商务信函的英文书写规则
写信的原则(Writing Principles)已从原来的3个"C"(Conciseness, Clearness, Courtesy)发展到目前的7个"C"：Completeness, Clearness, Concreteness, Conciseness, Correctness, Courtesy, Consideration。
实例
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.
关于你们四月九日涵，我们高兴地接受你们第8/070/02B号报盘单所报100吨紫色铜丝。请着手办理申请出口许可证。的一经接到出口许可证号码的通知，当即电开信用证。
要求书信“完整”的理由有三：
1、一封完整的书信比一封不完整的书信，有更大的可能性带来预期的效果；
2、一封完整的书信，有助于建立和表达友善关系；
3、一封完整的书信，可以避免由于遗漏重要情况（情报）所导致的诉讼(Lawsuit)；
4、有时，某些不显眼的书信或文件，由于所提供的情况完整而又生动有力（Complete and Effective）而成为极为重要的文件。 一封信写得是否完整，建议用五个"W"来检验，既： Who, What, Where, When,Why(包括How)。
例如：在定货的信中，必须明确说明：
需要什么商品(What you want)
何时需要(When you need the goods)
货物发到何地何人收(to Whom and Where the goods to be sent)
如何付款(How payment will be mande) 如对对方的要求作出否定的答复时（如不能报盘，不能理赔等）应说明理由－－为什么(Why)
实例解说：
"Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz./-ditto-but 1/2" x 5 yds, 1,000doz."
这是出口商接到的一份定单中有关商品品名，规格和数量的内容。中文意思是：纤维素带（幅）宽半英寸，长3码，带塑料包装容器，700打；同上，但（幅）宽宽半英寸，长5码，1000打。主要问题是后半句不清楚。"ditto"在这里表示前面提到的商品名称纤维素带，但不能包括"带塑料包装容器"，因此，幅宽半英寸长5码的纤维素带是否有塑料包装容器没有说清楚，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."
这样即完整，又清楚明确，不会引起误解。
（一）避免使用可能产生不同理解或意义不明确的词汇
〈例一〉
As to the steamers sailing from Hongkong to San Francisco, we have bimonthly direct services.
（从香港到旧金山有直达船）
但是bimonthly 究竟是一个月两次，还是两个月一次呢？不明确。因此，最好清楚明白地说明“一个月两次”还是“两个月一次”：
（a）We have two direct sailings every month from Hongkong to San Francisco.
（每月两次直达船）
（b）We have semimonthly direct sailing from Hongkong to San Francisco.
（每半月一次直达船）
（c）We have a direct sailing from Hongkong to San Francisco every two month.
（每两个月一次直达船）
（二）注意修饰词的位置，有时修饰词的位置不同，会导致不同的含意如：
（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.
以上两句中修饰的内容不同：
（a） 你们要求我们尽快做些什么。
（b） 请尽快告诉我们。
所以 （a） 可译成“请告诉你们要求我们为此尽快做些什么”；
（b） 可译为“请尽快告知，你们要我们为此事做些什么”。
（三） 注意代名词，关系代词和先行词的关系
按照英语习惯，句子中的代名词和关系代词一般是指离得最近的名词，因此要特别注意，以免引起误解或不清楚。
例句：
不好： They informed Messrs.John & Smith that they would receive an answer in a few days.
较好： They informed Messrs. John & Smith that latter would receive an answer in a few days.
(四)注意前后一致和紧凑，连贯
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）仔细和恰当地分段落（Paragraphing）
商业书信要写得使人一读就明白，因此必须按照内容仔细和恰当的分段落，一般的分段落原则是一个段落一个意思（A paragraph for each point is a good general rule.）。现举例说明：
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,
以上这封信只有一段，供两句。第一句39字，第二句66字。 读后虽然能基本了解其内容，但读起来很舒服。信的内容大体有三点：
1、伊朗中央银行因外汇原因，通知各商业银行从五月三日起停止开立信用证；
2、这临时措施，新的进口政策一订，这个措施就可能取消；
3、希望对方随时告之有关情况。
按照这三点，适当地分分段落，把信重新改写一下，可能读起来比原来的清楚易懂：
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
商业书信必须写得正确，因为它涉及到买卖双方的权利、义务和厉害关系，是各种商业单据的依据。广义的说，商业书信的正确性表现在：
（一）运用正确的语言水平
（二）叙述得正确
（三）数字要正确
（四）正确理解和运用商业术语
（五）合适的写作技巧或方法，以及正确运用其他的六个"C"。
（一）正确的语言水平
(1)、正式的和非正式的语言水平所用词汇比较：
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)、正式的和非正式的语言比较
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)、避免使用不标准的语言
不要说 应该说
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
下面的内容是用三种不同语言水平的比较参考：
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）叙述得正确
商业书信的内容要叙述得正确，既不能说得不够(Understatement)，更不能说得过头(Overstatement)。
例一： This stove is absolutely the best (or: the very best) on the market.
