商務信函的英文書寫規則
寫信的原則(Writing Principles)已從原來的3個"C"(Conciseness, Clearness, Courtesy)發展到目前的7個"C"：Completeness, Clearness, Concreteness, Conciseness, Correctness, Courtesy, Consideration。
實例
Dear Sirs,
Copper Wire
With reference to your letter of April 9, we are pleased to accept your offer of 100 tons of Copper Wire as per your Offer Sheet No.8/070/02B. Please go ahead and apply for your Export Licence. As soon as we are informed of the number of the Export Licence we will open the L/C by cable.
關于你們四月九日涵，我們高興地接受你們第8/070/02B號報盤單所報100噸紫色銅絲。請著手辦理申請出口許可證。的一經接到出口許可證號碼的通知，當即電開信用證。
要求書信“完整”的理由有三：
1、一封完整的書信比一封不完整的書信，有更大的可能性帶來預期的效果；
2、一封完整的書信，有助于建立和表達友善關系；
3、一封完整的書信，可以避免由于遺漏重要情況（情報）所導致的訴訟(Lawsuit)；
4、有時，某些不顯眼的書信或文件，由于所提供的情況完整而又生動有力（Complete and Effective）而成為極為重要的文件。 一封信寫得是否完整，建議用五個"W"來檢驗，既： Who, What, Where, When,Why(包括How)。
例如：在定貨的信中，必須明確說明：
需要什么商品(What you want)
何時需要(When you need the goods)
貨物發到何地何人收(to Whom and Where the goods to be sent)
如何付款(How payment will be mande) 如對對方的要求作出否定的答復時（如不能報盤，不能理賠等）應說明理由－－為什么(Why)
實例解說：
"Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz./-ditto-but 1/2" x 5 yds, 1,000doz."
這是出口商接到的一份定單中有關商品品名，規格和數量的內容。中文意思是：纖維素帶（幅）寬半英寸，長3碼，帶塑料包裝容器，700打；同上，但（幅）寬寬半英寸，長5碼，1000打。主要問題是后半句不清楚。"ditto"在這里表示前面提到的商品名稱纖維素帶，但不能包括"帶塑料包裝容器"，因此，幅寬半英寸長5碼的纖維素帶是否有塑料包裝容器沒有說清楚，不完整。所以最好改成：
"Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz.
Cellulose Tape 1/2" x 5yds，with plastic dispenser 1000 doz."
這樣即完整，又清楚明確，不會引起誤解。
（一）避免使用可能產生不同理解或意義不明確的詞匯
〈例一〉
As to the steamers sailing from Hongkong to San Francisco, we have bimonthly direct services.
（從香港到舊金山有直達船）
但是bimonthly 究竟是一個月兩次，還是兩個月一次呢？不明確。因此，最好清楚明白地說明“一個月兩次”還是“兩個月一次”：
（a）We have two direct sailings every month from Hongkong to San Francisco.
（每月兩次直達船）
（b）We have semimonthly direct sailing from Hongkong to San Francisco.
（每半月一次直達船）
（c）We have a direct sailing from Hongkong to San Francisco every two month.
（每兩個月一次直達船）
（二）注意修飾詞的位置，有時修飾詞的位置不同，會導致不同的含意如：
（a）Please let us know what you wish us to do about this matter as soon as possible:
（b）Please let us know as soon as possible what you wish us to do about this matter.
以上兩句中修飾的內容不同：
（a） 你們要求我們盡快做些什么。
（b） 請盡快告訴我們。
所以 （a） 可譯成“請告訴你們要求我們為此盡快做些什么”；
（b） 可譯為“請盡快告知，你們要我們為此事做些什么”。
（三） 注意代名詞，關系代詞和先行詞的關系
按照英語習慣，句子中的代名詞和關系代詞一般是指離得最近的名詞，因此要特別注意，以免引起誤解或不清楚。
例句：
不好： They informed Messrs.John & Smith that they would receive an answer in a few days.
較好： They informed Messrs. John & Smith that latter would receive an answer in a few days.
(四)注意前后一致和緊湊，連貫
不一致：Being a certified public accountant, I am sure you can help us.
一致： Being a certified public accountant, you can surely help us.
or; As you are a certified public accountant, I am sure you can help us.
（五）仔細和恰當地分段落（Paragraphing）
商業書信要寫得使人一讀就明白，因此必須按照內容仔細和恰當的分段落，一般的分段落原則是一個段落一個意思（A paragraph for each point is a good general rule.）。現舉例說明：
Dear Sirs,
It is reported in a domestic newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their business of opening a new letter of credit as from the 3rd May for financial reason of foreign currency. Although it is said that this arrangement would be a temporary one and with establishment of new import policy this emergency arrangement would be lifted, we are much concerned about the outcome of this movement toward restriction of import to Iran and shall be obliged if you will kindly keep us well advised of development of this new arrangement especially in connection with import from France.
Yours faithfully,
以上這封信只有一段，供兩句。第一句39字，第二句66字。 讀后雖然能基本了解其內容，但讀起來很舒服。信的內容大體有三點：
1、伊朗中央銀行因外匯原因，通知各商業銀行從五月三日起停止開立信用證；
2、這臨時措施，新的進口政策一訂，這個措施就可能取消；
3、希望對方隨時告之有關情況。
按照這三點，適當地分分段落，把信重新改寫一下，可能讀起來比原來的清楚易懂：
Dear Sirs,
It is reported in a vernacular newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their issuing new Letters of Credit as from the 3rd May because of its decreasing foreign currency funds. Furthermore it is said that the suspension seems a temporary one and will be released with establishment if a new import policy.
We are much concerned, however, about the outcome of this movement toward restriction of import to Iran. We, therefore, shall be obliged if you will keep us well informed of development of this new state of affairs, especially in connection with imports from France.
Yours faithfully
商業書信必須寫得正確，因為它涉及到買賣雙方的權利、義務和厲害關系，是各種商業單據的依據。廣義的說，商業書信的正確性表現在：
（一）運用正確的語言水平
（二）敘述得正確
（三）數字要正確
（四）正確理解和運用商業術語
（五）合適的寫作技巧或方法，以及正確運用其他的六個"C"。
（一）正確的語言水平
(1)、正式的和非正式的語言水平所用詞匯比較：
formal informal
terminate
domicile
deem
transpire
conflagration
edifice
endeavor
obtain; procure
peruse
remunerate
utilize
subsequent
ascertain
contingent upon
anticipate
interrogate end
home
think(or: believe)
happen
fire
building
try
get
read or study
pay
use
next or following
find out
depending on
expect
ask
(2)、正式的和非正式的語言比較
formal informal
Will attain the age of 18 years. Will be 18 years old
Render us more detail
We will institute a mail search Send us more information
We will ask the post office to send out a tracer.
We thank you in anticipation of this courtesy and assure you that it will be a pleasure to serve you in a similar manner We shall appreciate your helping us. Let us know when we can return the favor.
Inform me of your intentions as to the liquidation of this balance Let me know when you can settle this account.
Give consideration to a plan. Consider a plan
This plan will effect a saving of $10,000. This plan will save $10,000.
To effect certain modifications in a procedure contingent upon the concurrence of management To make certain changes if management agrees.
The conclusions ascertaind from a perusal of the pertinent data is that a lucrative market exists for the product in this vicinity.
The data studied show that the product is in good demand in this area.
(3)、避免使用不標準的語言
不要說 應該說
ain''t
hadn''t ought
irregardless
nohow
in regard to
can''t hardly
between you and I
where ….at isn''t, aren''t
shoudn''t
regardless
anyway
regarding
can hardly
between you and me
where
下面的內容是用三種不同語言水平的比較參考：
Formal: Although Item 12 is enumerated in the report, the writer has ascertained that it is currently not in the organization''s inventory or in the writer''s possession.
Informal: Although Item 12 is listed in the report, it''s not in our stock now and I don''t have it either.
Standard: Irregardless of the report that item ain''t on our shelves now, and I haven''t got it either.
（二）敘述得正確
商業書信的內容要敘述得正確，既不能說得不夠(Understatement)，更不能說得過頭(Overstatement)。
例一： This stove is absolutely the best (or: the very best) on the market.
（這種爐子是市場上絕對最好的爐子。）
這句話是用來介紹商品的，但沒有具體介紹商品的性能，而是抽象地斷定這種爐子是“市場上最好的”。這樣介紹商品，不但不能達到推銷的目的，反而使人對寫信人有“賣狗皮膏藥”的感覺。
改寫：
Our model A195 is designed on modern lines and gives, without any increase in fuel consumption, 25% more heat than the older models. So you will agree that it is the outstanding stove for economy of fuel.
