2026年国际商务英语一级考试练习题100道及完整答案【全优】.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、Whatistheprimaryriskassociatedwithexportingonanopenaccountbasis?

A.Thebuyermayrejectthegoodsuponarrival

B.Theexporterbearstheriskofnon-paymentaftergoodsareshipped

C.Currencyfluctuationrisks

D.Highertransportationcosts

【答案】：B

2、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyerscountry.

【答案】：B

3、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyerscredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A

4、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C

5、Whennegotiatingacontract,thephrasesubjecttoboardapprovalmostlikelymeans:

A.Thedealisfinalandcannotbechanged.

B.Theagreementiscontingentonapprovalbythecompanysgoverningbody.

C.Thenegotiatorhasfullauthoritytosignimmediately.

D.Thecontractrequiresapprovalfromagovernmentregulator.

【答案】：B

6、UndertheIncoterms?2020rules,whichtermplacesthemaximumobligationontheseller(includingimportclearanceandpaymentofduties)?

A.EXW(ExWorks)

B.FCA(FreeCarrier)

C.DDP(DeliveredDutyPaid)

D.CIF(Cost,InsuranceandFreight)

【答案】：C

7、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment