外贸会计英语笔试题及答案

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

英语会计笔试题目及答案以下是一篇1000字的英语会计笔试题目及答案的文章：英语会计笔试题目及答案题目一：多选题1. What is the basic accounting equation?(A) Assets = Liabilities + Owner's Equity(B) Revenue = Expenses + Owner's Equity(C) Assets = Expenses + Liabilities(D) Revenue = Assets - Liabilities答案：A2. Which of the following is a current liability?(A) Accounts Receivable(B) Prepaid Expenses(C) Long-term Debt(D) Accounts Payable答案：D3. Which financial statement reports a company's financial position at a specific point in time?(A) Income Statement(B) Balance Sheet(C) Statement of Cash Flows(D) Statement of Retained Earnings答案：B题目二：判断题1. An increase in assets will result in a decrease in owner's equity.答案：错误2. Depreciation is an example of an operating expense.答案：正确3. The Statement of Cash Flows reports the changes in a company's cash balance over a period of time.答案：正确题目三：填空题1. The formula for calculating net income is ________________.答案：Revenue - Expenses2. The normal balance for liability accounts is ________________.答案：Credit3. The account for accumulating a company's net income or net loss is called ___________________.答案：Retained Earnings题目四：简答题1. What is the purpose of the double-entry accounting system?答案：The purpose of the double-entry accounting system is to ensure that every transaction is recorded with equal debits and credits, thus maintaining the balance of the accounting equation. It helps in accurate recording, summarizing, and reporting of financial transactions.2. Explain the accrual basis of accounting.答案：The accrual basis of accounting recognizes revenues when they are earned and expenses when they are incurred, regardless of when cash is exchanged. It provides a more accurate representation of a company's financial position and performance, as it matches revenues with the expenses incurred to generate them.3. What is the role of the trial balance in the accounting process?答案：The trial balance is a list of all the general ledger accounts and their balances. Its role is to ensure that the total debits equal the total credits, which helps in identifying any errors in the recording or posting of transactions. It acts as a preliminary step before preparing financial statements.总结：本篇文章主要介绍了英语会计笔试题目及答案。

跨境公司英语测试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a common mode of international trade?A. Direct exportB. Indirect exportC. Import substitutionD. Cross-border e-commerceAnswer: C2. What does "FOB" stand for in international trade terms?A. Free On BoardB. Free of ChargeC. Full Option BoardD. Full Operational BudgetAnswer: A3. The term "CIF" in international trade refers to:A. Cost, Insurance, and FreightB. Cost, Insurance, and FreightingC. Cost, Insurance, and ForwardingD. Cost, Insurance, and FinancingAnswer: A4. What is the abbreviation for "World Trade Organization"?A. WTOB. WTAC. ITOD. ISOAnswer: A5. The exchange rate of currency is usually expressed as:A. 1 unit of foreign currency equals how many units of domestic currencyB. 1 unit of domestic currency equals how many units of foreign currencyC. 1 unit of gold equals how many units of currencyD. 1 unit of currency equals how many units of goldAnswer: B6. What does "BOP" stand for in economic terms?A. Balance of PaymentsB. Business Operating PlanC. Bureau of PersonnelD. Board of ProfessionalsAnswer: A7. In the context of international business, "M&A" refers to:A. Marketing and AdvertisingB. Mergers and AcquisitionsC. Money and AssetsD. Management and AdministrationAnswer: B8. Which of the following is a type of international business risk?A. Currency riskB. Market riskC. Both A and BD. None of the aboveAnswer: C9. The "Bretton Woods Agreement" established a system of:A. Fixed exchange ratesB. Floating exchange ratesC. Bilateral trade agreementsD. Regional trade agreementsAnswer: A10. The "GATT" is an agreement related to:A. General Accounting and Tax TreatiesB. General Agreement on Tariffs and TradeC. Global Agricultural Trade TalksD. Government Assistance for TradeAnswer: B二、填空题（每空1分，共20分）1. The process of a company expanding its business activitiesto a foreign country is known as ______.Answer: Internationalization2. When a company's products are manufactured in one country and assembled in another, this is an example of ______.Answer: Offshoring3. The ______ is a set of rules and regulations that govern international trade and commerce.Answer: International Trade Law4. A ______ is a document that certifies the origin of goods being traded internationally.Answer: Certificate of Origin5. The ______ is a common method of payment in international trade, which involves the transfer of funds from the buyer's bank to the seller's bank.Answer: Letter of Credit6. In international business, ______ is the risk that the value of a currency will change unfavorably.Answer: Exchange Rate Risk7. The ______ is a document that lists all the details of the goods being shipped, including their description, quantity, and value.Answer: Commercial Invoice8. A ______ is a type of agreement where a company allows another to use its manufacturing methods, products, orservices in exchange for a fee.Answer: Licensing Agreement9. The ______ is a document that provides evidence of a contract of carriage by sea and the terms and conditions of the carriage.Answer: Bill of Lading10. ______ is the process of adapting a product or service to meet the specific preferences of a target market in a foreign country.Answer: Localization三、简答题（每题15分，共40分）1. What are the key factors a company should consider when entering a foreign market?Answer:When entering a foreign market, a company should consider factors such as market demand, competition, legal and regulatory environment, cultural differences, economic conditions, political stability, and exchange rate fluctuations. It is also important to assess the availability of resources, infrastructure, and the potential for long-term growth.2. Explain the concept of "dumping" in international trade. Answer:Dumping is an international trade practice where a country or company。

