2026年国际商务英语一级考试练习题（真题汇编）.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、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

2、Whichdocumentisrequiredforimportinggoodsintomostcountriesanddeclaresthevalueofgoodsforcustomspurposes?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.BillofLading

【答案】：A

3、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Letscirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B

4、Whatisaforcemajeureclauseinacontract?

A.Aclauseallowingcontractterminationwithoutpenalty

B.Aclausethatexcusespartiesfromobligationsduetounforeseeableeventsbeyondtheircontrol

C.Aclausespecifyingpaymentterms

D.Aclausedetailingwarrantyinformation

【答案】：B

5、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyerscredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A

6、Inthecontextofinternationalmarketing,marketsegmentationinvolves______.

A.Settingauniformpriceforallmarkets

B.Dividingabroadmarketintosubsetsofconsumerswithcommonneeds

C.Sellingthesameproductworldwidewithoutadaptation

D.Choosingasingledistributionchannelforallcountries

【答案】：B

7、Theterm(FOB)standsfor______.

A.FreeonBoard

B.FreightonBoard

C.FreeofCharge

D.FreightofBill

【答案】：A

8、UndertheIncoterms?2020rules,whichtermplacesthemaximumobligationontheseller(includingimportclearanceandpaymentofduties)?

A.EXW(ExWorks)

B.FCA(FreeCarrier)

C.DDP(DeliveredDutyPaid)

D.CIF(Cost,InsuranceandFreight)

【答案】：C

9、Whichtypeof