（这种炉子是市场上绝对最好的炉子。）
这句话是用来介绍商品的，但没有具体介绍商品的性能，而是抽象地断定这种炉子是“市场上最好的”。这样介绍商品，不但不能达到推销的目的，反而使人对写信人有“卖狗皮膏药”的感觉。
改写：
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.
(我们的A195型炉子是按近代样式设计的，在不增加燃料消耗的情况下，比其他各种旧式炉子温度高25%。所以，你会同意，这是个优良的节约燃料的炉子。)
（三）字要正确
做对外贸易离不开数字。对商业书信中的数字的正确性要特别加以注意，有时“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”，“从……到……”等的表达法。
$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罗或50罗以上的定单
an order for not less than 50 gross 不少于50罗的定单
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) 从今日起（包括今日）
on and from Nov. 10; 从11月10日起
on and after Nov.10; （包括11月10日）
as from Nov.10 从毁约之日起
as from the date of the breach （包括毁约之日）
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; 从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 从3月1日起到3月30日止
March 1 and ending on March 30, 这一期间（包括头尾两天）
both dates inclusive.
（四）理解和运用商业术语
一般常用的商业用语用字简洁，意义明确，使用得好，工作进行得顺利，使用得不好，就会引起混乱，误解，甚至产生不必要的纠纷，如：
You ask very short delivery for your order.
写信的人原意是说“你们要求赶快交你们的定货。”
可是short delivery不是快点交货的意思，而是“短交”的意思，这就用错了商业术语。因此，应该说：
Your require quick(prompt) delivery of your order.
（五）合适的写作技巧或方法，以及正确运用其他的六个"C"
(1)、非英语国家的人学英语中普遍的弱点之一是不能正确地拼写（spelling）每一个英文字。拼写正确与否是一个很重要的问题。有时，一不小心，拼写错了，会误大事或出笑话。 你想买靴子，英文应该是BOOTS，要是拼写成BOATS就变成你想买船了。
怎样才能正确地拼写？最好的办法是读得仔细，注意每个字的正确拼法及字母排列。要注意
音节(syllables)
字根(roots)
前缀(prefixes)
后缀(suffixes)
有人就此写了首打油诗做了个“总结”
I before E
Except after C
Or when sounded as A
As in neighbor or weigh.
其基本意思是说除了在字母C之后或是发音是之外，通常是I在E之前。现举例说明：
(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结尾的动词中，只有三个普通的动词以ceed结尾，即：exceed,proceed和succeed结尾的，如：acced, concede, intercede, precede, recede.
名词的复数形式也得注意，否则也要出错。不过如何把名词的单数变成复数还是有规律的。
（a）绝大部分的名词从单数变为复数时，只要在词尾加个""就行了。如：
hat, hats; acrobat, acrobats; banana, bananas.
（b）单数名词的字尾是s, ch, x或z的复数，通常是加es, 如：mass, masses; patch, patches; tax, taxes; buzz, buzzes.
（c）以y结尾的y前是辅音字母的单数名词变复数时，把y去掉改为I再加es，如：city, cities;community, communities.
（d）以y结尾的y前是元音字母的单数名词变复数时，只要在字尾加s, 如：money, moneys.
（e）以o结尾的而o前是元音字母的单数名词，在字尾加s就变为复数，如：radio, radios.
