2026年国际商务英语一级考试练习题及参考答案【完整版】.docxVIP

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、Inaletterofcredittransaction,thebankthatissuestheLCattherequestofthebuyeriscalledthe______.

A.AdvisingBank

B.NegotiatingBank

C.IssuingBank

D.ConfirmingBank

【答案】：C

2、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B

3、Whatisaprimarydisadvantageofusingadirectexportstrategyforasmallbusiness?

A.Lossofcontrolovertheexportprocess

B.Highinitialinvestmentandresourcecommitment

C.Inabilitytoadaptproductstoforeignmarkets

D.Dependenceonintermediariesformarketknowledge

【答案】：B

4、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

5、Whennegotiatingwithinternationalpartners,itsimportanttounderstandculturaldifferencesin().

A.Communicationstylesonly

B.Businessetiquetteonly

C.Bothcommunicationstylesandbusinessetiquette

D.Onlylegalrequirements

【答案】：C

6、WhatistheprimarypurposeofaBillofLading(B/L)inshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitle.

B.Itliststheinsurancecoveragedetails.

C.Itdeclaresthecustomsvalueofgoods.

D.Itprovidesproductspecifications.

【答案】：A

7、InbusinessEnglish,totouchbasemeans:

A.Toendarelationshippermanently.

B.Tomakecontactorcheckinwithsomeoneforanupdate.

C.Toavoidsomeonecompletely.

D.Tosignaformalagreement.

【答案】：B

8、Whichtypeofmeetingwouldbemostappropriateformakingafinaldecisiononamajorproject?

A.Brainstormingsession

B.Boardmeeting

C.Informalcatch-up

D.Trainingworkshop

【答案】：B

9、Whatisthemainobjectiveofthe