会计专业英文笔试题及答案一、选择题（每题2分，共20分）1. What is the primary purpose of financial statements?A. To provide information for decision-makingB. To promote the company's imageC. To comply with tax regulationsD. To attract investors答案：A2. Which of the following is not a fundamental accounting principle?A. Going concernB. Historical costC. Accrual basis of accountingD. Cash basis of accounting答案：D3. The matching principle is used to:A. Match expenses with the revenues they generateB. Match assets with the liabilities they generateC. Match revenues with the assets they generateD. Match liabilities with the expenses they generate答案：A4. What is the formula for calculating return on investment (ROI)?A. ROI = Net Income / Total AssetsB. ROI = (Net Income / Sales) * 100C. ROI = (Return on Sales + Return on Assets) / 2D. ROI = (Net Income / Average Investment) * 100答案：D5. Which of the following is not a type of depreciation method?A. Straight-lineB. Double-declining balanceC. Units of productionD. FIFO (First-In, First-Out)答案：D二、简答题（每题5分，共30分）6. Define "Double-Entry Accounting" and explain its importance in maintaining the integrity of financial records.答案：Double-entry accounting is a system of accounting where every transaction is recorded twice, once as a debit and once as a credit. This system ensures that the accounting equation remains balanced and helps in maintaining the integrity of financial records by providing a check and balance mechanism to prevent errors and fraud.7. Explain the difference between "Liabilities" and "Equity".答案：Liabilities are obligations of a company to pay cash, provide services, or give up assets to other entities in the future. They represent the company's debts and are a source of funds that the company is obligated to repay. Equity, on the other hand, represents the ownership interest of the shareholders in the company. It is the residual interest in the assets of the company after deducting liabilities.8. What is the purpose of "Financial Statement Analysis"?答案：The purpose of financial statement analysis is to assess the financial health and performance of a company. It involves evaluating the company's liquidity, profitability, solvency, and efficiency. This analysis helps investors, creditors, and other stakeholders make informed decisions about the company.9. Describe the "Balance Sheet" and its components.答案：The balance sheet is a financial statement that presents the financial position of a company at a specific point in time. It includes assets, liabilities, and equity. Assets are what the company owns, liabilities are what the company owes, and equity is the net worth of the company, calculated as assets minus liabilities.10. What is "Cash Flow Statement" and why is it important?答案：The cash flow statement is a financial statement that provides information about the cash inflows and outflows of a company over a period of time. It is important because it shows the company's ability to generate cash and meet its financial obligations, which is crucial for the survival and growth of the business.三、案例分析题（每题25分，共50分）11. Assume you are a financial analyst for a company. The company has reported the following financial data for the current year:- Sales: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $100,000- Depreciation: $20,000- Interest Expense: $10,000- Taxes: $30,000Calculate the company's net income.答案：Net Income = Sales - Cost of Goods Sold - Operating Expenses - Depreciation - Interest Expense - TaxesNet Income = $500,000 - $300,000 - $100,000 - $20,000 - $10,000 - $30,000Net Income = $50,00012. A company is considering purchasing a new machine for $100,000. The machine is expected to generate additional annual revenue of $30,000 and will have annual operating costs of $15,000. The machine is expected to last for 5 years and will have no residual value. Calculate the payback period for the machine.答案：Payback Period = Initial Investment / Annual Cash Inflow Annual Cash Inflow = Additional Revenue。

外贸英语面试笔试题及答案大全一、选择题1. What does "FOB" stand for in international trade?A. Free On BoardB. Free of BoardC. Full of BoardD. For the Board答案：A2. Which of the following is not a payment term in international trade?A. CIFB. DDPC. EXWD. FAS答案：B3. What is the meaning of "L/C" in international trade?A. Letter of CreditB. Letter of CreditorC. Letter of CustomerD. Letter of Contract答案：A二、填空题4. The term "CIF" includes the cost of goods, insurance, and ________.答案：freight5. When a company provides a ________, it is offering to pay for the goods upon delivery.答案：L/C (Letter of Credit)6. The term "EXW" means that the seller makes the goods available to the buyer at the seller's premises, and the buyer bears all the costs and risks from that point forward.答案：[无填空，直接陈述]三、简答题7. Explain the difference between a "Proforma Invoice" and a "Commercial Invoice".答案：A Proforma Invoice is a preliminary invoice provided by the seller to the buyer before the shipment of goods. It includes details of the transaction but is not a legal document for customs. A Commercial Invoice is a legal document required for customs clearance, which includes a detailed description of the goods, their value, and other necessary information for international trade.8. What are the key components of a Letter of Credit?答案：The key components of a Letter of Credit include theissuing bank, the advising bank, the beneficiary (seller), the applicant (buyer), the amount, the expiry date, the terms and conditions, and the required documents for presentation.四、案例分析题9. Assume you are a buyer and you have received a shipment of goods under a CIF contract. Upon inspection, you find that the goods are damaged. What steps should you take?答案：As a buyer under a CIF contract, you should first notify the seller and the shipping company of the damage. Then, you should file a claim with the insurance company, as CIF includes insurance. It is important to provide evidence of the damage, such as photographs and a surveyor's report. You may also need to involve the issuing bank if the payment was made through a Letter of Credit.五、论述题10. Discuss the importance of understanding different trade terms in international trade and how they can affect a company's risk and profit margins.答案：Understanding different trade terms is crucial in international trade as they define the responsibilities of each party involved in the transaction. They affect the risk and profit margins by determining who bears the costs and risks associated with the shipment of goods. For instance, under an EXW contract, the buyer bears all the costs andrisks from the seller's premises, which can be risky but may allow for better control over shipping costs. On the other hand, a DDP contract transfers all risks and costs to theseller until the goods are delivered to the buyer's premises, reducing the buyer's risk but potentially increasing the seller's costs and affecting profit margins.。

