【2026年】国际商务英语一级考试练习题附参考答案【b卷】

【2026年】国际商务英语一级考试练习题附参考答案【b卷】PartIListeningComprehension(30marks)SectionAShortConversationsDirections:Youwillheareightshortconversations.EachconversationwillbeplayedONCE.Aftereachconversation,choosethebestanswerfromthefourchoicesgiven.1.A.ThewomanwillcollectthesamplesnextMonday.B.Themanwillsendthesamplesbycourier.C.Thewomanwillpaythefreight.D.Themanwillinsurethegoods.2.A.TheL/Cmustbeamendedbeforeshipment.B.TheL/Chasalreadybeenconfirmed.C.Theshipmentwillbedelayedbytwoweeks.D.TheconfirmingbankislocatedinLondon.3.A.Thebuyerrequestsa5%quantitytolerance.B.Thesellerrefusesanytolerance.C.Thegoodswillbeshippedinthreeequallots.D.Thecontractallowspartialshipment.4.A.TheINCOTERMisCIFHamburg.B.TheINCOTERMisDDPAntwerp.C.Thepriceincludeswarriskpremium.D.Thebuyerarrangesinsurance.5.A.Thepenaltyclauseis0.05%perday.B.Thepenaltyiscappedat5%ofcontractvalue.C.Thepenaltyiswaivedifforcemajeureisproved.D.Thepenaltydoublesafter30days.6.A.ThearbitralseatisSingapore.B.ThegoverninglawisSwisslaw.C.ThearbitrationlanguageisEnglish.D.Theawardisfinalbutnotbinding.7.A.Theforwardrateismorefavorablethanthespot.B.Thetreasurerwillhedgewithamoney-markethedge.C.TheexposureisinBrazilianreal.D.Thecompanywilldonothing.8.A.TheROICisbelowWACC.B.TheEBITDAmarginimprovedby120bps.C.Thenetdebt-to-equityratiois0.8.D.Thedividendpayoutratiois45%.SectionBLongerConversationsDirections:Youwillheartwolongerconversations.EachwillbeplayedTWICE.Choosethebestanswer.ConversationOne9.Whatisthemainpurposeofthecall?A.Tonegotiateanagencyagreement.B.Tocomplainaboutlatedelivery.C.Toaskforapro-formainvoice.D.Toconfirmanirrevocablecredit.10.WhichofthefollowingisNOTpartofthecompromisereached?A.A2%discountontheoutstandinginvoice.B.Extensionofpaymenttermsto90days.C.Immediatereleaseofthebilloflading.D.Aneworderfor500metrictons.ConversationTwo11.WhydoestheCFOpreferaletterofcredittoopenaccount?A.Toreducetransactioncosts.B.ToimproveDaysPayableOutstanding.C.Tomitigatepoliticalrisk.D.ToobtaintradefinanceatLIBOR+80.12.Whatcollateraldoestheexporter’sbankrequire?A.Exportcreditinsurancepolicy.B.Warehousereceipt.C.Real-estatemortgage.D.Corporateguaranteefromtheparent.SectionCTalkDirections:YouwillhearatalkontheASEANTradeinGoodsAgreement.ThetalkwillbeplayedTWICE.Choosethebestanswer.13.Whichruleoforiginisemphasizedfortextiles?A.Whollyobtained.B.Changeoftariffsub-heading.C.Regionalvaluecontent40%.D.Processcriterion.14.Whatisthedeminimislevelfornon-originatingmaterials?A.5%ofFOBvalue.B.8%ofex-worksprice.C.10%ofCIFvalue.D.15%oflandedcost.15.Howlongmustoriginrecordsbekept?A.3years.B.5years.C.7years.D.10years.PartIIVocabulary&Grammar(20marks)16.Thesellershall______thegoodstoconformtothespecificationssetoutinAppendix3.A.warrantB.warranteeC.warrantyD.warranted17.Notuntiltheinspectioncertificate______willtheissuingbankhonorthedocuments.A.issubmittedB.submitsC.hassubmittedD.submitted18.Theforcemajeureclauseisdrafted______theUNConventiononContractsfortheInternationalSaleofGoods.A.inaccordancewithB.inaccordancetoC.accordancewithD.accordanceto19.Thearbitraltribunalmay______anytechnicalexperttoreportonspecificissues.A.appointB.nominateC.delegateD.employ20.Theroyaltyrateiscalculated______thenetsellingpriceexcludingpackaging.A.onthebasisofB.onbaseofC.basedinD.basingon21.Thedistributoragreesnotto______thesupplier’sintellectualpropertyrights.A.infringeB.breachC.violateD.alloftheabove22.Thebondedwarehouseallowstheimporterto______paymentofcustomsdutiesuntilthegoodsarewithdrawn.A.deferB.postponeC.delayD.suspend23.Thegreenclausecreditprovidesadvance______pre-shipmentinspection.A.subjecttoB.conditionaltoC.providedD.providing24.There-exportofstrategicgoodsrequiresan______licence.A.exportB.importC.individualD.export25.Themarginofdumpingisestablishedbycomparingthenormalvalueandthe______price.A.exportB.domesticC.constructedD.resale26.Theanti-subsidyinvestigationmustbeconcludedwithin______monthsofinitiation.A.12B.15C.18D.2427.TheMFNclauseensuresthatany______advantagegrantedtoathirdcountryisimmediatelyextended.A.favorableB.morefavorableC.mostfavorableD.favorably28.Thetransferpricingadjustmentwasmadeusingthe______method.A.cost-plusB.resalepriceC.transactionalnetmarginD.comparableuncontrolledprice29.Thestandbycreditis______intheeventofcontractualdefault.A.callableB.negotiableC.transferableD.divisible30.Thedemurragechargesarecalculated______perdayprorata.A.US0.05perPartIIIReadingComprehension(30marks)TextATheRotterdamRulesintroducetheconceptof“maritimeperformingparty”andextendthecarrier’speriodofresponsibilitytotheentiredoor-to-doorcarriage.Article17shiftstheburdenofproof:oncetheclaimantestablishesthatthelossoccurredduringthecarrier’sresponsibility,thecarriermustprovethatitwasnotattributabletoitsfaultorthatofitsservants.Theliabilitylimitisraisedto875SDRperpackageor3SDRperkg,unlesstheshipperdeclaresahighervalue.31.UndertheRotterdamRules,thecarrier’sliabilitylimitperpackageis______.A.666.67SDRB.835SDRC.875SDRD.900SDR32.Theclaimantmustfirstprovethat______.A.thecarrierwasgrosslynegligentB.thelossoccurredduringthecarrier’sresponsibilityC.thepackagewasinadequatelypackedD.thebillofladingwasclausedTextBASwissbuyerandanIndiansellerconcludeacontractonCIPGenevaterms.ThegoodsaredamagedwhilebeingunloadedatZurichairport.Thebuyerclaimsagainsttheseller,arguingthatriskhadnotpassedbecausethegoodshadnotyetbeenplacedatitsdisposal.Thesellercontendsthatriskpassedwhenthegoodswerehandedovertotheaircarrier.33.WhichCISGarticleisdirectlyrelevanttothedispute?A.Art.31B.Art.67C.Art.68D.Art.6934.UnderCIPIncoterms®2020,riskpasses______.A.whenthegoodsareplacedatthebuyer’sdisposalinGenevaB.whenthegoodsarehandedovertothefirstcarrierC.whenthegoodsareunloadedatZurichD.whenthegoodsclearIndianexportcustomsTextCAUKexportersellsmachinerytoaVietnamesebuyerfor€1.2millionpayable90daysaftersight.Tohedgetheeuroreceivable,theexporterbuysa90-dayeuroputoptionwithastrikeof£0.85/€andpaysapremiumof£12000.Atmaturitythespotrateis£0.82/€.35.Theexporterexercisestheoptionandreceives______.A.£1020000B.£1008000C.£996000D.£98400036.Theeffectivesterlingreceiptis______.A.£1008000B.£996000C.£984000D.£972000PartIVTranslation(10marks)37.将下列句子译成英文：本合同项下任何争议应提交中国国际经济贸易仲裁委员会，按照申请仲裁时该会现行有效的仲裁规则进行仲裁，仲裁地点为深圳。38.将下列句子译成中文：Thesuppliershallindemnifythepurchaseragainstallthird-partyclaimsarisingoutofinfringementofanypatent,utilitymodelorregistereddesignrelatingtothegoodsmanufacturedaccordingtothepurchaser’sspecifications.PartVBusinessWriting(10marks)39.YouaretheExportManagerofDalianMarineEquipmentCo.Writea120–150-wordemailtoaGermanshipyard:Remindthemthatthe30%downpaymentunderContractDM-26/4456isoverdueby15days;StatethatproductionisscheduledtostartnextMondaycontingentuponreceiptoffunds;Offertosendapro-formainvoiceforwiretransferiftheoriginalismissing;WarnthatanydelaymayaffecttheagreedJuly15deliveryandcouldtriggerthepenaltyclause.PartVICalculations(10marks)40.AShanghaitradingfirmimports1000cartonsofwinefromChile.ThecustomsvalueisUS$60000.TheMFNrateis14%;theASEANpreferentialrateis8%.TheimporterpresentsaFormFcertificate.Required:(a)Calculatethecustomsdutypayable.(b)Ifanadditional10%safeguarddutyisimposed,recalculatethetotalduty.Showformulas.41.Anexporterfactors€200000ofreceivableswith85%advance,servicefee1.5%,interest7%p.a.for60days.Required:Computethenetcashreceivedatday0andtheamountremittedatmaturity.UseLaTeXforallequations.参考答案与解析PartI1B2A3A4C5C6C7C8B9A10C11C12A13C14B15BPartII16Awarrant为动词，意为“保证”。17Anotuntil置于句首主谓倒装，用一般现在时被动。18Ainaccordancewith为固定搭配。19Aappoint指“指定”专家，最正式。20Aonthebasisof为正确搭配。21D三者均可表示侵犯，选概括项。