2026年国际商务英语一级考试练习题100道及完整答案（易错题）.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、Whichclauseinacontractprotectspartiesfromeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Arbitrationclause

B.Forcemajeureclause

C.Jurisdictionclause

D.Liquidateddamagesclause

【答案】：B

2、WhichofthefollowingbestdescribesaLetterofCreditininternationaltrade?

A.Adocumentpromisingpaymentuponpresentationofcompliantdocuments

B.Aloanagreementbetweenbuyerandseller

C.Acertificateofqualityinspection

D.Ashippingdocumentforcustomsclearance

【答案】：A

3、A______letterofcreditcannotbechangedorcancelledwithouttheagreementofallpartiesinvolved.

A.revocable

B.irrevocable

C.transferable

D.confirmed

【答案】：B

4、Whichofthefollowingbestdescribestheconceptofdumpingininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B

5、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

6、WhichofthefollowingbestdescribesaLetterofCreditininternationaltradefinance?

A.Apromisebytheimportertopaytheexporterdirectly

B.Abanksundertakingtopaytheexporterifdocumentsmeetspecifiedconditions

C.Aninsurancepolicyforcargo

D.Acontractforfuturecurrencyexchange

【答案】：B

7、Incross-culturalcommunication,whatisahigh-contextculturecharacterizedby?

A.Explicit,directverbalcommunication

B.Relianceonnon-verbalcuesandimplicitunderstanding

C.Emphasisonwrittencontractsoververbalagreeme