2026年国际商务英语一级考试练习题100道含答案【最新】.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、Acompanythatbuysgoodsfromonecountryandsellsthemtoanotherwithoutprocessingiscalleda().

A.manufacturer

B.distributor

C.retailer

D.tradingcompany

【答案】：D

2、Whatistheprimaryriskassociatedwithexportingonanopenaccountbasis?

A.Thebuyermayrejectthegoodsuponarrival

B.Theexporterbearstheriskofnon-paymentaftergoodsareshipped

C.Currencyfluctuationrisks

D.Highertransportationcosts

【答案】：B

3、WhichofthefollowingdocumentsisNOTtypicallyrequiredforaninternationalshipmentunderaLetterofCredit?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.Suppliersannualreport

【答案】：D

4、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

5、Whichclauseinacontractprotectspartiesfromeventsbeyondtheircontrol,suchasnaturaldisasters?

A.Arbitrationclause

B.Forcemajeureclause

C.Jurisdictionclause

D.Liquidateddamagesclause

【答案】：B

6、Ininternationalbusiness,tariffsprimarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A

7、Whichdocumentisrequiredforclaimingpreferentialtarifftreatmentunderafreetradeagreement?

A.CertificateofInsurance

B.CertificateofOrigin

C.PackingList

D.BillofLading

【答案】：B

8、Inajointventureagreement,equitytypicallyrefersto:

A.Thetotaldebtincurredbytheventure.

B.Theownershipstakeorsharesheldbyeachpartner.

C.Theprofit-sharingratiounrelatedtoownership.

D.Themanagementrightsexclusivetoonepartner.

【答案】：B

9、WhatistheprimarypurposeofaBillofLadinginshipping?

A.Torequestpaymentfromthebuyer

B.Toserveasacontractofcarriage,receipt,anddocumentoftitle

C.Todeclaregoodsforcustomspurposes

D.