商务英语函电【优制材料】

国际商务英语函电（第三版）国际商务英语函电（第三版）电子教案电子教案电子教案简介电子教案简介(第三版第三版)国际商务英语函电国际商务英语函电教材适应高职高专国际经济与教材适应高职高专国际经济与贸易、经贸英语等专业外贸函电教学的需要。为了使教材贸易、经贸英语等专业外贸函电教学的需要。为了使教材贴近实际工作，我们在第二版的基础上进行修改和增减，贴近实际工作，我们在第二版的基础上进行修改和增减，使之涵盖面更广泛、更现代。本书按外贸进出口流程进行使之涵盖面更广泛、更现代。本书按外贸进出口流程进行编写，环节紧凑，通过教与学了解外贸进出口的整个过程编写，环节紧凑，通过教与学了解外贸进出口的整个过程，每单元后的实训练习帮助学生进行实际操作，加强动手，每单元后的实训练习帮助学生进行实际操作，加强动手能力，同时还能提高学生外贸业务、英语知识和语言运用能力，同时还能提高学生外贸业务、英语知识和语言运用能力。修改过程中，我们尽可能贴近业务实际及学生特点能力。修改过程中，我们尽可能贴近业务实际及学生特点，做到准确精练、深入浅出，选用大量合同、信用证、各，做到准确精练、深入浅出，选用大量合同、信用证、各种单据等实例供学生操作，突出实用性、可操作性，充分种单据等实例供学生操作，突出实用性、可操作性，充分体现高职高专教材体现高职高专教材“以能力为本位，以应用为目的，以学以能力为本位，以应用为目的，以学生为主体生为主体”的特点。为适应多媒体教学的需要，我们制作的特点。为适应多媒体教学的需要，我们制作了本教材的多媒体课件以帮助教师提高教学水平。课件内了本教材的多媒体课件以帮助教师提高教学水平。课件内容包括：课文、英汉注释、例句、练习、实训练习、补充容包括：课文、英汉注释、例句、练习、实训练习、补充内容，并附有习题答案、实训练习答案、译文供参考。内容，并附有习题答案、实训练习答案、译文供参考。2行业材料制作单位：福建对外经济贸易职业技术学院制作单位：福建对外经济贸易职业技术学院制作人：陈淑霞制作人：陈淑霞 目 录Writing Principles of Business Letters Establishing Business Relations Enquiries Offers 1 12 23 34 4CONTENTS Counter-Offers 5 5Terms of Payment 6 6目 录Establishment of L/C and Amendments Packing Shipping Insurance 7 78 89 91010CONTENTS Complaints and Claims 1111 Agency 1212Chapter I Layout and Transmission of a Business LetterLayout and Transmission of a Business Letter6行业材料Chapter I Layout and Transmission of a Business LetterTeaching AimsThe purpose of communication is to obtain complete understanding between the parties involved,and elicit the responses required.Although formality in business letter-writing is rapidly giving way to a less conventional and more friendly style,the layout still follows a more or less set pattern determined by custom.It is safe to follow established practice so as to avoid confusion and a waste of time for both sender and receiver.Through the study of this chapter,students will be able to understand the layout and transmission of a business letter and arrange an English business letter in proper form and send it to the receiver smoothly.7行业材料Chapter I Layout and Transmission of a Business LetterMain&Difficult Points 1.Full Block Style.2.Indented Form.3.Modified Block Style.4.Semi-block Style with Indented Paragraphs.8行业材料Chapter I Layout and Transmission of a Business Letter1.Principles of Business Letter Writing (4 C)1)Clearness one idea in a sentence,one topic in a paragraph and one matter in a letter.2)Conciseness natural,human and easy to read.brief and to the pointUse daily expressions to replace jargons.concisewordywe will consider the delivery schedule at todays meeting.we are going to give consideration to the delivery schedule at todays meeting.they attend the Guangzhou Trade fair to find a partner.they attend the Guangzhou Trade affair for the purpose of finding a business partner.we have exported our machine to many countries.we have gegun to export our machines to countries abroad.9行业材料Chapter I Layout and Transmission of a Business Letter1.Principles of Business Letter Writing3)Correctness No grammatical mistakes.No typing mistakes.Pay special attention to numbers,such as quantity,price and so on.4)Courtesy positive,friendly and sincere.Instead of saying:I am in receipt of your order for 1,000 tons of Black Tea.You better say:Thank you for your order for 1,000 tons of Black Tea.10行业材料Chapter I Layout and Transmission of a Business Letter2.To Learn This Course,You Should1)have a good command of English;2)pay attention to the special terms in this course;3)understand that the best way to learn it is to read more and write more.Only in this way can