(我們的A195型爐子是按近代樣式設計的，在不增加燃料消耗的情況下，比其他各種舊式爐子溫度高25%。所以，你會同意，這是個優良的節約燃料的爐子。)
（三）字要正確
做對外貿易離不開數字。對商業書信中的數字的正確性要特別加以注意，有時“失之毫厘，差之千里”。甚至引起不同的理解。
（a）“以上”，“以下”，“以前”，“以后”，“從……到……”等的表達法。
$2 or (and) above(over) 二美元和二美元以上
60dozen or (and) up (upward, upwards) 60打和60打以上
2% or (and) more 2%和2%以上
an order for 50 gross or upward 50羅或50羅以上的定單
an order for not less than 50 gross 不少于50羅的定單
5% up to 10% inclusive 5%到10%
over 5% up to 10% inclusive 5%以上到10%
（b）
from and including today(this date) 從今日起（包括今日）
on and from Nov. 10; 從11月10日起
on and after Nov.10; （包括11月10日）
as from Nov.10 從毀約之日起
as from the date of the breach （包括毀約之日）
up to $40 inclusive; 到40美元
up to the maximum of $40 （包括40美元）止
up to and including Nov.20 到11月20日止
（包括11月20日）
as from the 1st to the 15th of March inclusive; 從3月1日到15日
from the 1st to 15th of March both inclusive （包括1日和15日）
during the period beginning on 從3月1日起到3月30日止
March 1 and ending on March 30, 這一期間（包括頭尾兩天）
both dates inclusive.
（四）理解和運用商業術語
一般常用的商業用語用字簡潔，意義明確，使用得好，工作進行得順利，使用得不好，就會引起混亂，誤解，甚至產生不必要的糾紛，如：
You ask very short delivery for your order.
寫信的人原意是說“你們要求趕快交你們的定貨。”
可是short delivery不是快點交貨的意思，而是“短交”的意思，這就用錯了商業術語。因此，應該說：
Your require quick(prompt) delivery of your order.
（五）合適的寫作技巧或方法，以及正確運用其他的六個"C"
(1)、非英語國家的人學英語中普遍的弱點之一是不能正確地拼寫（spelling）每一個英文字。拼寫正確與否是一個很重要的問題。有時，一不小心，拼寫錯了，會誤大事或出笑話。 你想買靴子，英文應該是BOOTS，要是拼寫成BOATS就變成你想買船了。
怎樣才能正確地拼寫？最好的辦法是讀得仔細，注意每個字的正確拼法及字母排列。要注意
音節(syllables)
字根(roots)
前綴(prefixes)
后綴(suffixes)
有人就此寫了首打油詩做了個“總結”
I before E
Except after C
Or when sounded as A
As in neighbor or weigh.
其基本意思是說除了在字母C之后或是發音是之外，通常是I在E之前。現舉例說明：
(a) ie
achieve， grieve， retrieve
believe， niece， shield
brief， piece， shriek
chief， pier， siege
field， pierce， thief
fiend， relieve， wield
fierce， reprieve， yield
(b) ei
ceiling, conceive, deceive, perceive, receive
(c) ei
feint, obeisance, sleigh
freight, reign, veil
inveigh, rein, weigh
neighbor, skein, weight
例外：
either, fiery, foreign, friend, heifer, height, inveigle, leisure, seize, sovereign, weird.
又如以ceed, cede,和sede結尾的動詞中，只有三個普通的動詞以ceed結尾，即：exceed,proceed和succeed結尾的，如：acced, concede, intercede, precede, recede.
名詞的復數形式也得注意，否則也要出錯。不過如何把名詞的單數變成復數還是有規律的。
（a）絕大部分的名詞從單數變為復數時，只要在詞尾加個""就行了。如：
hat, hats; acrobat, acrobats; banana, bananas.
（b）單數名詞的字尾是s, ch, x或z的復數，通常是加es, 如：mass, masses; patch, patches; tax, taxes; buzz, buzzes.
（c）以y結尾的y前是輔音字母的單數名詞變復數時，把y去掉改為I再加es，如：city, cities;community, communities.
（d）以y結尾的y前是元音字母的單數名詞變復數時，只要在字尾加s, 如：money, moneys.
（e）以o結尾的而o前是元音字母的單數名詞，在字尾加s就變為復數，如：radio, radios.
（f）以o結尾的而o前是輔音字母的單數名詞變成復數時，應加es, 如：
buffaloes, calicoes, cargoes, dominoes, echoes, embargoes, heroes, jingoes, mosquitoes, mottoes(mottos), mulattoes, potatoes, tomatoes, tornadoes, torpedoes, volcanoes.
但有例外如：
banjos, bolos, cantos, contraltos, dynamos, gigolos, octaves, pianos, quartos, silos, solos, sopranos, zeros.
（g）絕大多數以f結尾的名詞，從單數變為復數時，把f換成v再加上es，如：half, halves, scarf, scarves(or : scarfs) ; self, selves ; sheaf, sheaves ; thief, thieves ; wolf, wolves.
但有例外如：
beliefs, chiefs, dwarfs, griefs, handkerchiefs, hoofs, mischiefs, roofs, staffs
（h）專有名詞一般在字尾加s，構成復數，但以ch, s, x或z結尾的專有名詞，則要加es如：
the Kellys, the six Marys, the Finleys, the Harrises, the Foxes, the Heinzes.
（i）字母，數字，記號或其他作這種用途的字的復數形式是在字尾加"s"，如：three m''s; two''s; if''s and and''s.
（j）某些外來字還保留其原來的復數形式：
agendum——agenda focus——foci
alumna——alumnae locus——loci
alumnus——alumni hypothesis——hypotheses
analysis——analyses larva——larvae
axis——axes parenthesis——parenteses
bacterium——bacteria phenomenon——phenomena
basis——bases radius——radii
chassis——chassis stratum——strata
crisis——crises tableau——tableaux
datum——data thesis——theses
復合名詞的復數通常是其中的主要字用復數形式，如：
fathers-in-law; hangers-on; passers-by; by-standers; solicitors general; attorneys general(or: attorney generals); major generals; Knights Templar.
但也有都用復數形式的，如：
nanservant, menservants; woman-servant, women-servants
以上例子說明，英語的拼寫是有一定規律的，只是多加注意，便可以逐漸掌握其規律。但是，任何規律都有其相對的例外，這就需要特別下工夫。
有人把這些不規則的內容編了一首打油詩，現轉錄下來，供參考。
We''ll begin with a box and the plural is boxes,
But the plural of ox should be oxen not oxes.
Then one fowl is a goose but two are called geese,
Yet the plural of mouse should never be meese.
You may find a lone mouse or a whole set of mice,
But the plural of house is houses not hice,
If the plural of man is always called men,
Shouldn''t the plural o a pan be called pen?
If I speak of a foot and you show me your feet,
And I give you a boot would a pare be called beet?
If one is a tooth and whole set are teeth,
Why should not the plural of booth be called beeth?
Then one may be that and three would be those,
Yet hat in that plural wouldn''t be hose.
And the plural of cat is cats and not cose.
We speak of a brother and also of brethren,
But though we say Mother we never say Methren,
Then the masculine pronouns are he, his, and him,
But imagine the feminine, she, shis, and shim.
So English I fancy, you all will agree,
Is the funniest language you ever did see.
(2)、正確使用大寫（Capital Letter）
一般在每一句，每一個直接引語，每一行詩的第一個字要大寫，人的稱呼或頭銜，書名等要大寫，專有名詞要大寫，月名，星期幾要大寫，代詞I要大寫。這是使用英語必須具備的起碼的知識。因此，大寫使用的正確與否，也是英語水平問題。
除了上述一般大寫規律以外，在商業書信英語中的大寫，還有其本身的特點，現說明于下：
（A）North, South, East, West
這四個字作為一般方向用時小寫， 但是當它們作為一個地理概念表示北方地區，南方地區，東方地區，西方地區，或專有的地名聯用時，就必須大寫。
例：Cotton is the principal crop in the South; it is also grown extensively in the Southwest and in the Sou thern California
(棉花是南部各州的重要作物，西南各州和加利福尼亞南部也廣泛種植。)
（B）商品名稱
從語法上講，一般的商品名稱（非專有名詞）沒有必要大寫。在商業書信中為了強調（）或要促使對方注意，商品名稱常常大寫。
例：We have seen your advertisement in the "Textile World" and should be glad if you would send us patterns of Ladies'' Woolens with your best terms.
(我們看到你們在"織物界"雜志上的廣告，請寄婦女用毛織物樣本并告最優惠的價格條件。)
（C）文件名稱
例：we have quoted our best terms on the enclosed Price List.
（我們已隨函寄送價目表報最優惠價格條件。）
( D ) 公司，團體，城市名稱省略時大寫
例：The Company will pay you $100 annuity.
