2026年國(guó)際商務(wù)英語(yǔ)一級(jí)考試練習(xí)題100道第一部分單選題(100題)1、Ininternationalbusiness,'tariffs'primarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A2、Inthecontextofinternationalmarketing,'marketsegmentation'involves______.

A.Settingauniformpriceforallmarkets

B.Dividingabroadmarketintosubsetsofconsumerswithcommonneeds

C.Sellingthesameproductworldwidewithoutadaptation

D.Choosingasingledistributionchannelforallcountries

【答案】：B3、Whichofthefollowingisakeycharacteristicofa(MultinationalCorporation-MNC)?

A.Operatesonlyinitshomecountry

B.Hascentralizeddecision-makingatheadquarters

C.Ownsandcontrolsvalue-addingactivitiesinmorethanonecountry

D.Focusessolelyonexporting

【答案】：C4、InbusinessEnglish,whatdoesthephrase'totableanissue'meaninBritishEnglishcontexts?

A.Topostponediscussionindefinitely

B.Tobringamatterforwardforimmediatediscussion

C.Toremoveanitemfromtheagenda

D.Toassignresponsibilityforanissue

【答案】：B5、WhatistheprimarypurposeofanIncotermlikeFOB(FreeOnBoard)inaninternationalsalescontract?

A.Todeterminethepaymentcurrencyforthetransaction.

B.Tospecifythepointatwhichtheriskoflosstransfersfromsellertobuyer.

C.Todefinetheinsurancecoveragerequiredfortheshipment.

D.Tooutlinethemarketingstrategyfortheproductinthebuyer'scountry.

【答案】：B6、Ininternationalbusiness,'tariffs'primarilyreferto:

A.Taxesimposedonimportedgoods.

B.Subsidiesprovidedtodomesticexporters.

C.Regulationsonproductsafetystandards.

D.Voluntaryexportrestraintsbetweencountries.

【答案】：A7、Whichofthefollowingisakeycharacteristicofa'global'corporateculture?

A.Strictadherencetohome-countrymanagementstyles

B.Integrationofdiverseculturalperspectivesintoaunifiedapproach

C.Prioritizingcost-cuttingoveremployeewelfare

D.Decentralizingalldecision-makingtolocalsubsidiaries

【答案】：B8、Inabusinessnegotiation,ifyousay'Let'stablethisissuefornow,'whatdoyoumean?

A.Todiscussitimmediately

B.Topostponethediscussion

C.Tosignanagreement

D.Torejecttheproposal

【答案】：B9、Whenacompanywantstoexpandintoaforeignmarketwithminimalrisk,whichentrymodeistypicallyconsideredtheeasiest?

A.Jointventure

B.Directinvestment

C.Exporting

D.Franchising

【答案】：C10、Inaletterofcredittransaction,theadvisingbank'sprimaryresponsibilityisto().

A.Paythebeneficiary

B.Authenticatethecredit

C.Negotiatethedocuments

D.Confirmthecredit

【答案】：B11、Whatisthemainadvantageofusinga'sightdraft'forpaymentininternationaltrade?

A.Itallowsthebuyertoinspectgoodsbeforepayment.

B.Itprovidesextendedcredittermstothebuyer.

C.Itguaranteespaymentbyathirdparty.

D.Iteliminatestheneedforshippingdocuments.

【答案】：A12、UndertheWTO'sMost-Favored-Nation(MFN)principle,whatisrequired?

A.Countriesmustgranteachotherthesametradeadvantagesastheirmostfavoredpartner.

B.Countriesmusteliminatealltariffsonimportsfromdevelopingnations.

C.Countriescanonlytradewiththeirmostfavoredpoliticalallies.

D.Countriesmustofferthelowestpossibletariffstoalltradingpartners.

【答案】：A13、Whenacountryimposesataxonimportedgoodstoprotectitsdomesticindustries,itiscalleda().

A.subsidy

B.quota

C.tariff

D.embargo

【答案】：C14、Inacontract,theclausestating'ThisagreementshallbegovernedbythelawsofEngland'isa()clause.

A.forcemajeure

B.jurisdiction

C.arbitration

D.applicablelaw

【答案】：D15、Whichdocumentisissuedbyacarriertoacknowledgereceiptofgoodsforshipment(andservesasevidenceofthecontractofcarriage)?

A.CommercialInvoice

B.BillofLading

C.CertificateofOrigin

D.PackingList

【答案】：B16、Whenpreparingabusinesspresentationforaninternationalaudience,whatisanessentialconsideration?

A.Usecomplexjargontodemonstrateexpertise.

B.Speakonlyinyournativelanguageandprovidenotranslation.

C.Adaptvisualstobeculturallyneutralandavoididioms.

D.Rushthroughslidestocovermorecontent.

【答案】：C17、Incross-culturalbusinessmeetings,whatisakeyrecommendationforeffectivecommunicationwithJapanesecounterparts?

A.Speakloudlyanddirectlytoemphasizeyourpoints.

B.Avoidsilenceandfillanypauseswithconversation.

C.Bepatientwithsilence,asitmayindicatecontemplationratherthandisagreement.

D.Useaggressivebodylanguagetoshowconfidence.

【答案】：C18、Whenproofreadingabusinessdocument,whicherroristhemostcriticaltofix?

A.Aminorinconsistencyinfontsizebetweentwoparagraphs.

B.Afactualerrorinthedatapresentedinachart.

C.Using'affect'insteadof'effect'inasinglesentence.

D.Forgettingtoaddaclosingsalutation.

【答案】：B19、A______isabusinessarrangementwhereoneparty(thefranchisor)grantsanotherparty(thefranchisee)therighttouseitstrademarkandbusinessmodel.

A.JointVenture

B.StrategicAlliance

C.Franchise

D.WhollyOwnedSubsidiary

【答案】：C20、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment(paymentbeforeshipment).

D.Consignment(paymentaftergoodsaresold).

【答案】：C21、Whatistheprimarypurposeofa'BillofLading'(B/L)inshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitle.

B.Itliststheinsurancecoveragedetails.

C.Itdeclaresthecustomsvalueofgoods.

D.Itprovidesproductspecifications.

【答案】：A22、Whichpaymenttermininternationaltradegivesthesellerthemostsecurity?

A.OpenAccount(paymentafterreceiptofgoods).

B.DocumentaryCollection(bankhandlesdocumentsforpayment).

C.AdvancePayment(paymentbeforeshipment).

D.Consignment(paymentaftergoodsaresold).

【答案】：C23、Whichofthefollowingisanexampleofa'non-tariffbarrier'totrade?

A.Anadvaloremtariff

B.Aspecifictariff

C.Aquotaonimportedtextiles

D.Avalue-addedtaxondomesticsales

【答案】：C24、A______letterofcreditcannotbechangedorcancelledwithouttheagreementofallpartiesinvolved.

A.revocable

B.irrevocable

C.transferable

D.confirmed

【答案】：B25、Whatistheprimaryfunctionofabillofladingininternationalshipping?

A.Itservesasareceipt,acontractofcarriage,andadocumentoftitle.

B.Itprovidesproofofinsurancecoveragefortheshipment.

C.Itdetailsthecommercialvalueofthegoodsforcustoms.

D.Itliststhequantityandtypeofpackagingmaterialsused.

【答案】：A26、Ininternationalmarketing,whatdoes'standardization'ofaproductreferto?

A.Adaptingtheproducttolocalmarkets

B.Sellingthesameproductworldwidewithoutchanges

C.EnsuringproductqualitymeetsISOstandards

D.Standardizingpricingacrossallmarkets

【答案】：B27、Whichofthefollowingisa'softskill'mostcrucialforsuccessfulinternationalbusinessnegotiations?

A.ProficiencyinExcelformulas

B.Cross-culturalcommunicationcompetence

C.KnowledgeofIncoterms

D.Abilitytodraftlegalcontracts

【答案】：B28、Incross-culturalbusinessnegotiations,whichcommunicationstyleismostcharacteristicofhigh-contextcultures?

A.Direct,explicit,andtask-oriented

B.Indirect,implicit,andrelationship-focused

C.Formal,hierarchical,andaggressive

D.Informal,egalitarian,andfast-paced

【答案】：B29、Whatdoestheterm'FOB'standforininternationaltrade?

A.FreeOnBoard

B.FreeofBusiness

C.FreightonBoard

D.ForwardofBusiness

【答案】：A30、Ininternationalbusinesscommunication,whichphraseismostappropriateforpolitelydecliningabusinessproposalduringameeting?