国贸英语试题及答案一、选择题（每题2分，共20分）1. What is the most common mode of payment in international trade?A. Cash on deliveryB. Letter of CreditC. ConsignmentD. Open account2. The term "FOB" in international trade stands for:A. Free on BoardB. Freight on BoardC. Free of ChargeD. Full Container Load3. Which of the following is not a type of international trade agreement?A. Bilateral agreementB. Multilateral agreementC. Unilateral agreementD. All of the above are types of agreements4. What does the abbreviation "CIF" represent in trade terms?A. Cost, Insurance, FreightB. Cost, Insurance, and FreightC. Cost, Insurance, FreeD. Cost, Insurance, and Free5. The process of negotiating the terms of a trade deal is known as:A. Trade negotiationB. Trade arbitrationC. Trade mediationD. Trade settlement6. Which of the following is a risk associated with international trade?A. Currency fluctuationB. Market saturationC. Product obsolescenceD. All of the above7. The term "Tariff" refers to:A. A tax on imported or exported goodsB. A list of goods for tradeC. A method of paymentD. A trade agreement8. What is the primary purpose of a Letter of Credit (L/C)?A. To guarantee payment to the sellerB. To provide insurance for the goodsC. To facilitate the shipment of goodsD. To negotiate trade terms9. The "Incoterms" are a set of international commercial terms that:A. Define the responsibilities of exporters and importersB. Determine the value of goodsC. Set the prices of goodsD. Regulate the quality of goods10. Which of the following is not a form of international trade finance?A. FactoringB. ForfaitingC. HedgingD. All of the above are forms of trade finance答案：1. B2. A3. C4. A5. A6. A7. A8. A9. A 10. C二、填空题（每空1分，共10分）1. The term "EXW" in international trade means the buyer takes over the goods at the seller's ________.2. The International Chamber of Commerce (ICC) is responsible for publishing the ________.3. When a country imposes a high tariff on imported goods, it is known as a ________.4. The payment term "D/P" stands for "Documents against________."5. A "countertrade" involves a transaction where goods are exchanged for other goods or services, rather than for________.6. The risk of non-payment by the buyer is typically covered by ________.7. The "CPT" term in Incoterms means "Carriage Paid To," where the seller pays for the transport of goods up to the________.8. The "DDP" term in Incoterms stands for "Delivered Duty Paid," which means the seller is responsible for all costsand risks until the goods are delivered to the ________.9. The "FCA" term in Incoterms stands for "Free Carrier," where the risk is transferred to the buyer when the goods are handed over to the ________.10. A "forward contract" is a financial instrument used to hedge against the risk of ________.答案：1. premises2. Incoterms3. protectionism4. Payment5. cash6. credit insurance7. destination8. buyer's premises9. carrier 10. currency fluctuation三、简答题（每题5分，共20分）1. Explain the difference between "CIF" and "CIP" in international trade terms.2. What are the advantages and disadvantages of using aLetter of Credit in international trade?3. Describe the process of a typical international trade transaction from the seller's perspective.4. What is meant by "trade finance" and why is it importantin international trade?答案：1. CIF (Cost, Insurance, and Freight) is a term where the seller covers the cost of the goods, insurance, and freight to the port of destination. CIP (Carriage and Insurance Paid to) is similar but only requires the seller to pay for the carriage and insurance to the destination, not the full freight cost.2. Advantages of using a。

外贸英语笔试题及答案一、选择题（每题2分，共20分）1. The term "FOB" in international trade refers to:A. Free on BoardB. Free of BoardC. Free of CostD. Free of Charge答案：A2. What does "L/C" stand for in the context of international trade documents?A. Letter of CreditB. License to CarryC. Long-term ContractD. Local Currency答案：A3. In a sales contract, the "INCOTERMS" are used to clarify:A. The type of goodsB. The terms of paymentC. The responsibilities between buyer and sellerD. The mode of transportation答案：C4. Which of the following is NOT a type of internationalpayment method?A. Cash in advanceB. Letter of CreditC. ConsignmentD. Barter答案：C5. The abbreviation "CIF" stands for:A. Cost, Insurance, and FreightB. Cost, Insurance, and Freight to the PortC. Cost, Insurance, and Freight to the DestinationD. Cost, Insurance, and Freight excluding the Port答案：A6. When a company is "D/P", it means that the documents will be released:A. Upon paymentB. Upon arrival of the goodsC. Upon presentation of the goodsD. Upon signing of the contract答案：A7. The term "T/T" in international trade is short for:A. Trade TermsB. Transfer of TitleC. Telegraphic TransferD. Trade Transaction答案：C8. Which of the following is not a risk associated with international trade?A. Currency fluctuationB. Political instabilityC. Market demandD. Transportation delay答案：C9. The "B/L" in shipping documents refers to:A. Bill of LadingB. Bill of LoadingC. Bill of LandingD. Bill of Ledger答案：A10. The "EXW" term in international trade means that the seller is responsible for:A. Delivering the goods to the buyer's warehouseB. Preparing the goods for exportC. Delivering the goods at the seller's premisesD. Transporting the goods to the buyer's country答案：C二、填空题（每空1分，共10分）11. The most common form of payment in international trade is ________.答案：Letter of Credit12. When goods are sold "FOB", the risk passes to the buyer when the goods pass over the ________.答案：ship's rail13. The "CIP" term in international trade means that the seller covers the costs and freight necessary to bring the goods to the named ________ but the risk of loss or damage to the goods passes when the goods have been handed over to the first carrier.答案：destination14. An "L/C at sight" is payable ________.答案：immediately15. The "D/P" term stands for "Documents against Payment", which means that the documents will not be released until the ________ is made.答案：full payment16. The term "CFR" stands for "Cost and Freight" and it indicates that the seller's responsibility is to pay the costs and freight necessary to bring the goods to the port of ________.答案：destination17. The "FCA" term means that the seller has fulfilled their obligation when the goods have been delivered to the carrier or another person nominated by the ________.答案：buyer18. The "DAP" term stands for "Delivered at Place", which means that the seller has fulfilled their obligation to deliver when the goods are ready for unloading from the arriving means of transport at the named place of ________.答案：delivery19. The "FAS" term requires the seller to place the goods alongside the vessel at the named port of ________.答案：shipment20. The "DES" term means that the seller has fulfilled their obligation when the goods have been made available to the buyer, cleared for import, and placed at the disposal of the buyer at the named port of ________.答案：destination三、简答题（每题10分，共20分）21. What are the main differences between "FOB" and "CIF" terms in international trade?答案：The main differences between "FOB" (Free on Board) and "。

外贸笔试题及答案一、选择题1. 以下哪个选项不是国际贸易术语（Incoterms）？A. EXWB. FOBC. CIFD. DDP答案：D2. 根据国际货币基金组织（IMF）的定义，以下哪个不是国际储备资产？A. 黄金储备B. 特别提款权（SDR）C. 外汇储备D. 股票答案：D二、填空题1. 在国际贸易中，_______是用于支付货款的一种信用工具。

