2026年国际商务英语一级考试练习题100道附完整答案【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、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

2、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyerscountry.

【答案】：B

3、Whenpreparingforavideoconferencewithinternationalclients,whichpracticeshouldbeavoided?

A.Testingaudioandvideoequipmentbeforehand

B.Wearingprofessionalattire

C.Schedulingwithoutconsideringtimezonedifferences

D.Havingrelevantdocumentsready

【答案】：C

4、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Letscirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B

5、Inaformalbusinessemail,whichsalutationismostsuitablewhenaddressingapotentialclientwhosenameandgenderareunknown?

A.DearSir/Madam

B.Heythere

C.ToWhomItMayConcern

D.DearFriend

【答案】：A

6、Whichofthefollowingisacommonbarriertointernationaltrade?

A.Freetradeagreements.

B.Exportsubsidies.

C.Non-tariffbarrierslikeimportquotas.

D.Multilateraltradenegotiations.

【答案】：C

7、Selectthemostgrammaticallycorrectsentenceforabusinesscontext.

A.Neitherthemanagernortheemployeeswaspresentatthemeeting.

B.Thedatasuggeststhatweneedtoreviseourstrategy.

C.Meandmyteamareresponsiblefortheproject.

D.TherearelessfactorstoconsiderthanIexpected.

【答案】：B

8、Whichofthefollowingrepresentsthemostformalregisterforabusinessmeeting?

A.Okayguys,lets