2026年国际商务英语一级考试练习题100道及参考答案（考试直接用）.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、Inadocumentarycollection,the(collectingbank)actsas______.

A.thebuyersagenttomakepayment

B.anintermediarybetweentheexportersbankandtheimporter

C.theguarantorofpaymentfortheexporter

D.theinsurerofthegoods

【答案】：B

2、The(SWIFT)networkisprimarilyusedfor______.

A.Stocktrading

B.Internationalwiretransfers

C.Cargotracking

D.Marketresearch

【答案】：B

3、WhichofthefollowingdocumentsisNOTtypicallyrequiredforaninternationalshipmentunderaLetterofCredit?

A.CommercialInvoice

B.PackingList

C.CertificateofOrigin

D.Suppliersannualreport

【答案】：D

4、Whichdocumentisissuedbyacarriertoacknowledgereceiptofcargoforshipmentandservesasacontractofcarriage?

A.CommercialInvoice

B.PackingList

C.BillofLading

D.CertificateofOrigin

【答案】：C

5、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B

6、WhatdoesthetermFOBstandforininternationaltrade?

A.FreeonBoard

B.FreightonBoard

C.FreeofBond

D.FreightofBusiness

【答案】：A

7、Acountertradetransactioninvolves______.

A.Paymentinhardcurrencyonly

B.Theexchangeofgoodsorservicesforothergoodsorservices,partiallyorfully

C.TradebetweentwosubsidiariesofthesameMNC

D.Illegaltradepractices

【答案】：B

8、Whenpreparingabusinesspresentationforaninternationalaudience,whatisanessentialconsideration?

A.Usecomplexjargontodemonstrateexpertise.

B.Speakonlyinyournativelanguageandprovidenotranslation.

C.Adaptvisualstobeculturallyneutralandavoididioms.

D.Rushthroughslidestocovermorecontent.

【答案】：C

9、Whatistheprimaryfunctionofabillofladingininternationalshipping?

A.Itservesasareceipt,acontractofcarriage,andadocumentoftitle.

B.Itprovidesproofofinsurancecoveragefortheshipment.

C.Itdetailsthecommer