該公司將付給你年金100美圓。
（E）職務名稱
例：There is enclosed a letter from Mr. H.A.Anderson, President, National City Bank of New York.
(同函俯上花旗銀行行長安得遜先生所寫書信一封。)
（F）船名
例：We have shipped the goods by the m.v."London Maru" of OSK.
（貨已由大阪輪船公司的“倫敦丸”輪裝運。）
“簡潔”是有客觀標準的。雖然西方國家的作者之間在怎樣用詞才算“簡潔”方面還是有爭論的，不過他們的一些看法還是有一定參考價值的。
現在把他們所做的某些詞句的“不簡潔”的比較列在下面做參考：
不簡潔 簡潔
enclosed herewith enclosed
enclosed you will find enclosed is
please be advised that (four wasted words)
please don''t hesitate to call upon us please write us
please feel free to write prior to please write before
this is to advise you (five wasted words)
under separate cover separately
a long period of time a long time
continuous and uninterrupted continuous (or uninterrupted)
during the year of 1971 during 1971
endorse on the back of this check endorse this check
for a price of $300 for $300
grateful and appreciative grateful(or: appreciative)
immediately and at once immediately (or: at once)
in(for) the moment of $400 For $400
in the city of Chicago in Chicago
according to our records we find
at this time now
due to the fact that because
during the time that while
for the purpose of for, to
for the reason that since(or; because)
下面是某些作者認為“應該用”和“不應該用”的：
不應該用 應該用
Averting to your favor Referring to your letter
Re (your letter) or
The writer wishes to acknowledge Thank you for your letter
We are in receipt of We have received
We beg to acknowledge We are writing to inform you
We have to acknowledge
We beg to inform you
We beg to thank you We thank you
Your letter to hand We have received your letter
Yours to hand
怎樣才能使商業書信“簡潔”？ 西方國家作者有很多建議，先介紹如下：
（一）避免使用陳舊的商業術語
陳舊的與傳統的商業術語（Commercial jargon）對信的內容沒有什么作用，應該避免使用。
例一：
Wordy: We wish to acknowledge receipt of your letter of November 14 with the check for Stg.10 enclosed and wish to thank you for same.
Concise: We appreciate your letter of November 14 and the check for Stg. 10 you sent with it.
例二：
Wordy: We take liberty to approach you with the request that you would be kind enough to introduce to us some exporters of cotton textiles in your cities.
Would you please introduce to us some exporters of cotton textiles in your city?
Concise: (a) Please introduce to us some exporters of cotton textiles in your city.
(b)Would you please introduce to us some exporters of cotton textiles in your city.
（二）要長話短說，避免羅嗦
通常商業人士每天需要閱讀大量的書信，對開門見山，長話短說，直接切題的信特別歡迎。因此，寫信要力求長話短說，例如：
不要寫 應寫作
Please see that an enquiry is conducted to determine the reason. Please find out the reason.
We express our regret at being unable to fulfil your order on this occasion. We are sorry we cannot meet your present order.
要使用簡潔的語言，有可能的話，盡量使用單詞來代替某些嬌柔做作的短語如：
Will you be good enough to——Please
Come to a decision——decide
Express a preference for——prefer
For the reason that——because
刪去不必要的形容詞，如下列句子中的形容詞或副詞刪去后并不影響句子的原意：
The proposal is under (active) consideration.
The answer is (definitely) correct.
I would (rather) think the fare is too high.
The (true) facts are as stated
（三）要注意每句句子的長短
例如：
"We would like to know whether you would allow us to extend the time of shipment for twenty days, and if you would be so kind as to allow us to do so, kindly give us your reply by cable without delay."
這句話過分“客氣”，使句子過長而不清楚。內容要求對方同意延期交貨20天，一般情況下，應盡可能提出延期到那一天的具體日期。這句話可壓縮為：
"Please reply by telegram immediately if you will allow us to delay the shipment until April 21."(如同意我們把交貨延期到四月二十一日，請電復。)
有的作者為了使人們記住避免使用陳舊的商業術語，專門選擇了一些他認為陳舊的商業術語搞成一首詩：
We beg to advise and wish to state
That yours has arrived of recent date.
We have it before us, its contents noted;
Herewith enclosed are the prices we quoted.
Attached please find, as per your request,
The data you wanted; and not let us suggest
Your order be sent, and not held unduly,
We beg to remain, yours most truly.
