2026年国际商务英语一级考试练习题及答案【必刷】.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、Whichofthefollowingisthemostappropriateclosingforaformalbusinessletter?

A.Sincerelyyours

B.Bestregards

C.Cheers

D.Thanksalot

【答案】：A

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、Theprocessofconvertingonecurrencyintoanotherisknownas().

A.currencyhedging

B.foreignexchange

C.interestarbitrage

D.capitalflight

【答案】：B

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

A.EXW(ExWorks)

B.FCA(FreeCarrier)

C.DDP(DeliveredDutyPaid)

D.CIF(Cost,InsuranceandFreight)

【答案】：C

5、A______isadocumentissuedbyacarriertoashipper,acknowledgingreceiptofgoodsforshipment.

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C

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

A.acceptthedraftbysigningit,promisingtopayatafuturedate

B.paytheamountofthedraftimmediatelyuponpresentation

C.provideabankguarantee

D.waituntilthegoodsarrive

【答案】：B

7、TheIncotermsrulethatplacesmaximumresponsibilityontheselleris().

A.EXW

B.FCA

C.DDP

D.CIF

【答案】：C

8、WhichofthefollowingbestdescribesaLetterofCreditininternationaltrade?

A.Adocumentpromisingpaymentuponpresentationofcompliantdocuments

B.Aloanagreementbetweenbuyerandseller

C.Acertificateofqualityinspection

D.Ashippingdocumentforcustomsclearance

【答案】：A

9、Whichofthefollowingbestdescribesmarketsegmentation?

A.Theprocessofdividingabroadconsumer