2026年国际商务英语一级考试练习题100道附参考答案【典型题】.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、Whichofthefollowingisakeycharacteristicofa(MultinationalCorporation-MNC)?

A.Operatesonlyinitshomecountry

B.Hascentralizeddecision-makingatheadquarters

C.Ownsandcontrolsvalue-addingactivitiesinmorethanonecountry

D.Focusessolelyonexporting

【答案】：C

2、A______letterofcreditcannotbechangedorcancelledwithouttheagreementofallpartiesinvolved.

A.revocable

B.irrevocable

C.transferable

D.confirmed

【答案】：B

3、WhenconductingaSWOTanalysisforinternationalmarketentry,whichfactorwouldbeconsideredanexternalthreat?

A.Strongbrandrecognition

B.Limitedfinancialresources

C.Intenselocalcompetition

D.Skilledmanagementteam

【答案】：C

4、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

5、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyerscredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A

6、Underadocumentarycollection,thefinancialinstrumentusedtodemandpaymentisthe().

A.commercialinvoice

B.billoflading

C.draft(billofexchange)

D.insurancecertificate

【答案】：C

7、Whichofthefollowingrepresentsthemostformalregisterforabusinessmeeting?

A.Okayguys,letsgetthisshowontheroad.

B.Goodmorning,everyone.Shallweproceedwiththeagenda?

C.Yo,whatstheplanfortoday?

D.Right,letscrackonwithit.

【答案】：B

8、Whenmakinganinternationalpayment,whichofthefollowingisthemostsecuremethodfortheseller?

A.OpenAccount

B.DocumentaryCollection