Courtesy譯成“禮貌”。但是根據西方國家函電書籍作者普遍的看法，所謂Courtesy是“客氣而又體諒人”的意思。有的人還把Courtesy和Politeness這兩個同義詞做了比較，認為：Politeness的客氣只是表現在文章的語句上，而Courtesy則表現在對對方的“體諒”，例如：
Polite
a) We have received with many thanks your letter of Oct.7, and we take the pleasure of sending you latest catalog. We wish to draw your attention to a special offer, which we have made in it.
Courtesy
b) You will be particularly interested in a special offer on page 5 of the latest catalog enclosed, which you requested in your letter of Oct. 7.
怎樣通過各種語言形式來表達Courtesy呢？這樣的形式很多，現在提供一些常見的供參考：
（一） 把命令變成請求的常用形式：
Please, Will you…………, Will you please…………,如：
a) Will you give us more detailed information on your requirement?
b) Will you please (kindly) let us hear from you on these two points?
（二） 虛擬式（Past Subjunctive From）如：
a) Would you compare our sample with the goods of other firms?
b) We would ask you to ship the goods by the first available vessel.
c) We wish you would let us have your reply soon.
d) This would seem to confirm our opinion.
e) We should be grateful if you would help us with your suggestion.
f) We think if advisable that you should accept this offer at this price.
g) We should(would) like you to let us know the exact amount.
h) Perhaps you might like to have a look at the actual goods.
i) We might be of some service to you in a similar case.
以上的b, f, g, 也可用 will, shall, may, 但是用Past Subjunctive Form則表示更客氣和婉轉些。
（三） 緩和用法（Mitigation）
為了緩和過分強調或刺激對方，常用:We are afraid, we would say, we may(or, might) say, we(would) think, it seems(or would seem) to us, we(would) suggest, as you are (or: may be) aware, as we need hardly point out等等表達法來緩和語氣，如：
a) It was unwise of you to have done that.
We would say that it was unwise of you to have done that.
b) You ought to have done it.
It seems to us that you ought to have done it.
c) We cannot comply with your request.
We are afraid we cannot comply with your request.
d) Our products are the very best on the market.
We might say that our products are the very best on the market.
e) You must keep the matter to yourselves.
You must, we would add, keep the matter to yourselves.
f) You must cut off your order in half
We would suggest that you cut your order in half.
g) We have not yet had your reply.
It appears that we have not yet had your reply.
（四） 運用被動語氣
有時，運用被動語氣，比主動語氣客氣，如：
a) You made a very careless mistake.
A very careless mistake was made
b) You did not enclose the check with your order.
The check was not enclosed with your order.
c) For the past two years, you did not give us any order.
For the past two years, no order has been given us. Or:
For the past two years, no business has been materialized between us.
（五） 避免（或力爭避免）使用語氣強烈或容易引起不快的詞匯
a) we demand immediate payment from you
demand的意思是ask for(sth) as if ordering, or as if one has a right to, 即帶有命令意味的要求。應盡可能避免使用demand而改用request如：
We request your immediate payment.
b) We are disgusted with your manner of doing business.
disguste意味hate而且有strong feeling of dislike or distasted, 既“厭惡”的意思， 因此，還是婉轉或含蓄一些為宜，如：
We are not completely satisfied with your manner of doing business.
c) We must refuse your offer.
Must………帶有威脅性的意味（minatory tone），不如改為：
We regret that we are unable to accept your offer.
Or: We regret that we are not in a position to accept your offer.
d) We want you to assist us
帶有傲慢或長者的口吻（superior tone），不如改為：
Your assistance would be appreciated.
（六） 使用高興，遺憾，感謝等詞匯及表達法
(1)、 We have pleasure of -ing…….
We have pleasure in -ing…….
It is with pleasure that we do so
It gives us(great, much) pleasure to do so
We are pleased for us to do so
It''s a pleasure for us to do so.
We are glad(or: delighted) that you do so
We shall gladly do so
We shall feel happy if you will do so
We are happy to do so
(2) 、表示感謝的表達法有：
We are (very, most) appreciative of your doing so
We are gratified to learn that you do so
We shall be (or: feel) obliged by your doing so
We shall be obliged if you will do so
You will oblige us by doing so
We shall be grateful to you if you will do so
We shall appreciate your doing so
We shall appreciate it if you will do so
We shall thank you to do so
It will be appreciated if…….
