomestically

B.Exportinggoodsatapricebelowtheirnormalvalueorbelowproductioncost

C.Subsidizingexportstomakethemcheaper

D.Disposingofhazardouswasteinforeigncountries

【答案】：B48、Whennegotiatingacontract,thephrase'forcemajeure'refersto().

A.aminorbreachofcontract

B.unforeseeablecircumstancesthatpreventcontractfulfillment

C.intentionaldelayindelivery

D.achangeinmarketprices

【答案】：B49、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A50、Whenproofreadingabusinessdocument,whicherroristhemostcriticaltofix?

A.Aminorinconsistencyinfontsizebetweentwoparagraphs.

B.Afactualerrorinthedatapresentedinachart.

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

D.Forgettingtoaddaclosingsalutation.

【答案】：B51、Whatisthemaindifferencebetweena'hardsell'anda'softsell'approach?

A.Hardsellfocusesonbuildingrelationships,whilesoftsellfocusesonclosingthedealquickly.

B.Hardsellisaggressiveanddirect,whilesoftsellispersuasiveandrelationship-oriented.

C.Hardsellisusedforcheapproducts,whilesoftsellisusedforexpensiveproducts.

D.Hardsellinvolveswriting,whilesoftsellinvolvesspeaking.

【答案】：B52、Ininternationaltrade,whichpaymentmethodoffersthehighestlevelofsecurityforanexporter?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.Consignment

【答案】：C53、WhenconductingaPESTLEanalysis(forinternationalbusinessenvironment),whatdoesthe'E'intheacronymtypicallyrepresent?

A.Economic

B.Environmental

C.Educational

D.Exchangerate

【答案】：B54、Ifacontractissigned'subjecttoboardapproval',whatdoesthisimply?

A.Thecontractislegallybindingimmediately.

B.Thecontractwillonlybecomeeffectiveifthecompany'sboardofdirectorsratifiesit.

C.Theboardhasalreadyrejectedtheterms.

D.ThecontractrequiresasignaturefromtheCEOonly.

【答案】：B55、Whichofthefollowingbestdescribesa'LetterofCredit'(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyer'sbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A56、Whatisthemainadvantageofusinga'sightdraft'forpaymentininternationaltrade?

A.Itallowsthebuyertoinspectgoodsbeforepayment.

B.Itprovidesextendedcredittermstothebuyer.

C.Itguaranteespaymentbyathirdparty.

D.Iteliminatestheneedforshippingdocuments.

【答案】：A57、The'principleofcomparativeadvantage'suggeststhatcountriesshouldspecializeinproducinggoodswheretheyhave().

A.thelowestabsolutecost

B.thelowestopportunitycost

C.themostadvancedtechnology

D.thelargestdomesticmarket

【答案】：B58、Acompanythatbuysgoodsfromonecountryandsellsthemtoanotherwithoutprocessingiscalleda().

A.manufacturer

B.distributor

C.retailer

D.tradingcompany

【答案】：D59、Whichofthefollowingbestdescribes'dumping'ininternationaltrade?

A.Exportinggoodsatpricesbelowtheirnormalvalue

B.Disposingofdefectiveproductsoverseas

C.Sellinggoodsthroughunauthorizedchannels

D.Importingrestrictedcommodities

【答案】：A60、WhatistheprimarypurposeofaBillofLadinginshipping?

A.Torequestpaymentfromthebuyer

B.Toserveasacontractofcarriage,receipt,anddocumentoftitle

C.Todeclaregoodsforcustomspurposes

D.Toinsuretheshipmentagainstloss

【答案】：B61、Whichofthefollowingbestdescribestheconceptof'dumping'ininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B62、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyer'scredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A63、Whichofthefollowingisa'softskill'mostcrucialforsuccessfulinternationalbusinessnegotiations?

A.ProficiencyinExcelformulas

B.Cross-culturalcommunicationcompetence

C.KnowledgeofIncoterms

D.Abilitytodraftlegalcontracts

【答案】：B64、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyer'scountry.

【答案】：B65、WhichofthefollowingrisksistypicallyNOTcoveredunderastandardMarineCargoInsurancepolicy(e.g.,ICC(A))?

A.Generalaveragesacrifice

B.Theft

C.Ordinaryleakage

D.Fire

【答案】：C66、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B67、Inthecontextofbusinessethics,'bribery'isbestdefinedas:

A.Offeringgiftstobuildlong-termrelationships,alwaysacceptable.

B.Providingsomethingofvaluetoinfluenceanofficial'sdecisioninviolationoflaws.

C.Negotiatingdiscountsthroughlegitimatebargaining.

D.Donatingtocharityforcorporatesocialresponsibility.

【答案】：B68、Inaformalbusinessemail,whichsalutationismostsuitablewhenaddressingapotentialclientwhosenameandgenderareunknown?

A.DearSir/Madam

B.Heythere

C.ToWhomItMayConcern

D.DearFriend

【答案】：A69、WhichofthefollowingrepresentsthecorrectINCOTERMforasituationwherethesellerisresponsiblefordeliveringgoodsclearedforexportandpaysfortransportationtothenameddestination?