A.Werejectyourproposaloutrightasit'sunacceptable.

B.Weappreciateyourproposal,butitdoesn'talignwithourcurrentstrategicgoals.

C.Yourproposalisterribleandwewon'tconsiderit.

D.Wewillacceptyourproposalimmediatelywithoutchanges.

【答案】：B31、Theterm'ForceMajeure'inacontractprimarilyrefersto______.

A.Abreachofcontractbyoneparty

B.Unforeseeablecircumstancesthatpreventfulfillingthecontract

C.Achangeinmarketprices

D.Adelaycausedbyinefficientmanagement

【答案】：B32、Inglobalsupplychainmanagement,'just-in-time'(JIT)inventoryaimsto:

A.Maximizestocklevelstoavoidshortages.

B.Reduceinventorycostsbyreceivinggoodsonlyasneeded.

C.Stockpilematerialsforlong-termproductionruns.

D.Increasewarehousingspaceforbulkpurchases.

【答案】：B33、Thepracticeofsellingthesameproductatdifferentpricesindifferentnationalmarketsisknownas______.

A.transferpricing

B.pricediscrimination

C.dumping

D.parallelimporting

【答案】：B34、Thedocumentthatliststhedetailedcontentsofashipmentandisusedforcustomsdeclarationisthe______.

A.BillofLading

B.CommercialInvoice

C.PackingList

D.InsuranceCertificate

【答案】：C35、Whencreatingapresentation,whichofthefollowingisakeyprincipleforslidedesign?

A.Includeasmuchtextaspossiblesotheaudiencedoesn'tmissanything.

B.Useadifferentfontandcolorforeverybulletpoint.

C.Keepthelayoutsimpleandunclutteredwithhighcontrast.

D.Readtheslidesverbatimtotheaudience.

【答案】：C36、AccordingtotheUnitedNationsConventiononContractsfortheInternationalSaleofGoods(CISG),whendoestheriskoflosspasstothebuyerifthecontractinvolvescarriageofgoodsandnospecificplacefordeliveryisstated?

A.Whenthegoodsarehandedovertothefirstcarrier

B.Whenthegoodsaredeliveredatthebuyer'spremises

C.Whenthecontractissigned

D.Whenthesellerreceivespayment

【答案】：A37、Whichofthefollowingbestdescribesa'LetterofCredit'ininternationaltradefinance?

A.Apromisebytheimportertopaytheexporterdirectly

B.Abank'sundertakingtopaytheexporterifdocumentsmeetspecifiedconditions

C.Aninsurancepolicyforcargo

D.Acontractforfuturecurrencyexchange

【答案】：B38、InbusinessEnglish,'totouchbase'means:

A.Toendarelationshippermanently.

B.Tomakecontactorcheckinwithsomeoneforanupdate.

C.Toavoidsomeonecompletely.

D.Tosignaformalagreement.

【答案】：B39、Whatdoes'paymentinadvance'meanforanexporter?

A.Theexporterbearsthemostrisk

B.Theexporterreceivespaymentbeforeshippinggoods

C.Paymentismadeafter90daysofshipment

D.Paymentismadethroughathirdparty

【答案】：B40、Whatisthemainpurposeofmarketsegmentationininternationalmarketing?

A.Toreduceproductioncosts

B.Todivideheterogeneousmarketsintohomogeneousgroups

C.Tostandardizeproductsglobally

D.Toeliminatecompetition

【答案】：B41、Whenwritingabusinessemail,whichofthefollowingisthemostappropriateopeningforaformalrequesttoanewclient?

A.Hey,IneedyoutosendmethedocumentsASAP.

B.Ihopethisemailfindsyouwell.Iamwritingtorequestthequarterlysalesreport.

C.Yo,canyouhitmebackwiththosefiles?

D.Sendmethefilesnow.

【答案】：B42、Adocumentthatprovidesevidenceofacontractofcarriagebyseaiscalled().

A.Commercialinvoice

B.Packinglist

C.Billoflading

D.Certificateoforigin

【答案】：C43、WhatisthemainfunctionofaBillofLadinginshipping?

A.Itservesasareceipt,contractofcarriage,anddocumentoftitletothegoods.

B.Itcalculatesthecustomsdutiesfortheimport.

C.Itprovidesthebuyer'scredithistory.