We are thankful that you do so
(3)、表示遺憾的表達法有：
It is a matter for regret that we cannot do so
It is with regret that we must do so
We express our regret at -ing………
To our regret we cannot do so
It is regrettable that we must do so
We regret that we cannot do so
We regret to do so
It is to be regretted that you do so
We are regretful that we must do so
It is a pity that you cannot do so
We are sorry we cannot do so
We are sorry to do so
注：以上的表達法只是常用的一部分。
寫信要做到Courtesy，但要注意
(1)、不要使用已經過時的毫無意義的老套子，如：
our esteemed clients;
your esteemed letter;
your respectable house;
your good self(or good selves);
your valued order;
your esteemed reply等等
(2)、要分清“禮貌”與“卑恭”的界限，如：
(a) We are extremely and sincerely sorry for the error and ask that you accept our humble and sincere apology for the undue inconvenience suffered by you.
(b)We beg to acknowledge receipt of your letter dated 11th December.
(c) We beg to enclose herewith our invoice.
這三例不是“禮貌”，而是“卑恭”。寫商業書信既不要盛氣凌人，也沒有必要低三下四，更應該注意在商業信中把we beg一類的表達法完全去掉。
以上三例可考慮改為：
(a) We are concerned about the inconvenience you have suffered, and apologize sincerely.
(b) We have received your letter od Dec. 11.
(c) We enclose(herewith) our Invoice.
Or: We are pleased to enclose our Invoice.
Consideration(體諒)，就是顧及他人的要求，愿望，感情等等。現在西方國家的商人強調“多為顧客著想”。不少西方國家的作者，非常重視寫信的態度問題，他們認為“體諒”就是采取收信人的態度（YourAttitude），就是寫信時要“目中有人”，要把收信人放在心上，考慮他的愿望，問題，背景，感情和對此信所可能作出的反應等等，然后從“他”的觀點出發來處理事情。
有人還這樣說：“要記住b-u-s-i-n-e-s-s(業務，買賣)這個字里有u和i，但u（與You同音）在i之前。這是你要記住的次序。”
"Remember that the word b-u-s-i-n-e-s-s contains both U and I, but the U comes beforethe I. This is a good sequence for you to remember.
與“收信人的態度”We attitude）相反的是“寫信人的態度”（you attitude），也就是一切事情都是從寫信人或是他所代表的單位的立場出發看問題和處理問題。現舉例比較如下：
"We attitude" "You attitude"
We allow 2 percent discount for cash payment You earn 2 percent discount when you pay cash
（如付現款，我們給九八折。） (您付現款時，可打九八折。）
We are pleased to announce that ………… You will be pleased to know that…………
（我們高興地宣布……） （你們將愉快地得知……）
We want you to do it. You will no doubt do it
（我們要你們這樣做。） （毫無疑問，你們將這樣做。）
We follow this policy, because ……. You will benefit from this policy, because………
（我們遵循這個政策，因為……） （你們將從這個政策中得益，因為……）
We sold 4,000doz. Handkerchiefs of this description last month. You and other importers like you bought 4,000 doz. Handkerchiefs of this description last month.
（上個月我們賣出4000打這種規格的手絹。） （上個月你們和其他同行進口商買進了4000打這種規格的手絹。）
實例解說：
1、The ABC Co. is one of our big buyers
(ABC 公司是我們的大買主之一。)
這句話如果是用來答復對ABC公司的資信的調查的，就不具體，因為“大買主之一”究竟大到什么程度，不明確，因此最好改為：
The ABC Co. placed U.S.$150,000.00 worth of business with us last year.
(ABC公司去年與我公司做了15萬美元的業務。)
2、These brakes stop a car within a short distance.
(這些制動器在短距離內能把車剎住)
這是介紹商品性能的，很不具體。如在“短距離”內是多大的距離，是什么樣的制動器，能制動什么樣的車，等等。最好介紹得具體，便于人們選購。該句可改為：
These Type XYZOI power brakes stop a 2.5-ton car traveling 70 miles an hour, within 250 feet.
3、We wish to confirm our telegram dispatched yesterday.
(我們確認昨日打出電報)
在商業信中確認發出的電報，信件等的時間，最好具體說名X月X日，盡量避免使用yesterday(昨日)，today（今日）一類籠統的詞匯，所以上述這句話最好改為：
We confirm our telegram of January 16.
(我們確認我們一月十六日電報)
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