A.FCA(FreeCarrier)

B.CIP(CarriageandInsurancePaidto)

C.DDP(DeliveredDutyPaid)

D.EXW(ExWorks)

【答案】：B70、Inaletterofcredittransaction,thebankthatissuestheL/Cattherequestoftheapplicant(importer)iscalledthe______.

A.AdvisingBank

B.NegotiatingBank

C.IssuingBank

D.ConfirmingBank

【答案】：C71、Inaformalbusinessreport,whichsectiontypicallysummarizesthemainfindingsandsuggestsacourseofaction?

A.Introduction

B.Methodology

C.ConclusionandRecommendations

D.Appendix

【答案】：C72、Whencreatingapresentation,whichofthefollowingisakeyprincipleforslidedesign?

A.Includeasmuchtextaspossiblesotheaudiencedoesn'tmissanything.

B.Useadifferentfontandcolorforeverybulletpoint.

C.Keepthelayoutsimpleandunclutteredwithhighcontrast.

D.Readtheslidesverbatimtotheaudience.

【答案】：C73、Whenacountryimposesataxonimportedgoodstoprotectitsdomesticindustries,itiscalleda().

A.subsidy

B.quota

C.tariff

D.embargo

【答案】：C74、Whenacompanywantstoexpandintoaforeignmarketwithminimalrisk,whichentrymodeistypicallyconsideredtheeasiest?

A.Jointventure

B.Directinvestment

C.Exporting

D.Franchising

【答案】：C75、WhatistheroleoftheInternationalChamberofCommerce(ICC)ininternationalbusiness?

A.Toenforceinternationaltradelaws

B.Toprovidetradefinanceloans

C.TopromoteinternationaltradeandestablishruleslikeIncotermsandUCP

D.Toresolvedisputesbetweennationsonly

【答案】：C76、Underthetermsof(CIF),thesellermustprocureinsuranceagainstthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.TheminimuminsurancecoveragerequiredbyIncoterms®2020is______.

A.InstituteCargoClauses(A)orsimilar

B.InstituteCargoClauses(C)orsimilar

C.InstituteWarClausesonly

D.asagreedbetweenbuyerandseller,withnominimum

【答案】：B77、A______letteriswrittentoestablishbusinessrelationswithapotentialpartner.

A.Complaint

B.Inquiry

C.Credit

D.SalesPromotion

【答案】：D78、WhichofthefollowingisNOTatypicalcomponentofacommercialinvoiceininternationaltrade?

A.Incoterms®2020rule

B.Descriptionofgoodsandquantities

C.Countryoforigin

D.BillofLadingnumber

【答案】：D79、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasit'sunacceptable.

B.Weappreciateyourproposal,butitdoesn'talignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewon'tconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B80、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C81、Inaformalbusinesspresentation,whichopeningismosteffective?

A.Okay,so...let'sgetstartedIguess

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

C.Heyfolks,thanksforcoming.TodayIwanttotalkabout...

D.Caneveryonehearme?Let'sbegin

【答案】：B82、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwritingtorequestthequarterlysalesreport.

C.Yo,canyouhitmebackwiththosefiles?

D.Sendmethefilesnow.

【答案】：B83、A______isawrittenorderbyoneparty(thedrawer)toanother(thedrawee)topayacertainsumofmoneytoathirdparty(thepayee)ondemandoratafixedfuturetime.

A.BillofLading

B.LetterofCredit

C.BillofExchange

D.ProformaInvoice

【答案】：C84、UndertheIncoterms®2020rules,whichtermplacesthemaximumobligationontheseller(includingimportclearanceandpaymentofduties)?

A.EXW(ExWorks)

B.FCA(FreeCarrier)

C.DDP(DeliveredDutyPaid)

D.CIF(Cost,InsuranceandFreight)

【答案】：C85、Whatdoestheabbreviation'FOB'standforinIncoterms?

A.FreeOnBoard

B.FreightOnBoard

C.FreeofBorder

D.ForwardOnBoard

【答案】：A86、Ifacompanywantstoemphasizetheurgencyofaletter,whichnotationmightitincludeintheheader?

A.CC:DepartmentHead

B.Encl:Invoice#123

C.URGENT

D.RE:Follow-up

【答案】：C87、The(principleofcomparativeadvantage)suggeststhatacountryshouldspecializeinproducingandexportinggoods______.

A.forwhichithasanabsolutelowerproductioncost

B.forwhichithasthelowestopportunitycostcomparedtoothercountries

C.thatuseitsmostabundantnaturalresourcesonly

D.thatareinhighdemandglobally

【答案】：B88、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】：B89、Whichorganizationisresponsibleforsettinginternationalstandardsforqualitymanagementsystems?

A.WTO

B.ISO

C.IMF

D.WorldBank

【答案】：B90、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A91、WhichIncotermruleindicatesthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebu