2026年国际商务英语一级考试练习题附参考答案【典型题】.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、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

2、Whenmakinganinternationalpayment,whichofthefollowingisthemostsecuremethodfortheseller?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.CashinAdvance

【答案】：C

3、Inaformalbusinesspresentation,whichopeningismosteffective?

A.Okay,so...letsgetstartedIguess

B.Goodmorningeveryone,thankyouforyourtimetoday.Illbediscussing...

C.Heyfolks,thanksforcoming.TodayIwanttotalkabout...

D.Caneveryonehearme?Letsbegin

【答案】：B

4、Incross-culturalbusinessmeetings,whatisakeyrecommendationforeffectivecommunicationwithJapanesecounterparts?

A.Speakloudlyanddirectlytoemphasizeyourpoints.

B.Avoidsilenceandfillanypauseswithconversation.

C.Bepatientwithsilence,asitmayindicatecontemplationratherthandisagreement.

D.Useaggressivebodylanguagetoshowconfidence.

【答案】：C

5、Ininternationaltrade,thepartywhosellsgoodsorservicesiscalledthe______.

A.Consignee

B.Exporter

C.Importer

D.Carrier

【答案】：B

6、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Letscirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B

7、WhatistheprimarypurposeofaLetterofCreditininternationaltradetransactions?

A.Toprovidefinancingforthebuyer

B.Toguaranteepaymenttotheselleruponmeetingspecifiedconditions

C.Toserveasasalescontractbetweenparties

D.Toreplacetheneedforshippingdocuments

【答案】：B

8、InaSWOTanalysis,Opportunitiesreferto:

A.Internalstrengthsthatthecompanycanleverage.

B.Externalfactorsthatthecompanycouldexploittoitsadvantage.

C.Internalweaknessesthatnee