2026年国际商务英语一级考试练习题精选.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、AConfirmedIrrevocableLetterofCreditprovidesthegreatestsecuritytothebeneficiary(exporter)because______.

A.Itcanbeamendedwithoutthebeneficiarysconsent

B.Itaddstheconfirmationofabankintheexporterscountry

C.Itisalwayspayableatsight

D.Itrequiresfewerdocuments

【答案】：B

2、Theprocessofbringinggoodsintoacountryfromabroadisknownas______.

A.Exporting

B.Importing

C.Re-exporting

D.Transshipment

【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、WhatdoestheacronymFOBstandforinIncoterms2020?

A.FreeonBoard

B.FreeofCharge

C.FreightonBoard

D.FreeOverboard

【答案】：A

6、The______isadocumentissuedbyacarriertoacknowledgereceiptofgoodsforshipment.

A.commercialinvoice

B.billoflading

C.packinglist

D.certificateoforigin

【答案】：B

7、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

8、AcompanybasedinCountryAwantstoenterthemarketinCountryBbutfearshighpoliticalrisk.Whichentrymodemightbepreferredtominimizethisrisk?

A.WhollyOwnedSubsidiary

B.JointVenture

C.LicensingorFranchising

D.DirectInvestment

【答案】：C

9、WhichofthefollowingisNOTatypicalcomponentofa