答案：信用证2. 出口商在收到信用证后，应检查信用证的条款是否与_______一致。

答案：合同三、简答题1. 简述FOB和CIF两种贸易术语的主要区别。

答案：FOB（Free On Board，船上交货）是指卖方将货物交至船上，买方负责货物过船舷后的运输费用和风险。

CIF（Cost, Insuranceand Freight，成本加保险费加运费）则是指卖方负责货物运输到目的港的费用和保险费，但风险在货物过船舷时转移给买方。

2. 什么是信用证结算方式？其主要优点是什么？答案：信用证结算方式是指由银行出具的一种支付保证，承诺在满足信用证条款的情况下，向卖方支付货款。

其主要优点是为买卖双方提供了银行信用的保障，降低了交易风险。

四、案例分析题某外贸公司与外国客户签订了一份CIF合同，货物在运输途中因船只失火导致货物全损。

问：在此情况下，买方是否需要支付货款？答案：根据CIF贸易术语，卖方负责将货物运输到目的港的费用和保险费，但风险在货物过船舷时转移给买方。

因此，即使货物在运输途中全损，买方仍需支付货款。

五、论述题论述国际贸易中，如何有效防范汇率风险。

答案：有效防范汇率风险的方法包括：1. 使用固定汇率合同，锁定汇率；2. 采用货币互换协议；3. 利用远期合约进行套期保值；4. 采用多货币账户管理；5. 通过外汇期权进行风险对冲；6. 利用国际金融市场的衍生金融工具进行风险管理。

外贸英文笔试常见问题及回答In the realm of international trade, English proficiencyis often a prerequisite for conducting business effectively. Here are some common questions that might appear in a foreign trade English written test, along with their sample responses:Question 1: What are the key components of a Letter of Credit (L/C)?Answer: A Letter of Credit (L/C) typically includes the following components: the issuing bank, the advising bank,the beneficiary, the applicant, the amount, the expiry date, the terms and conditions, and the documents required for payment.Question 2: Explain the difference between FOB and CIF terms in international trade.Answer: FOB (Free On Board) terms mean that the seller's responsibility ends when the goods are loaded onto the ship. The buyer is responsible for all costs and risks from that point. CIF (Cost, Insurance, and Freight) terms, on the other hand, mean the seller covers the cost of the goods, insurance, and freight until the goods reach the port of destination.Question 3: How do you handle a situation where ashipment is delayed?Answer: In case of a shipment delay, the first step is to communicate promptly with the client, explaining thesituation and providing an updated timeline. It is also important to review the contract terms regarding penaltiesfor late delivery and to explore options for expediting the shipment if necessary.Question 4: What are some common trade barriers in international trade?Answer: Common trade barriers include tariffs, quotas, embargoes, and non-tariff barriers such as technical regulations, sanitary and phytosanitary measures, and trade-related investment measures.Question 5: Describe the process of negotiating a contract in international trade.Answer: The process of negotiating a contract in international trade involves several steps: identifying the needs and objectives of both parties, exchanging proposals, discussing terms and conditions, reaching a mutual agreement, and drafting the contract. It's important to ensure that the contract is clear, legally sound, and acceptable to both parties.Question 6: What is the role of a freight forwarder in international trade?Answer: A freight forwarder acts as an intermediary between the exporter and the shipping company. They handlethe logistics of transporting goods, including booking space on a vessel, preparing necessary documentation, and ensuring compliance with customs regulations.Question 7: How do you ensure compliance with international trade regulations?Answer: Ensuring compliance with international trade regulations involves staying updated with the latest laws and regulations, conducting due diligence on business partners, and implementing internal controls to prevent violations. It may also involve consulting with legal experts or trade compliance professionals.Question 8: Explain the importance of cultural awareness in international trade.Answer: Cultural awareness is crucial in international trade as it helps to navigate differences in business practices, communication styles, and negotiation tactics. Understanding cultural nuances can lead to better relationships with international partners and can prevent misunderstandings that could affect business outcomes.Question 9: What are some strategies for managing currency risk in international trade?Answer: Strategies for managing currency risk include using forward contracts to lock in exchange rates, employing options to hedge against unfavorable rate movements, and diversifying the currency base of transactions to reduceexposure to any single currency's volatility.Question 10: Describe the process of settling a trade dispute.Answer: Settling a trade dispute typically involves identifying the issue, attempting to resolve it through negotiation, and if necessary, seeking mediation or arbitration. In some cases, the dispute may escalate to legal proceedings, requiring the involvement of trade lawyers and potentially international trade tribunals.。

贸易英语考试题及答案一、选择题（每题2分，共20分）1. The term "FOB" in international trade refers to:A. Free on BoardB. Freight on BoardC. Factory or BoatD. Full of Benefits答案：A2. What does "CIF" stand for in trade terms?A. Cost, Insurance, and FreightB. Cost, Insurance, and FreightingC. Cost, Insurance, FreightD. Cost, Insurance, and Free答案：A3. The abbreviation "L/C" commonly used in trade documents is:A. Letter of CreditB. Loan CertificateC. License CertificateD. Legal Certificate答案：A4. Which of the following is NOT a type of trade agreement?A. FranchiseB. Joint VentureC. Exclusive DistributionD. Fixed Deposit答案：D5. The term "D/P" in trade finance refers to:A. Document against PaymentB. Direct PaymentC. Deferred PaymentD. Discounted Payment答案：A6. What is the meaning of "T/T" in international trade?A. Transfer of TitleB. Trade TermsC. Telegraphic TransferD. Total Transport答案：C7. The "B/L" in shipping is known as:A. Bill of LadingB. Bill of LoadingC. Bill of LandingD. Bill of Loading Terms答案：A8. "EXW" in trade terms means:A. Ex WorksB. Exclusive WorksC. Export WorksD. Extended Warranty答案：A9. In trade, "CFR" stands for:A. Cost and FreightB. Cost for RepairC. Cost for RepaymentD. Cost for Replacement答案：A10. The term "D/A" in trade finance is:A. Document against AcceptanceB. Direct against AcceptanceC. Deferred against AcceptanceD. Discount against Acceptance答案：A二、填空题（每空1分，共10分）11. The international trade term "DDP" stands for ________.答案：Delivered Duty Paid12. When a company says it offers "DAP", it means the goods are delivered at place, ________.答案：at the seller's risk13. A "B/O" in shipping documents refers to a ________.答案：Bill of Origin14. The term "EU" in international trade refers to the________.答案：European Union15. The abbreviation "FCA" stands for Free Carrier, which isa term used in ________.答案：Incoterms16. When a seller offers "FAS", it means the goods are free alongside ship at the ________.答案：port of shipment17. "CIP" stands for Carriage and Insurance Paid to, and it is a term used in ________.答案：international trade18. A "P/O" in trade documents is a reference to a ________.答案：Purchase Order19. The term "GSP" refers to the Generalized System of________.答案：Preferences20. "MOQ" stands for Minimum Order Quantity, which is important in ________.答案：order negotiations三、简答题（每题5分，共30分）21. Explain the difference between "FOB" and "CIF" in international trade terms.答案：FOB (Free on Board) means that the seller's responsibility and risk end once the goods are loaded onto the ship, while the buyer is responsible for the freight and insurance from that point. CIF (Cost, Insurance, and Freight) includes the seller's responsibility for the cost, insurance, and freight of the goods to the port of destination.22. What is the purpose of a Letter of Credit (L/C) in international trade?答案：A Letter of Credit (L/C) is a financial instrument used in international trade to provide a secure payment mechanism. It guarantees the seller that they will receive payment as long as the terms and conditions of the L/C are met, thus reducing the risk of non-payment.23. Describe the role of a Bill of Lading (B/L) in shipping.答案：A Bill of Lading (B/L) serves as a receipt of shipment, a contract of carriage, and a document of title. It provides evidence that the goods have been received。

外贸业务专员英语方向笔试题外贸助理笔试题一、汉译英1.从XXX获悉你们行名及地址并了解你们是XXX有经验的进口商。

现向你们开报XXX，盼能在贵地市场推销。

(1)We have obtained your name and address from XXX and we are given to understand that you are experenced exporter in your country.Now,we will send you an offer about XXX,in the hope of saleing our products in your market.2.我们欣然寄发这封自荐信，希望是互利关系的前奏。

(2)We are glad to send you this introductory letter, hoping that it will be the prelude to set up our mutually beneficial relations.3. 我们冒昧通信，以期待与贵公司建立业务关系。

(3)We take this opportunity to write to you libertyly,in the hope of building business relationship with your company.4. 盼直接洽谈，以便将你公司特种经营商品引进我地市场。

(4)We hope we can negotiate face to face,so that your ecial products can be introdced in our market.5. 请就下列每项货物向我方报成本加运费、保险费到西雅图的最低价格，其中包括我们百分之五的佣金。

(5)Please quote us the lowest price CIF Seattle abo ut the following items,including our 5% commission.6.我们已收到你们7月17日的来信，非常感谢。

会计英语笔试题目及答案一、选择题（每题2分，共20分）1. What does the term "Double Entry Accounting" refer to?A. A method of recording financial transactionsB. A type of accounting softwareC. An accounting qualificationD. A bookkeeping systemAnswer: A2. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget ReportAnswer: D3. What is the purpose of an "Adjusting Entry"?A. To correct errors in the booksB. To update the financial recordsC. To prepare for the next accounting periodD. To summarize the transactions of the periodAnswer: C4. The term "Accrual Accounting" is used to describe:A. Cash basis accountingB. Recording transactions when cash is received or paidC. Recording transactions when they are earned or incurredD. None of the aboveAnswer: C5. What is the primary purpose of a "Trial Balance"?A. To calculate the net income of a companyB. To ensure that the total debits equal the total creditsC. To determine the company's cash flowD. To prepare the final accountsAnswer: B6. "Depreciation" refers to the:A. Increase in the value of an asset over timeB. Allocation of the cost of a tangible asset over its useful lifeC. Sale of a company's assetsD. Reduction in the value of an asset due to obsolescence Answer: B7. Which of the following is a non-current asset?A. InventoryB. Prepaid expensesC. LandD. Accounts payableAnswer: C8. What does "GAAP" stand for?A. Generally Accepted Accounting PrinciplesB. Government Accounting and Auditing PrinciplesC. Global Accounting and Auditing PracticesD. Good Accounting and Auditing PrinciplesAnswer: A9. "Revenue recognition" is the process of:A. Recording revenue when it is earnedB. Recording revenue when it is receivedC. Recording revenue when it is expectedD. Recording revenue when it is paidAnswer: A10. The "Matching Principle" requires that expenses be:A. Recognized in the period they are incurredB. Recognized in the period they are paidC. Recognized in the period they are earnedD. Recognized in the period they are receivedAnswer: A二、填空题（每题1分，共10分）11. The ________ is a statement that shows a company's financial position at a specific point in time.Answer: Balance Sheet12. The ________ is the difference between the revenues and expenses of a company over a period of time.Answer: Net Income13. An asset is something that is expected to provide________ to the entity in the future.Answer: Economic Benefits14. The ________ is the process of allocating the cost of an asset over its useful life.Answer: Depreciation15. The ________ is the systematic and periodic recording of financial transactions.Answer: Accounting Cycle16. A ________ is a liability that is due within one year. Answer: Current Liability17. The ________ is a statement that shows the changes in a company's financial position over a period of time.Answer: Statement of Changes in Equity18. The ________ is the process of estimating the cost of goods sold and the ending inventory.Answer: Cost Flow Assumption19. The ________ is the difference between the list price and the actual amount paid for goods or services.Answer: Trade Discount20. The ________ is the process of adjusting the accounts to reflect the true financial position of the company at the endof the accounting period.Answer: Closing the Books三、简答题（每题5分，共30分）21. Explain the concept of "Going Concern" in accounting.Answer: The concept of "Going Concern" assumes that a business will continue to operate for the foreseeable future. It is a fundamental assumption in accounting that allows for the use of historical cost and the accrual basis of accounting.22. What is the purpose of a "Retained Earnings Statement"?Answer: A Retained Earnings Statement shows the changes in the retained earnings account over a period of time. Itstarts with the beginning balance of retained earnings, adjusts for net income or losses, and then subtracts dividends declared to arrive at the ending balance of retained earnings.23. Describe the "Cash Flow Statement" and its importance.Answer: The Cash Flow Statement is a financial statement that provides information about the cash inflows and outflows of a company during a period. It is important because it shows the liquidity of the company and its ability to generate cash, which is crucial。

考外贸英语试题及答案一、单项选择题（每题2分，共20分）1. Which of the following is NOT a term used in international trade?A. FOB (Free On Board)B. CIF (Cost, Insurance and Freight)C. DDP (Delivered Duty Paid)D. FAS (Free Alongside Ship)E. EXW (Ex Works)2. The term "Letter of Credit" refers to:A. A document issued by a bank guaranteeing payment to the seller upon presentation of certain documents.B. A letter sent by the buyer to the seller to confirm the order.C. A document issued by the seller to the buyer as a proof of shipment.D. A letter of introduction from the buyer's bank to the seller.3. What does "Tariff" mean in the context of international trade?A. A list of goods that can be imported or exported.B. A tax imposed on imported or exported goods.C. A document that certifies the quality of the goods.D. A system for tracking the movement of goods across borders.4. In international trade, "Countertrade" refers to:A. Trading goods for other goods rather than for money.B. Trading goods for services.C. Trading goods for intellectual property rights.D. Trading goods for financial instruments.5. "Dumping" in international trade is defined as:A. Selling goods below the cost of production.B. Selling goods at a price lower than the market price.C. Selling goods at a price higher than the market price.D. Selling goods in large quantities to flood the market.6. What is the role of a "Customs Broker" in international trade?A. To negotiate the price of goods with the buyer.B. To handle the customs clearance process for imported or exported goods.C. To provide insurance for the goods being transported.D. To arrange for the transportation of goods.7. The "Incoterms" are a set of rules that:A. Define the responsibilities of the buyer and seller for the cost and risk involved in the delivery of goods.B. Regulate the quality standards of goods in international trade.C. Determine the currency to be used in international transactions.D. Set the maximum weight and size of goods that can be transported.8. "Non-Tariff Barriers" in international trade include:A. Quotas and import licenses.B. Taxes on imported goods.C. Subsidies for domestic producers.D. All of the above.9. What is the purpose of a "Bill of Lading" in international trade?A. To confirm the payment for the goods.B. To serve as a receipt for the goods and a contract of carriage.C. To provide insurance for the goods during transit.D. To list the specifications of the goods being transported.10. "Free Trade Agreements" (FTAs) are designed to:A. Increase trade barriers between countries.B. Decrease trade barriers between countries.C. Promote the use of a single currency in international trade.D. Limit the types of goods that can be traded internationally.二、填空题（每题2分，共20分）1. When goods are sold on an FOB basis, the risk of loss or damage to the goods passes to the buyer when the goods have been _______.2. Under a _______ agreement, the seller is responsible for all costs and risks involved in bringing the goods to the destination.3. A _______ is a document that provides evidence of the terms of a contract between the buyer and seller.4. The _______ is the international organization responsible for setting standards and regulations for trade.5. A _______ is a type of non-tariff barrier that restrictsthe quantity of goods that can be imported.6. The _______ is a document that certifies the quality, quantity, and other characteristics of the goods being exported.7. A _______ is a type of trade where goods are exchanged for other goods without the use of money.8. Dumping can lead to _______, which is the practice ofselling goods below the cost of production in order to drive competitors out of the market.9. A _______ is a document that provides a detaileddescription of the goods being sold, including specifications, quantity, and price.10. The _______ is a document that provides proof ofinsurance coverage for the goods being transported.三、简答题（每题10分，共40分）1. Explain the difference between a "Letter of Credit" and a "Bill of Exchange" in the context of international trade.2. Describe the role of "Export Controls" in international trade and provide an example of a controlled good.3. What are the benefits and drawbacks of participating in a "Free Trade Agreement" for a country?4. Discuss the impact of "Economic Sanctions" oninternational trade and provide a real-world example.四、案例。

外贸英语试题推荐及答案一、选择题（每题1分，共10分）1. What is the most common mode of payment in international trade?A. Cash on deliveryB. Letter of CreditC. ConsignmentD. Open account2. Which of the following is NOT a term of international trade?A. FOBB. CIFC. DDPD. CIP3. When is the title of goods transferred to the buyer in a sale?A. When the goods are shippedB. When the goods are paid forC. When the goods are delivered to the carrierD. When the goods reach the destination4. What does "T/T" stand for in international trade?A. Trade TermsB. Transfer of TitleC. Telegraphic TransferD. Trade Transaction5. What is the abbreviation for "Ex Works"?A. EXWB. FCAC. DDPD. CIP6. Which document is required for the export of goods?A. Bill of LadingB. Commercial InvoiceC. Certificate of OriginD. All of the above7. What is the meaning of "CIF" in international trade terms?A. Cost, Insurance, and FreightB. Cost, Insurance, and Freight to the port of destinationC. Cost, Insurance, and Freight to the port of loadingD. Cost, Insurance, and Freight to the port of discharge8. What is the primary purpose of a "Letter of Credit"?A. To ensure the seller delivers the goodsB. To ensure the buyer pays for the goodsC. To provide a guarantee of payment from the buyer's bankD. To provide a guarantee of delivery from the seller's bank9. Which of the following is a risk associated with international trade?A. Currency fluctuationsB. Market demandC. Product qualityD. All of the above10. What does "B/L" stand for in international trade?A. Bill of LadingB. Bill of LoadingC. Bank LetterD. Business License答案：1. B2. D3. C4. C5. A6. D7. A8. C9. D 10. A二、填空题（每题1分，共5分）11. The term "DAP" stands for Delivered at Place, which means the seller has fulfilled their obligations when the goods have been made available at the named place.12. The document that provides evidence of the transaction between the buyer and the seller is the ______.Answer: Commercial Invoice13. In international trade, the term "L/C" refers to a Letter of Credit, which is a document issued by a bank guaranteeing payment to the seller.14. The abbreviation "CFR" stands for Cost and Freight, indicating that the seller pays for the cost and freight necessary to bring the goods to the port of destination.15. The risk of loss or damage to the goods is transferred from the seller to the buyer when the goods have been delivered to the ______.Answer: carrier三、简答题（每题5分，共10分）16. What are the three main types of Incoterms?Answer: The three main types of Incoterms are E Terms (Seller's Terms), D Terms (Buyer's Terms), and C Terms (Carrier's Terms), which define the responsibilities of the buyer and seller for the costs and risks associated with the transport and delivery of goods.17. Explain the difference between a "Proforma Invoice" and a "Commercial Invoice".Answer: A Proforma Invoice is a preliminary invoice that provides the buyer with the details of the goods, quantities, and prices, and is often used for customs purposes or as a preliminary agreement between the buyer and seller. A Commercial Invoice, on the other hand, is the official document that accompanies the shipment, detailing the transaction and is used for customs clearance and payment settlement.四、论述题（每题15分，共15分）18. Discuss the importance of understanding different payment terms in international trade and provide examples of at least two payment terms.Answer: Understanding different payment terms in international trade is crucial as it helps to manage the financial risks associated with cross-border transactions. Payment terms define the conditions under which payment is to be made, and they can affect the cash flow and profitability of the business. For example, "Cash in Advance" (CiA) is a payment term where the buyer pays the full amount before the goods are shipped, reducing the seller's risk but may not。

外贸英语面试笔试题及答案解析一、选择题1. What is the full form of "FOB" in international trade?A. Free on BoardB. Freight on BoardC. Factory on BoardD. Full on Board答案：A. Free on Board解析：FOB（Free on Board）是国际贸易中常用的术语，表示货物在指定地点装船后，风险和责任由卖方转移给买方。

2. Which of the following is not a payment term in international trade?A. L/CB. D/PC. D/AD. B/R答案：D. B/R解析：B/R（Bill of Receipt）是收据的意思，并不是国际贸易中的支付方式。

而L/C（Letter of Credit）、D/P（Documents against Payment）和D/A（Documents against Acceptance）都是常见的支付方式。

二、填空题1. The most common mode of transportation for international trade is _______.答案：Sea transportation解析：海运是国际贸易中最常用的运输方式，因为它具有成本较低和运输量大的特点。

2. In international trade, a _______ is a document that certifies the quality and quantity of goods.答案：Commercial Invoice解析：商业发票（Commercial Invoice）是国际贸易中用来证明货物质量和数量的正式文件。

三、简答题1. What are the basic steps involved in the export process?答案：- Obtaining export license or permit if required.- Securing a buyer or customer.- Negotiating terms of sale.- Preparing commercial invoices and other necessary documents.- Arranging for transportation and insurance.- Clearing customs.- Receiving payment.解析：出口流程包括获取出口许可、找到买家、谈判销售条件、准备商业发票和其他必要文件、安排运输和保险、清关以及收款等基本步骤。

国际贸易实务英文版考试题及答案1. Multiple Choice Questions (MCQs)1.1. Which of the following is not a term of Incoterms 2020?a) EXWb) DAPc) FOBd) CNFAnswer: d) CNF1.2. What does the acronym "CIF" stand for in international trade?a) Cost, Insurance, Freightb) Cost, Insurance, and Freightc) Cost, Insurance, and Freightd) Cost, Insurance, FreightAnswer: a) Cost, Insurance, Freight2. True or False Questions2.1. The Incoterms are a set of international rules for the interpretation of the most commonly used trade terms in international trade.Answer: True2.2. Letters of credit are always issued by the buyer to the seller in international trade.Answer: False (Letters of credit are issued by a bank on behalf of the buyer.)3. Short Answer Questions3.1. Define the term "FOB" in international trade.Answer: FOB stands for "Free On Board," which meansthat the seller fulfills their obligation to deliver when the goods have passed over the ship's rail at the named port of shipment.3.2. What is the role of a freight forwarder ininternational trade?Answer: A freight forwarder is responsible for organizing the transportation of goods from the point oforigin to the point of destination. They handle the logistics, documentation, and coordination of the shipment.4. Case Study Questions4.1. A company in China exports goods to a buyer in the United States. The contract terms are CIF New York. What are the responsibilities of the seller and the buyer under these terms?Answer: Under CIF terms, the seller is responsible for paying the cost of the goods, insurance, and freight to the port of destination (New York). The buyer is responsible for paying for the goods upon arrival and for any additionalcosts incurred after the goods have been delivered to the carrier.4.2. A buyer in Germany has ordered goods from a supplierin India with the payment term being a documentary collection. What documents will the buyer receive and what are the risks involved for both parties?Answer: The buyer will receive the shipping documents against payment or acceptance. The risks for the sellerinclude non-payment if the buyer refuses to pay or accept the documents. The risks for the buyer include receiving goodsthat do not match the description or are damaged, as they do not have control over the goods until they pay or accept the documents.5. Essay Questions5.1. Discuss the importance of understanding Incoterms in international trade.Answer: Understanding Incoterms is crucial in international trade as they define the responsibilities ofthe seller and the buyer regarding the costs and risks associated with the delivery of goods. This clarity helps in avoiding disputes and ensures that both parties are aware of their obligations, which can lead to smoother transactionsand reduced legal complications.5.2. Explain the role of a letter of credit infacilitating international trade.Answer: A letter of credit is a financial instrument used in international trade to ensure that payment is made to the seller under specific conditions. It provides a guarantee from a bank that the seller will receive payment as long asthe terms of the letter of credit are met. This reduces therisk for both parties, as it ensures that the seller will receive payment and the buyer will receive the goods as agreed upon in the contract.。

