2026年国际商务英语一级考试练习题及参考答案1套.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、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B

3、Acompanythatbuysgoodsfromonecountryandsellsthemtoanotherwithoutprocessingiscalleda().

A.manufacturer

B.distributor

C.retailer

D.tradingcompany

【答案】：D

4、Ininternationalcontractlaw,the(UNIDROITPrinciples)arebestdescribedas______.

A.abindinginternationaltreatythatmustbefollowedbyallUNmemberstates

B.asetofmodelrulesforinternationalcommercialcontracts,whichpartiescanchoosetoincorporateintotheiragreements

C.theofficialinterpretationoftheUnitedNationsConventiononContractsfortheInternationalSaleofGoods(CISG)

D.regulationsgoverninginternationalarbitrationprocedures

【答案】：B

5、The(principleofcomparativeadvantage)suggeststhatacountryshouldspecializeinproducingandexportinggoods______.

A.forwhichithasanabsolutelowerproductioncost

B.forwhichithasthelowestopportunitycostcomparedtoothercountries

C.thatuseitsmostabundantnaturalresourcesonly

D.thatareinhighdemandglobally

【答案】：B

6、WhatdoesL/Catsightmeaninpaymentterms?

A.TheL/Cisvalidforimmediatepresentation

B.Paymentismadeimmediatelyuponpresentationofcompliantdocuments

C.TheL/Crequiressightdraftonly

D.Paymentisdeferredfor30days

【答案】：B

7、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=