2026年国际商务英语一级考试练习题附答案.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、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C

2、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

3、Whennegotiatingacontract,ifonepartysaysWecantacceptyourofferasitstands,butwearewillingtodiscussa(counter-offer),whatdoescounter-offermean?

A.Arejectionoftheoriginaloffer

B.Anewoffermadeinresponsetotheoriginaloffer

C.Anacceptanceoftheofferwithminorchanges

D.Arequestformoreinformation

【答案】：B

4、Whendealingwitha(sightdraft)underadocumentarycollection,theimporter(drawee)must______toobtaintheshippingdocuments.

A.acceptthedraftbysigningit,promisingtopayatafuturedate

B.paytheamountofthedraftimmediatelyuponpresentation

C.provideabankguarantee

D.waituntilthegoodsarrive

【答案】：B

5、Whichpaymentmethodposesthehighestriskforaninternationalseller?

A.IrrevocableLetterofCredit

B.DocumentaryCollection(D/Patsight)

C.OpenAccount

D.CashinAdvance

【答案】：C

6、Whichofthefollowingisasoftskillmostcrucialforsuccessfulinternationalbusinessnegotiations?

A.ProficiencyinExcelformulas

B.Cross-culturalcommunicationcompetence

C.KnowledgeofIncoterms

D.Abilitytodraftlegalcontracts

【答案】：B

7、AcompanybasedinCountryAwantstoenterthemarketinCountryBbutfearshighpoliticalrisk.Whichentrymodemightbepreferredtominimizethisrisk?

A.WhollyOwnedSubsidiary

B.JointVenture

C.LicensingorFranchising

D.DirectInvestment

【答案】：C

8、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B

9、Whencalculatingthetotallandedcostofan