2026年国际商务英语一级考试练习题及参考答案【完整版】.docxVIP

2026年国际商务英语一级考试练习题

第一部分单选题(50题)

1、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?

A.Revenue-Expenses=NetIncome

B.Assets=Liabilities+OwnersEquity

C.CashFlow=Operating+Investing+Financing

D.CurrentAssets/CurrentLiabilities=CurrentRatio

【答案】：B

2、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Letscirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B

3、TheprimarypurposeofIncoterms?2020isto______.

A.setinternationalpricesforcommodities

B.provideasetofinternationalrulesfortheinterpretationoftradeterms

C.regulatecustomsdutiesworldwide

D.standardizeproductpackaging

【答案】：B

4、Inadistributionagreement,anexclusiveterritoryclausetypicallymeansthat______.

A.Thedistributorcansellcompetingproducts

B.Thesupplieragreesnottoappointotherdistributorsorselldirectlyinthatterritory

C.Thedistributormustachieveaminimumsalestarget

D.Thesuppliercanselldirectlytoanycustomerinthatterritory

【答案】：B

5、Ininternationaltrade,thepartywhosellsgoodsorservicesiscalledthe______.

A.Consignee

B.Exporter

C.Importer

D.Carrier

【答案】：B

6、Whatistheprimaryriskassociatedwithexportingonanopenaccountbasis?

A.Thebuyermayrejectthegoodsuponarrival

B.Theexporterbearstheriskofnon-paymentaftergoodsareshipped

C.Currencyfluctuationrisks

D.Highertransportationcosts

【答案】：B

7、Whichofthefollowingisanexampleofanon-tariffbarriertotrade?

A.Anadvaloremtariff

B.Aspecifictariff

C.Aquotaonimportedtextiles

D.Avalue-addedtaxondomesticsales

【答案】：C

8、UndertheWTOsprincipleofMost-Favored-Nation(MFN)Treatment,amembercountrymust______.

A.Givepre