2026年国际商务英语一级考试练习题及参考答案【b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、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

2、WhatistheprimarypurposeofaLetterofCreditininternationaltradetransactions?

A.Toprovidefinancingforthebuyer

B.Toguaranteepaymenttotheselleruponmeetingspecifiedconditions

C.Toserveasasalescontractbetweenparties

D.Toreplacetheneedforshippingdocuments

【答案】：B

3、Selectthemostgrammaticallycorrectsentenceforabusinesscontext.

A.Neitherthemanagernortheemployeeswaspresentatthemeeting.

B.Thedatasuggeststhatweneedtoreviseourstrategy.

C.Meandmyteamareresponsiblefortheproject.

D.TherearelessfactorstoconsiderthanIexpected.

【答案】：B

4、Whenacompanysellsgoodsabroadatapricelowerthanitsdomesticmarketprice,itmaybeaccusedof______.

A.moneylaundering

B.dumping

C.arbitrage

D.licensing

【答案】：B

5、Underthetermsof______,thesellermustcontractforinsurancecoveringthebuyersriskoflossofordamagetothegoodsduringthecarriage.

A.FCA

B.FOB

C.CFR

D.CIF

【答案】：D

6、Whatisthemainpurposeofmarketsegmentationininternationalmarketing?

A.Toreduceproductioncosts

B.Todivideheterogeneousmarketsintohomogeneousgroups

C.Tostandardizeproductsglobally

D.Toeliminatecompetition

【答案】：B

7、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B

8、AccordingtotheUnitedNationsConventiononContractsfortheInternationalSaleofGoods(CISG),whendoestheriskoflosspasstothebuyerifthecontractinvolvescarriageofgoodsandnospecificplacefordeliveryisstated?

A.Whenthegoodsarehandedovertothefirstcarrier

B.Whenthegoodsaredeliveredatthebuyerspremises

C.Whenthecontractissigned

D.