2026年国际商务英语一级考试练习题附答案（综合卷）.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、WhichofthefollowingbestdescribesaLetterofCredit(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyersbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A

2、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B

3、Inanemail,whichofthefollowingisthemostappropriateclosingforaformalbusinesscommunication?

A.Cheers,

B.Yoursfaithfully,

C.Seeyousoon,

D.Takecare,

【答案】：B

4、Whichofthefollowingbestdescribesmarketsegmentation?

A.Theprocessofdividingabroadconsumermarketintosub-groupsofconsumerswithcommonneeds.

B.Thestrategyofincreasingacompanysmarketshare.

C.Theanalysisofacompetitorspricingstrategy.

D.Theprocessofdistributingproductstodifferentcountries.

【答案】：A

5、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

6、Ininternationalfinance,whatdoesthetermhedgingreferto?

A.Investinginhigh-riskforeignstocks

B.Reducingfinancialriskbytakinganoffsettingposition

C.Avoidingtaxesinforeignjurisdictions

D.Hidingassetsinoffshoreaccounts

【答案】：B

7、Whichtypeofmeetingwouldbemostappropriateformakingafinaldecisiononamajorproject?

A.Brainstormingsession

B.Boardmeeting

C.Informalcatch-up

D.Trainingworkshop

【答案】：B

8、Whichofthefollowingisanexampleofanon-tariffbarriertotrade?

A.Anadvaloremtariff

B.Aspecifictariff

C.Aquotaonimportedtextiles

D.Avalue-addedtaxondomesticsales

【答案】：C

9、Inaletterofcredittransaction,thebankthatissues