D.Itliststhemarketingplanfortheshipment.

【答案】：A44、WhatistheprimaryfunctionoftheWorldTradeOrganization(WTO)?

A.Toprovideloansfordevelopingcountries

B.Tooverseeglobaltraderulesanddisputeresolution

C.Tosetinternationalcurrencyexchangerates

D.Toregulatemultinationalcorporations

【答案】：B45、Incoterms2020rulesarepublishedby______.

A.WorldTradeOrganization

B.InternationalChamberofCommerce

C.UnitedNations

D.InternationalMonetaryFund

【答案】：B46、Theterm(FOB)ininternationaltrademeansthatthesellerisresponsibleforthegoodsuntiltheyare______.

A.loadedonboardthevesselattheportofshipment

B.deliveredtothebuyer'swarehouse

C.clearedthroughcustomsatthedestinationport

D.insuredagainstallrisks

【答案】：A47、Theprocessofbringinggoodsintoacountryfromabroadisknownas______.

A.Exporting

B.Importing

C.Re-exporting

D.Transshipment

【答案】：B48、Whatdoes'CIF'meaninthecontextofIncoterms2020?

A.Cost,Insurance,andFreight

B.CarriageandInsurancePaidto

C.CostandFreight

D.CustomsImportFormalities

【答案】：A49、AcompanybasedinCountryAwantstoenterthemarketinCountryBbutfearshighpoliticalrisk.Whichentrymodemightbepreferredtominimizethisrisk?

A.WhollyOwnedSubsidiary

B.JointVenture

C.LicensingorFranchising

D.DirectInvestment

【答案】：C50、Ininternationalbanking,whatisaSWIFTcodeusedfor?

A.Toencryptfinancialdata

B.Toidentifyspecificbanksandbranchesforwiretransfers

C.Tocalculateexchangerates

D.Toverifycustomeridentity

【答案】：B51、Inadocumentarycollection,the(collectingbank)actsas______.

A.thebuyer'sagenttomakepayment

B.anintermediarybetweentheexporter'sbankandtheimporter

C.theguarantorofpaymentfortheexporter

D.theinsurerofthegoods

【答案】：B52、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A53、WhatistheprimarypurposeofaBillofLadinginshipping?

A.Torequestpaymentfromthebuyer

B.Toserveasacontractofcarriage,receipt,anddocumentoftitle

C.Todeclaregoodsforcustomspurposes

D.Toinsuretheshipmentagainstloss

【答案】：B54、A'spotexchangerate'referstothecurrentratefor______.

A.Buyingacurrencyfordeliveryatafuturedate

B.Exchangingonecurrencyforanotherforimmediatedelivery

C.Theaveragerateoveramonth

D.Agovernment-fixedrate

【答案】：B55、WhatisthemainfunctionoftheWorldTradeOrganization(WTO)?

A.Toprovideloansforinfrastructureprojects

B.Tooverseeinternationalmonetarystability

C.Toadministertradeagreementsandresolvedisputes

D.Toregulateglobalcurrencyexchangerates

【答案】：C56、WhichIncotermruleindicatesthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination?

A.CIF

B.DAP

C.EXW

D.FCA

【答案】：B57、UndertheUCP600,bankshaveamaximumof()bankingdaysfollowingthedayofpresentationtoexaminedocuments.

A.3

B.5

C.7

D.10

【答案】：B58、Whichofthefollowingbestdescribestheconceptof'dumping'ininternationaltrade?

A.Exportinggoodsatapricehigherthanthedomesticmarketprice

B.Exportinggoodsatapricelowerthantheirnormalvalue(e.g.,domesticpriceorcost)

C.Importinggoodsthatarebannedintheexportingcountry

D.Sellingsurplusgoodsatadiscountinthedomesticmarket

【答案】：B59、Theprocessofadaptingmarketingstrategiesandproductfeaturestosuitthelocalcultureandpreferencesofaforeignmarketisknownas______.

A.Globalstandardization

B.Marketsegmentation

C.Localization

D.Marketpenetration

【答案】：C60、A'back-to-back'letterofcreditistypicallyusedinwhichofthefollowingsituations?

