寫信的原則（Writing Principles）已從原來的3（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.

　　(信的本文漢譯)：

　　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。　一經接到出口許可證號碼的通知，當即電開信用證。

　　要求書信的"完整"，　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 及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)

　　Clearness(清楚)

　　（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 究竟是一個月兩次即半月一次呢，還是兩個月一次？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. 以上兩句中的""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"請告你們要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句。 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，通知個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,

　　Completeness

　　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." 這樣即完正，又清楚明確，不會引起誤解。

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