2026年国际商务英语一级考试练习题含答案【模拟题】.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、Ininternationalbusiness,whatisawholly-ownedsubsidiary?

A.Acompanyowned100%byaparentcompany

B.Acompanywithmultipleshareholders

C.Ajointventurewithmajorityownership

D.Alicensedfranchiseoperation

【答案】：A

2、Inajointventureagreement,equitytypicallyrefersto:

A.Thetotaldebtincurredbytheventure.

B.Theownershipstakeorsharesheldbyeachpartner.

C.Theprofit-sharingratiounrelatedtoownership.

D.Themanagementrightsexclusivetoonepartner.

【答案】：B

3、Whatisaprimarydisadvantageofusingadirectexportstrategyforasmallbusiness?

A.Lossofcontrolovertheexportprocess

B.Highinitialinvestmentandresourcecommitment

C.Inabilitytoadaptproductstoforeignmarkets

D.Dependenceonintermediariesformarketknowledge

【答案】：B

4、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwritingtorequestthequarterlysalesreport.

C.Yo,canyouhitmebackwiththosefiles?

D.Sendmethefilesnow.

【答案】：B

5、Ifacontractissignedsubjecttoboardapproval,whatdoesthisimply?

A.Thecontractislegallybindingimmediately.

B.Thecontractwillonlybecomeeffectiveifthecompanysboardofdirectorsratifiesit.

C.Theboardhasalreadyrejectedtheterms.

D.ThecontractrequiresasignaturefromtheCEOonly.

【答案】：B

6、Whengoodsareshippedunderathroughbilloflading,itindicatesthat().

A.theshipmentinvolvesmultiplemodesoftransport

B.thegoodsareshippedinbulk

C.thebillofladingisnegotiable

D.theshipmentistime-sensitive

【答案】：A

7、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

8、WhichofthefollowingrisksistypicallyNOTcoveredunderastandardMarineCargoI