（f）以o结尾的而o前是辅音字母的单数名词变成复数时，应加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）绝大多数以f结尾的名词，从单数变为复数时，把f换成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）专有名词一般在字尾加s，构成复数，但以ch, s, x或z结尾的专有名词，则要加es如：
the Kellys, the six Marys, the Finleys, the Harrises, the Foxes, the Heinzes.
（i）字母，数字，记号或其他作这种用途的字的复数形式是在字尾加"s"，如：three m''s; two''s; if''s and and''s.
（j）某些外来字还保留其原来的复数形式：
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
复合名词的复数通常是其中的主要字用复数形式，如：
fathers-in-law; hangers-on; passers-by; by-standers; solicitors general; attorneys general(or: attorney generals); major generals; Knights Templar.
但也有都用复数形式的，如：
nanservant, menservants; woman-servant, women-servants
以上例子说明，英语的拼写是有一定规律的，只是多加注意，便可以逐渐掌握其规律。但是，任何规律都有其相对的例外，这就需要特别下工夫。
有人把这些不规则的内容编了一首打油诗，现转录下来，供参考。
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)、正确使用大写（Capital Letter）
一般在每一句，每一个直接引语，每一行诗的第一个字要大写，人的称呼或头衔，书名等要大写，专有名词要大写，月名，星期几要大写，代词I要大写。这是使用英语必须具备的起码的知识。因此，大写使用的正确与否，也是英语水平问题。
除了上述一般大写规律以外，在商业书信英语中的大写，还有其本身的特点，现说明于下：
（A）North, South, East, West
这四个字作为一般方向用时小写， 但是当它们作为一个地理概念表示北方地区，南方地区，东方地区，西方地区，或专有的地名联用时，就必须大写。
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亚南部也广泛种植。)
（B）商品名称
从语法上讲，一般的商品名称（非专有名词）没有必要大写。在商业书信中为了强调（）或要促使对方注意，商品名称常常大写。
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.
(我们看到你们在"织物界"杂志上的广告，请寄妇女用毛织物样本并告最优惠的价格条件。)
（C）文件名称
例：we have quoted our best terms on the enclosed Price List.
（我们已随函寄送价目表报最优惠价格条件。）
( D ) 公司，团体，城市名称省略时大写
例：The Company will pay you $100 annuity.
该公司将付给你年金100美圆。
（E）职务名称
例：There is enclosed a letter from Mr. H.A.Anderson, President, National City Bank of New York.
(同函俯上花旗银行行长安得逊先生所写书信一封。)
（F）船名
例：We have shipped the goods by the m.v."London Maru" of OSK.
（货已由大阪轮船公司的“伦敦丸”轮装运。）
“简洁”是有客观标准的。虽然西方国家的作者之间在怎样用词才算“简洁”方面还是有争论的，不过他们的一些看法还是有一定参考价值的。
现在把他们所做的某些词句的“不简洁”的比较列在下面做参考：
不简洁 简洁
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)
下面是某些作者认为“应该用”和“不应该用”的：
不应该用 应该用
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
怎样才能使商业书信“简洁”？ 西方国家作者有很多建议，先介绍如下：
（一）避免使用陈旧的商业术语
陈旧的与传统的商业术语（Commercial jargon）对信的内容没有什么作用，应该避免使用。
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）要长话短说，避免罗嗦
通常商业人士每天需要阅读大量的书信，对开门见山，长话短说，直接切题的信特别欢迎。因此，写信要力求长话短说，例如：
不要写 应写作
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.
要使用简洁的语言，有可能的话，尽量使用单词来代替某些娇柔做作的短语如：
Will you be good enough to——Please
Come to a decision——decide
Express a preference for——prefer
For the reason that——because
删去不必要的形容词，如下列句子中的形容词或副词删去后并不影响句子的原意：
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）要注意每句句子的长短
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."
这句话过分“客气”，使句子过长而不清楚。内容要求对方同意延期交货20天，一般情况下，应尽可能提出延期到那一天的具体日期。这句话可压缩为：
"Please reply by telegram immediately if you will allow us to delay the shipment until April 21."(如同意我们把交货延期到四月二十一日，请电复。)
有的作者为了使人们记住避免使用陈旧的商业术语，专门选择了一些他认为陈旧的商业术语搞成一首诗：
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译成“礼貌”。但是根据西方国家函电书籍作者普遍的看法，所谓Courtesy是“客气而又体谅人”的意思。有的人还把Courtesy和Politeness这两个同义词做了比较，认为：Politeness的客气只是表现在文章的语句上，而Courtesy则表现在对对方的“体谅”，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.
