2026年国际商务英语一级考试练习题100道及完整答案【精选题】.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、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

2、Inbusinessnegotiation,whatdoesBATNAstandfor?

A.BestAlternativetoaNegotiatedAgreement

B.BasicAgreementforTradeNegotiationsandApprovals

C.BilateralAgreementonTradeNegotiationTerms

D.BusinessActionforTradeNegotiationAgreement

【答案】：A

3、Whencalculatingthecompoundannualgrowthrate(CAGR)forinternationalmarketexpansionover3years,whichformulaiscorrect?(whereEV=EndingValue,BV=BeginningValue,n=numberofyears)

A.(EV/BV)^(1/n)-1

B.(EV-BV)/n

C.(EV/BV-1)/n

D.(EV-BV)/BV×100%

【答案】：A

4、WhatdoesthetermFOBstandforininternationaltrade?

A.FreeOnBoard

B.FreeofBusiness

C.FreightonBoard

D.ForwardofBusiness

【答案】：A

5、WhatisthemainpurposeoftheUNConventiononContractsfortheInternationalSaleofGoods(CISG)?

A.Tosetglobaltariffsongoods

B.Toprovideauniformframeworkforinternationalsalescontracts

C.Toregulateinternationalshippinglanes

D.Toenforceintellectualpropertyrights

【答案】：B

6、TheIncotermsrulethatplacesmaximumresponsibilityontheselleris().

A.EXW

B.FCA

C.DDP

D.CIF

【答案】：C

7、Inadocumentarycollection,the(collectingbank)actsas______.

A.thebuyersagenttomakepayment

B.anintermediarybetweentheexportersbankandtheimporter

C.theguarantorofpaymentfortheexporter

D.theinsurerofthegoods

【答案】：B

8、Whichofthefollowingisacommonbarriertointernationaltrade?

A.Freetradeagreements.

B.Exportsubsidies.

C.Non-tariffbarrierslikeimportquotas.

D.Multilateraltradenegotiations.

【答案】：C

9、WhatdoestheabbreviationETAcommonlyrefer