2026年国际商务英语一级考试练习题100道含答案（研优卷）.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、Undertheterm(CIF),thesellerisresponsiblefor______.

A.Cost,insurance,andfreighttothenamedportofdestination

B.Costandfreightonly

C.Deliverytothebuyerswarehouse

D.Unloadingcostsatthedestinationport

【答案】：A

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

A.Receivinggoodsjustbeforetheyareneededintheproductionprocesstoreduceholdingcosts.

B.Shippingproductstocustomersonthesamedaytheyareordered.

C.Purchasingrawmaterialsinbulkwellinadvanceofproduction.

D.Ensuringthatinventoryisstoredatmultiplelocationsforsafety.

【答案】：A

3、Inajointventureagreement,equitytypicallyrefersto:

A.Thetotaldebtincurredbytheventure.

B.Theownershipstakeorsharesheldbyeachpartner.

C.Theprofit-sharingratiounrelatedtoownership.

D.Themanagementrightsexclusivetoonepartner.

【答案】：B

4、InaSWOTanalysis,whatdoestheWstandfor?

A.Weaknesses

B.Waystoimprove

C.Workload

D.Warranties

【答案】：A

5、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Letscirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B

6、A______isadocumentissuedbyacarriertoashipper,acknowledgingreceiptofgoodsforshipment.

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C

7、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

8、A______letterofcreditcannotbechangedorcancelledwithouttheagreementofallpartiesinvolved.

A.revocable

B.irrevocable

C.transferable

D.confirmed

【答案】：B

9、Whatisthemainadvantageofusingasightdraftforpaymentininternationaltrade?

A.Itall