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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、WhatdoestheacronymFOBstandforinIncoterms2020?
A.FreeonBoard
B.FreeofCharge
C.FreightonBoard
D.FreeOverboard
【答案】:A
2、InaSWOTanalysis,Opportunitiesreferto:
A.Internalstrengthsthatthecompanycanleverage.
B.Externalfactorsthatthecompanycouldexploittoitsadvantage.
C.Internalweaknessesthatneedimprovement.
D.Externalthreatsthatcouldharmthecompany.
【答案】:B
3、Ininternationalbusiness,tariffsprimarilyreferto:
A.Taxesimposedonimportedgoods.
B.Subsidiesprovidedtodomesticexporters.
C.Regulationsonproductsafetystandards.
D.Voluntaryexportrestraintsbetweencountries.
【答案】:A
4、Whenacountryscurrencydepreciates,itsexportsgenerallybecome______.
A.Moreexpensiveforforeignbuyers
B.Lessexpensiveforforeignbuyers
C.Unchangedinprice
D.Subjecttohighertariffs
【答案】:B
5、Inglobalsupplychainmanagement,just-in-time(JIT)inventoryaimsto:
A.Maximizestocklevelstoavoidshortages.
B.Reduceinventorycostsbyreceivinggoodsonlyasneeded.
C.Stockpilematerialsforlong-termproductionruns.
D.Increasewarehousingspaceforbulkpurchases.
【答案】:B
6、Whennegotiatingacontract,thephrasesubjecttoboardapprovalmostlikelymeans:
A.Thedealisfinalandcannotbechanged.
B.Theagreementiscontingentonapprovalbythecompanysgoverningbody.
C.Thenegotiatorhasfullauthoritytosignimmediately.
D.Thecontractrequiresapprovalfromagovernmentregulator.
【答案】:B
7、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?
A.OpenAccount(paymentafterreceiptofgoods).
B.DocumentaryCollection(bankhandlesdocumentsforpayment).
C.AdvancePayment(paymentbeforeshipment).
D.Consignment(paymentaftergoodsaresold).
【答案】:C
8、Infinancialstatements,theBalanceSheetprovidesasnapshotofacompanysfinancialpositionataspecificpointintime.Whichaccountingequationmustitsatisfy?
A.Revenue-E
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