2026年国际商务英语一级考试练习题100道附参考答案【a卷】.docxVIP

2026年国际商务英语一级考试练习题100道

第一部分单选题(100题)

1、Ininternationalfinance,whatdoesthetermhedgingreferto?

A.Investinginhigh-riskforeignstocks

B.Reducingfinancialriskbytakinganoffsettingposition

C.Avoidingtaxesinforeignjurisdictions

D.Hidingassetsinoffshoreaccounts

【答案】：B

2、Inthecontextofanti-dumpinginvestigations,theterm(normalvalue)typicallyrefersto______.

A.thepriceofthelikeproductintheexportingcountrysdomesticmarket

B.theaverageworldmarketpricefortheproduct

C.thepriceatwhichtheproductissoldtoathirdcountry

D.thecostofproductionintheimportingcountry

【答案】：A

3、Inthecontextofsupplychainmanagement,whatdoesJust-in-Time(JIT)inventorymanagementaimtoachieve?

A.Receivinggoodsjustbeforetheyareneededintheproductionprocesstoreduceholdingcosts.

B.Shippingproductstocustomersonthesamedaytheyareordered.

C.Purchasingrawmaterialsinbulkwellinadvanceofproduction.

D.Ensuringthatinventoryisstoredatmultiplelocationsforsafety.

【答案】：A

4、Whengoodsareshippedunderathroughbilloflading,itindicatesthat().

A.theshipmentinvolvesmultiplemodesoftransport

B.thegoodsareshippedinbulk

C.thebillofladingisnegotiable

D.theshipmentistime-sensitive

【答案】：A

5、Inaletterofcredittransaction,thebankthatissuestheLCattherequestofthebuyeriscalledthe______.

A.AdvisingBank

B.NegotiatingBank

C.IssuingBank

D.ConfirmingBank

【答案】：C

6、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

7、Inabusinessnegotiation,ifyousayLetstablethisissuefornow,whatdoyoumean?

A.Todiscussitimmediately

B.Topostponethedis