江西外语外贸会计英语答案1、一Mary wants to invite you to see the movie today. 一I would rather she（B）me tomorrow. [单选题] *A.tellsB. told (正确答案)C. would tellD. had told2、The children are playing wildly and making a lot of?_______. [单选题] *A. cryB. voicesC. noises(正确答案)D. music3、( ) _____ New York _____ London have traffic problems. [单选题] *A. All…andB. Neither….norC. Both…and(正确答案)D. Either…or4、--_______ I borrow these magazines?--Sorry, only the magazines over there can be borrowed. [单选题] *A. MustB. WouldC. May(正确答案)D. Need5、The sun disappeared behind the clouds. [单选题] *A. 出现B. 悬挂C. 盛开D. 消失(正确答案)6、The family will have _______ good time in Shanghai Disneyland. [单选题] *A. theB. a(正确答案)C. anD. /7、Don't tell me the answer, I'll work out the problem _____. [单选题] *A .by meB. myself(正确答案)C. meD. mine8、I _______ seeing you soon. [单选题] *A. look afterB. look forC. look atD. look forward to(正确答案)9、Mum, this T-shirt is much too small for me. Would you buy me a _______ one? [单选题] *A. niceB. largeC. nicerD. larger(正确答案)10、( ) Do you have any difficulty _____ these flowers？I’d like to help you if you need.[单选题] *A in planting(正确答案)B for plantingC with plantingD to plant11、There may be something wrong with her _______. She can’t see things clearly. [单选题] *A. eyes(正确答案)B. earsC. mouthD. nose12、Helen is new here, so we know _______ about her. [单选题] *A. somethingB. anythingC. everythingD. nothing(正确答案)13、On Mother’s Day, Cathy made a beautiful card as a ______ for her mother. [单选题] *A. taskB. secretC. gift(正确答案)D. work14、—______ do you pay for it? —Over the Internet. （）[单选题] *A. WhatB. How muchC. How(正确答案)D. When15、Mary, together with her children ,_____ some video show when I went into the sitting room. [单选题] *A. were watchingB. was watching(正确答案)C. is watchingD. are watching16、—What’s wrong with you, Mike?—I’m really tired because I studied for today’s test ______ midnight last night. （）[单选题] *A. althoughB. unlessC. until(正确答案)D. so that17、This is not our house. lt belongs to _____. [单选题] *A. the Turners'B. the Turners(正确答案)C. Turner'sD. Turners18、—Why is Mary asking Bob about the school trip? —Because she wants to know ______.（）[单选题] *A. how does he think of the tripB. what does he think of the tripC. what he likes the tripD. how he likes the trip(正确答案)19、Either you or the president（）the prizes to these gifted winners at the meeting. [单选题] *A. is handing outB. are to hand outC. are handing outD. is to hand out(正确答案)20、14．He is cutting the apple ________ a knife. [单选题] *A．inB．toC．with(正确答案)D．by21、35．___________ good music the teacher is playing! [单选题] *A．What(正确答案)B．HowC．What aD．What the22、Now he is _______ his homework. [单选题] *A. busyB. busy with(正确答案)C. busy with doingD. busy does23、Chinese is one of ____ most widely used languages in ____ world. [单选题] *A. a, theB. /, theC. the, the(正确答案)D. a, /24、Hearing that he had passed _____ health examination, he immediately made _____ call to his parents. [单选题] *A. a; /B. the; /C. the; a(正确答案)D. a; the25、—I can’t always get good grades. What should I do?—The more ______ you are under, the worse grades you may get. So take it easy!（）[单选题] *A. wasteB. interestC. stress(正确答案)D. fairness26、I always make my daughter ______ her own room.（）[单选题] *A. to cleanB. cleaningC. cleansD. clean(正确答案)27、Henry lives happily with his three cats. _______ of them are part of his family. [单选题] *A. NoneB. BothC. All(正确答案)D. Neither28、My friends will _______ me at the airport when I arrive in London. [单选题] *A. takeB. meet(正确答案)C. receiveD. have29、______! It’s not the end of the world. Let’s try it again.（）[单选题] *A. Put upB. Set upC. Cheer up(正确答案)D. Pick up30、What’s the price and what sort of _______ do you offer? [单选题] *A. advantageB. accountC. displayD. discount(正确答案)。

外贸人员试题(英文能力)(3)武汉联合石油化工有限责任公司外贸人员招聘笔试题姓名：应聘岗位：中英文互译能力题I Translate the following terms:1.From English into Chinese: (10%)(1) Irrevocable Letter of Credit(2) Blank Endorsement(3) General Average(4) CIQ(5) CIF(6) Bill of Exchange(7) Bidding(8) Custom declaration(9) Packing list(10) T/T2. From Chinese into English: (5%)(1)开户行 (2)电子商务(3)托运人 (4)出口许可证(5)贸促会II Choose the best answer for each of the following question (24%)1. The sales Contract must be renewed one week _______ their expiration.A. onB. againstC. the moment ofD. before2. The commodities you offered are _________ line with the business scope of our clients.A. outsideB. out ofC. outD. without3. We are arranging for an inspection tour of _________ the material was processed.A. placeB. the placeC. whereD. there4. We are reconsidering those trade terms _______ might be adverse to the interest of our principals.A. whatB. thatC. whenD. where5. Information indicates that some similar goods of Indian origin have been sold here _______ about 30%lower than yours.A with a levelB at somethingC at quotationD with a figure6. As we are ________ of these goods, please expedite shipment after receiving our L/C.A. in badly needB. badly in needC. urgent in needD.in urgently need7. We give you on the attached sheet full details regarding packing and marking, which must be strictly ________.A observedB abide by C. submitted D. seen8. We ______ to allow you a special discount if you increase your order to 500 metric tons.A. have preparedB. are prepareC. are preparedD. were prepared9. The importance of delivery on time ______ overstressed, because failure to receive goods orservices will cause serious inconvenience to the end–users.A canB beC cannot beD could be10.We wish to stress that shipment must be made within the prescribed time limit,as a further _______ will not be considered by our end – users.A prolongB protractC extensionD expansion11. With PC users linked to the Internet growing _____ every year, business is trying to cash in on theworldwide network.A at millionB with a millionC with one millionD by millions12. We regret having to remind you that 30% of the freight is still ______.A ownedB owningC outstandingD understanding13. ______ you fulfill the terms of the L/C, we will accept the drafts drawn under this credit.A ProvidedB To provideC In the caseD Only if14. Kindly advise us of the steamers that call ______ your port every month.A atB onC inD for15. It should be _______ if you could immediately ______ what quantity you can supply usat present.A thankful, adviseB appreciate, adviseC appreciated, adviseD appreciating,inform16. We thank you for your e-mail of Oct. 25th _______ your purchase of 100 M/T concrete admixtures.A confirmB confirmingC to confirmD confirmed17 Subject to satisfactory arrangements ______ terms and conditions, we should be pleasedto act as your sole agent.A asB as perC as ifD as to18. Our usual terms of payment are ____ L/C and we hope they will be satisfactory ____ you.A by, forB by, toC for, toD for, with19. That helps to explain ______ businesses are setting up Net sites even though profits aren’t yetvery big.A thatB the reason forC whyD why that20. We find that there is no stipulation of transshipment _____ in the relative L/C.A allowingB which allowsC which allowedD being allowed21. After unpacking the case we found that the goods did not ______ with the original sample.A matchB come upC agreeD measure22. If the first shipment ______, we guarantee that we will send you many repeat orders.A will prove satisfactoryB proves satisfactoryC turns out a satisfactionD turns out to be satisfied23. It is necessary that an arbitration clause _______ in the contract.A will be includedB must be includedC be includedD has been included24. Please see that your written confirmation _____ by the end of this month; otherwisewe will befree from the obligation for his offer.A reaches usB will reach usC reach usD reached usIII. Translate the following into an English letter or Chinese letters in proper forms: (36%)1）感谢你3月5日寄来的样品。