怎样通过各种语言形式来表达Courtesy呢？这样的形式很多，现在提供一些常见的供参考：
（一） 把命令变成请求的常用形式：
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） 虚拟式（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则表示更客气和婉转些。
（三） 缓和用法（Mitigation）
为了缓和过分强调或刺激对方，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等等表达法来缓和语气，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） 运用被动语气
有时，运用被动语气，比主动语气客气，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（或力争避免）使用语气强烈或容易引起不快的词汇
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, 即带有命令意味的要求。应尽可能避免使用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“厌恶”的意思， 因此，还是婉转或含蓄一些为宜，如：
We are not completely satisfied with your manner of doing business.
c) We must refuse your offer.
Must………带有威胁性的意味（minatory tone），不如改为：
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
带有傲慢或长者的口吻（superior tone），不如改为：
Your assistance would be appreciated.
（六） 使用高兴，遗憾，感谢等词汇及表达法
(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) 、表示感谢的表达法有：
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)、表示遗憾的表达法有：
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：以上的表达法只是常用的一部分。
写信要做到Courtesy，但要注意
(1)、不要使用已经过时的毫无意义的老套子，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“礼貌”与“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.
这三例不是“礼貌”，而是“卑恭”。写商业书信既不要盛气凌人，也没有必要低三下四，更应该注意在商业信中把we beg一类的表达法完全去掉。
以上三例可考虑改为：
(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(体谅)，就是顾及他人的要求，愿望，感情等等。现在西方国家的商人强调“多为顾客着想”。不少西方国家的作者，非常重视写信的态度问题，他们认为“体谅”就是采取收信人的态度（YourAttitude），就是写信时要“目中有人”，要把收信人放在心上，考虑他的愿望，问题，背景，感情和对此信所可能作出的反应等等，然后从“他”的观点出发来处理事情。
有人还这样说：“要记住b-u-s-i-n-e-s-s(业务，买卖)这个字里有u和i，但u（与You同音）在i之前。这是你要记住的次序。”
"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.
与“收信人的态度”We attitude）相反的是“写信人的态度”（you attitude），也就是一切事情都是从写信人或是他所代表的单位的立场出发看问题和处理问题。现举例比较如下：
"We attitude" "You attitude"
We allow 2 percent discount for cash payment You earn 2 percent discount when you pay cash
（如付现款，我们给九八折。） (您付现款时，可打九八折。）
We are pleased to announce that ………… You will be pleased to know that…………
（我们高兴地宣布……） （你们将愉快地得知……）
We want you to do it. You will no doubt do it
（我们要你们这样做。） （毫无疑问，你们将这样做。）
We follow this policy, because ……. You will benefit from this policy, because………
（我们遵循这个政策，因为……） （你们将从这个政策中得益，因为……）
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.
（上个月我们卖出4000打这种规格的手绢。） （上个月你们和其他同行进口商买进了4000打这种规格的手绢。）
实例解说：
1、The ABC Co. is one of our big buyers
(ABC 公司是我们的大买主之一。)
这句话如果是用来答复对ABC公司的资信的调查的，就不具体，因为“大买主之一”究竟大到什么程度，不明确，因此最好改为：
The ABC Co. placed U.S.$150,000.00 worth of business with us last year.
(ABC公司去年与我公司做了15万美元的业务。)
2、These brakes stop a car within a short distance.
(这些制动器在短距离内能把车刹住)
这是介绍商品性能的，很不具体。如在“短距离”内是多大的距离，是什么样的制动器，能制动什么样的车，等等。最好介绍得具体，便于人们选购。该句可改为：
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.
(我们确认昨日打出电报)
在商业信中确认发出的电报，信件等的时间，最好具体说名X月X日，尽量避免使用yesterday(昨日)，today（今日）一类笼统的词汇，所以上述这句话最好改为：
We confirm our telegram of January 16.
(我们确认我们一月十六日电报)
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