A.Whenthebuyerandsellerareinthesamecountry

B.Whentheselleractsasanintermediarybetweenasupplierandabuyer

C.Whengoodsareshippedbyairfreight

D.Whenthetransactioninvolvesbartertrade

【答案】：B61、Whenacompanysellsgoodsabroadatapricelowerthanitsdomesticmarketprice,itmaybeaccusedof______.

A.moneylaundering

B.dumping

C.arbitrage

D.licensing

【答案】：B62、Whengoodsareshippedundera'throughbilloflading',itindicatesthat().

A.theshipmentinvolvesmultiplemodesoftransport

B.thegoodsareshippedinbulk

C.thebillofladingisnegotiable

D.theshipmentistime-sensitive

【答案】：A63、Ininternationalarbitration,the'seatofarbitration'determines().

A.Thephysicallocationofhearings

B.Theprocedurallawgoverningarbitration

C.Thenationalityofarbitrators

D.Thelanguageofproceedings

【答案】：B64、Whencalculatingthetotallandedcostofanimportedproduct,whichofthefollowingisusuallyNOTincluded?

A.Purchaseprice(FOB)

B.Internationalfreightcharges

C.Importdutiesandtaxes

D.Domesticmarketingexpensesaftersale

【答案】：D65、WhichofthefollowingisNOTacommonmethodofinternationalpayment?

A.LetterofCredit(L/C)

B.TelegraphicTransfer(T/T)

C.CashonDelivery(COD)

D.DocumentaryCollection

【答案】：C66、Underthetermsof(CIF),thesellermustprocureinsuranceagainstthebuyer'sriskoflossofordamagetothegoodsduringthecarriage.TheminimuminsurancecoveragerequiredbyIncoterms?2020is______.

A.InstituteCargoClauses(A)orsimilar

B.InstituteCargoClauses(C)orsimilar

C.InstituteWarClausesonly

D.asagreedbetweenbuyerandseller,withnominimum

【答案】：B67、Ininternationalbusinessemails,whatisthemostappropriatewaytoaddressarecipientwhosenameyoudonotknow?

A.DearSir/Madam

B.ToWhomItMayConcern

C.Hello

D.DearFriend

【答案】：A68、Whencalculatingthetotallandedcostofimportedgoods,whichofthefollowingistypicallyNOTincluded?

A.Purchaseprice

B.Internationalfreight

C.Domesticdeliverytowarehouse

D.Researchanddevelopmentcosts

【答案】：D69、The(SWIFT)networkisprimarilyusedfor______.

A.Stocktrading

B.Internationalwiretransfers

C.Cargotracking

D.Marketresearch

【答案】：B70、Whenacompanywantstoenteraforeignmarketwithminimalrisk,itoftenstartswith().

A.Directinvestment

B.Jointventure

C.Exporting

D.Licensing

【答案】：C71、Whennegotiatingacontract,ifyouwanttoexpressthatacertainclauseisnon-negotiable,whichphraseismostappropriate?

A.Weareflexibleonthispoint.

B.Thisisadeal-breakerforus.

C.Let'scirclebackonthislater.

D.Wecantablethisdiscussionfornow.

【答案】：B72、Inaformalbusinesspresentation,whichopeningismosteffective?

A.Okay,so...let'sgetstartedIguess

B.Goodmorningeveryone,thankyouforyourtimetoday.I'llbediscussing...

C.Heyfolks,thanksforcoming.TodayIwanttotalkabout...

D.Caneveryonehearme?Let'sbegin

【答案】：B73、Whichofthefollowingisacommonnon-tariffbarriertotrade?

A.Importtariff

B.Exportquota

C.Importquota

D.Value-addedtax

【答案】：C74、Whatdoestheabbreviation'FOB'standforinIncoterms?

A.FreeOnBoard

B.FreightOnBoard

C.FreeofBorder

D.ForwardOnBoard

【答案】：A75、Whennegotiatingacontract,thephrase'forcemajeure'refersto().

A.aminorbreachofcontract

B.unforeseeablecircumstancesthatpreventcontractfulfillment

C.intentionaldelayindelivery

D.achangeinmarketprices

【答案】：B76、Whenacountry'scurrencydepreciates,itsexportsgenerallybecome______.

A.Moreexpensiveforforeignbuyers

B.Lessexpensiveforforeignbuyers

C.Unchangedinprice

D.Subjecttohighertariffs

【答案】：B77、Whichofthefollowingbestdescribesa'LetterofCredit'(L/C)ininternationaltrade?

