2026年国际商务英语一级考试练习题及答案（名师系列）.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、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

2、Whatistheprimarycharacteristicofajointventureininternationalbusiness?

A.Onecompanyacquiresanothercompanyoutright

B.Twoormorecompaniescreateanewlegalentitytogether

C.Acompanylicensesitstechnologytoaforeignpartner

D.Acompanyexportsdirectlytoforeignmarkets

【答案】：B

3、Whencreatingapresentation,whichofthefollowingisakeyprincipleforslidedesign?

A.Includeasmuchtextaspossiblesotheaudiencedoesntmissanything.

B.Useadifferentfontandcolorforeverybulletpoint.

C.Keepthelayoutsimpleandunclutteredwithhighcontrast.

D.Readtheslidesverbatimtotheaudience.

【答案】：C

4、Inabusinessmeeting,whenyouwanttopolitelydisagreewithacolleaguesproposal,whichphraseismostappropriate?

A.Icompletelydisagreewithyouridea.

B.Thatsawrongapproach.

C.Iseeyourpoint,buthaveweconsideredalternativesolutions?

D.Yourproposalwontworkatall.

【答案】：C

5、Whenacountryimposesataxonimportedgoodstoprotectitsdomesticindustries,itiscalleda().

A.subsidy

B.quota

C.tariff

D.embargo

【答案】：C

6、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasitsunacceptable.

B.Weappreciateyourproposal,butitdoesntalignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewontconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B

7、Whennegotiatingacontract,thephraseForceMajeurerefersto______.

A.Akeydeliverydate

B.Anun