2026年国际商务英语一级考试练习题含答案（基础题）.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、Whencalculatingthetotallandedcostofimportedgoods,whichofthefollowingistypicallyNOTincluded?

A.Purchaseprice

B.Internationalfreight

C.Domesticdeliverytowarehouse

D.Researchanddevelopmentcosts

【答案】：D

2、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

3、Whatdoesthetermbilloflading(B/L)representinshippingdocuments?

A.Areceiptforgoodsshippedandadocumentoftitle

B.Aninsurancecertificate

C.Acommercialinvoice

D.Acustomsdeclarationform

【答案】：A

4、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment(paymentbeforeshipment).

D.Consignment(paymentaftergoodsaresold).

【答案】：C

5、Ininternationalcontractlaw,the(UNIDROITPrinciples)arebestdescribedas______.

A.abindinginternationaltreatythatmustbefollowedbyallUNmemberstates

B.asetofmodelrulesforinternationalcommercialcontracts,whichpartiescanchoosetoincorporateintotheiragreements

C.theofficialinterpretationoftheUnitedNationsConventiononContractsfortheInternationalSaleofGoods(CISG)

D.regulationsgoverninginternationalarbitrationprocedures

【答案】：B

6、WhatdoesthetermFOBstandforininternationaltrade?

A.FreeonBoard

B.FreightonBoard

C.FreeofBond

D.FreightofBusiness

【答案】：A

7、Whichofthefollowingisanexampleofnon-verbalcommunicationinabusinessnegotiation?

A.Speakinginaclear,audiblevoice.

B.Maintainingeyecontactandnoddingtoshowunderstanding.

C.Usingpreciselegalterminologyinthecontract.

D.Sendingafollow-upemailsummarizingpoints.

【答案】：B

8、WhatdoesthebusinesstermB2Breferto?

A.Back-to-Businessoperations

B.Business-to-Businesstransactions

C.Buy