A.Adocumentguaranteeingpaymentfromthebuyer'sbankuponpresentationofcompliantshippingdocuments.

B.Aloanagreementbetweenthebuyerandsellerfordeferredpayment.

C.Acertificateoforiginfortheexportedgoods.

D.Aninsurancepolicycoveringdamagetotheshipment.

【答案】：A78、Whatdoestheterm'ForceMajeure'refertoinaninternationalcontract?

A.Aclauseexcusingperformanceduetounforeseeableeventsbeyondcontrol,likenaturaldisasters.

B.Arequirementforadditionalinsurancecoverage.

C.Apenaltyforlatedeliveryofgoods.

D.Abonusforexceedingsalestargets.

【答案】：A79、Whennegotiatingwithinternationalpartners,it'simportanttounderstandculturaldifferencesin().

A.Communicationstylesonly

B.Businessetiquetteonly

C.Bothcommunicationstylesandbusinessetiquette

D.Onlylegalrequirements

【答案】：C80、Whatdoestheabbreviation'ETA'commonlyrefertoinlogisticsandsupplychainmanagement?

A.ExportTradingAuthorization

B.EstimatedTimeofArrival

C.ElectronicTransactionAgreement

D.ExportTariffAssessment

【答案】：B81、InaSWOTanalysis,'Opportunities'referto:

A.Internalstrengthsthatthecompanycanleverage.

B.Externalfactorsthatthecompanycouldexploittoitsadvantage.

C.Internalweaknessesthatneedimprovement.

D.Externalthreatsthatcouldharmthecompany.

【答案】：B82、IninternationalbusinessEnglish,whatdoestheexpression'togotheextramile'mean?

A.Totravelforbusinessmeetings

B.Toexceedexpectationsandputinextraeffort

C.Totakeunnecessaryrisks

D.Toextendpaymentterms

【答案】：B83、InbusinessEnglish,whichexpressionismostappropriateformakingatentativesuggestioninateamdiscussion?

A.Wemustdoitthiswayorelsewe'llfail.

B.Perhapswecouldconsiderexploringalternativesuppliers.

C.Idemandthatwechangetheplanimmediately.

D.Thisideaisdefinitelythebestone,noquestionsasked.

【答案】：B84、Whennegotiatingacontract,thephrase'ForceMajeure'refersto______.

A.Akeydeliverydate

B.Anunavoidableexternalevent

C.Apenaltyclause

D.Apaymentmethod

【答案】：B85、Incross-culturalbusinessmeetings,whatisakeyrecommendationforeffectivecommunicationwithJapanesecounterparts?

A.Speakloudlyanddirectlytoemphasizeyourpoints.

B.Avoidsilenceandfillanypauseswithconversation.

C.Bepatientwithsilence,asitmayindicatecontemplationratherthandisagreement.

D.Useaggressivebodylanguagetoshowconfidence.

【答案】：C86、Whenmakinganinternationalpayment,whichofthefollowingisthemostsecuremethodfortheseller?

A.OpenAccount

B.DocumentaryCollection

C.LetterofCredit

D.CashinAdvance

【答案】：C87、Inthecontextofsupplychainmanagement,whatdoes'Just-in-Time'(JIT)inventorymanagementaimtoachieve?

A.Receivinggoodsjustbeforetheyareneededintheproductionprocesstoreduceholdingcosts.

B.Shippingproductstocustomersonthesamedaytheyareordered.

C.Purchasingrawmaterialsinbulkwellinadvanceofproduction.

D.Ensuringthatinventoryisstoredatmultiplelocationsforsafety.

【答案】：A88、Whichinternationalaccountingstandardgovernsthepreparationoffinancialstatementsforpubliccompaniesinmanycountries?

A.GAAP

B.IFRS

C.USGAAP

D.SOX

【答案】：B89、Whennegotiatingacontract,thephrase'subjecttoboardapproval'mostlikelymeans:

A.Thedealisfinalandcannotbechanged.

B.Theagreementiscontingentonapprovalbythecompany'sgoverningbody.

C.Thenegotiatorhasfullauthoritytosignimmediately.

D.Thecontractrequiresapprovalfromagovernmentregulator.

【答案】：B90、InaSWOTanalysis,'Opportunities'referto:

A.Internalstrengthsthatthe