2026年国际商务英语一级考试练习题附答案（黄金题型）.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、WhichofthefollowingbestdescribesaLetterofCreditininternationaltradefinance?

A.Apromisebytheimportertopaytheexporterdirectly

B.Abanksundertakingtopaytheexporterifdocumentsmeetspecifiedconditions

C.Aninsurancepolicyforcargo

D.Acontractforfuturecurrencyexchange

【答案】：B

2、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

3、A(standbyLetterofCredit)isprimarilyusedto______.

A.financetheshipmentofgoods

B.guaranteeperformanceorpaymentobligations,servingasabackuppaymentmechanism

C.replaceabillofladingasatitledocument

D.provideinsurancecoverageforgoodsintransit

【答案】：B

4、Whichtypeofmeetingwouldbemostappropriateformakingafinaldecisiononamajorproject?

A.Brainstormingsession

B.Boardmeeting

C.Informalcatch-up

D.Trainingworkshop

【答案】：B

5、Adocumentthatprovidesevidenceofacontractofcarriagebyseaiscalled().

A.Commercialinvoice

B.Packinglist

C.Billoflading

D.Certificateoforigin

【答案】：C

6、WhichofthefollowingdocumentsisNOTtypicallyrequiredforaninternationalshipmentunderaLetterofCredit?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.Suppliersannualreport

【答案】：D

7、Whichdocumentisissuedbyacarriertoacknowledgereceiptofgoodsforshipment(andservesasevidenceofthecontractofcarriage)?

A.CommercialInvoice

B.BillofLading

C.CertificateofOrigin

D.PackingList

【答案】：B

8、Whichofthefollowingisthemostappropriateclosingforaformalbusinessletter?

A.Sincerelyyours

B.Bestregards

C.Cheers

D.Thanksalot

【答案】：A

9、WhatistheprimarypurposeofanIncoterm