you have a better understanding of what you have learned and be able to use them.It is a good idea to recite some letters.It will help you a lot when you write business letters yourself.11行业材料Chapter I Layout and Transmission of a Business Letter 1Composition of a business letterLayout ofa business letter2EnvelopEmailFax34512行业材料Chapter I Layout and Transmission of a Business LetterOf a Business LetterOf a Business Letter13行业材料Chapter I Layout and Transmission of a Business LetterComposition of a Business Letter q standard parts(1)Letterhead(2)Inside address(3)Date(4)Salutation(5)Body of the letter(6)Complimentary close(7)Signatureq optional parts(8)Rreference number(9)Attention line(10)Subject line(11)Reference notation(12)Enclosure(13)Carbon copy (14)Postscript14行业材料Chapter I Layout and Transmission of a Business Letter(1)Letterhead 信头信头The companys nameThe companys nameAddressAddressPostcodePostcodeTelephone numberTelephone numberFax numberFax numberE-mail addressE-mail addressElements:15行业材料Chapter I Layout and Transmission of a Business Letter(1)Letterhead 信头信头宁波市慈溪进出口股份有限公司宁波市慈溪进出口股份有限公司地址：慈溪市寺山路地址：慈溪市寺山路269269号号 邮编：邮编：315300315300电话：+86-574-63891000 传真：+86-574-63813763 E-mail: Website:http:/ practice:China Ningbo Cixi Import and Export Corporation Add:269 Sishan Road,Cixi,Ningbo,Zhejiang,China P.C.:315300Tel:+86-574-63891000 Fax:+86-574-63813763E-mail: Website:http:/16行业材料Chapter I Layout and Transmission of a Business Letter(2)Inside name and address 封内地址封内地址 收信人的姓名和地址一般列在信的收信人的姓名和地址一般列在信的左上方左上方 由于不同国家书写地址的习惯不同，收件人地址应按照由于不同国家书写地址的习惯不同，收件人地址应按照对方公司信纸中的信头书写，切勿擅自更改。写国际地对方公司信纸中的信头书写，切勿擅自更改。写国际地址时，不要忘记在最后一行写上国家名。址时，不要忘记在最后一行写上国家名。17行业材料Chapter I Layout and Transmission of a Business Letter(2)Inside name and address 封内地址封内地址致某公司：致某公司：Messrs.Lake Kane Co.，Ltd.66 Martins LaneLondon EC3V 7BH致公司中某职位：致公司中某职位：The ManagerEagle Press Inc.66 Martins LaneLondon EC3V 7BH致公司某人：致公司某人：Mrs.Jutta BrownEagle Press Inc.66 Martins LaneLondon EC3V 7BH 18行业材料Chapter I Layout and Transmission of a Business Letter(3)Date 日期日期一般写法有一般写法有:A,5th March 2008 B,5 March 2008 C,March 5th,2008 D,March 5,2008day/month/year (English practice)month/day/year (American practice)A.一般按日一般按日,月月,年的顺序写出；年的顺序写出；日可用基数或序数；日亦可放在日可用基数或序数；日亦可放在月份后面，当日年之间必须加逗月份后面，当日年之间必须加逗号。号。B.年份应完全写出，不能用年份应完全写出，不能用(12)代替代替(2012)C.月份要写英文名称，不能用月份要写英文名称，不能用数字来代替，但可以用缩写。数字来代替，但可以用缩写。注意事项：注意事项：19行业材料Chapter I Layout and Transmission of a Business Letter(4)Salutation 称呼称呼For addressing one person Dear Sir,Dear Madam,For addressing two or more personsDear Sirs,Dear Madams,Gentlemen:(always should be in plural form)A less formal greetingDear Mr.Dear Ms.注意：注意：若不能确定阅信者是男是若不能确定阅信者是男是女，用女，用Dear Madam or Sir;称呼后面的标点，一般使称呼后面的标点，一般使用逗号或分号，美加来信用逗号或分号，美加来信中中Gentlemen后用冒号：后用冒号：20行业材料Chapter I Layout and Transmission of a Business Letter(5)Body of the letter 正文正文书信的主体书信的主体 (一般分为一般分为3 3部分部分)Opening SentencesThe closing SentencesWe hope to receive your reply early.21行业材料Chapter I Layout and Transmission of a Business Letter(6)Complimentary close 结尾敬语结尾敬语结束语是一种客套用语它应与前面的称呼相呼应，后面结束语是一种客套用语它应与前面的称呼相呼应，后面加逗号。加逗号。Salutation Formal Less formalInformal Dear Sir or MadamDear Mr.Dear Mary,Dear Sirs,Dear Ms.Dear Tom,Gentlemen,Dear Green,complimentaryYours faithfully,Yours sincerely,Sincerely,Faithfully yours,Sincerely yours,Cordially,Truly yours,Cordially yours,Best regards,22行业材料Chapter I Layout and Transmission of a Business Letter(7)Signature 签名签名A letter should be signed by hand,and in ink.外国函件都必须由负责亲笔签名，用橡皮戳说明该信并非本外国函件都必须由负责亲笔签名，用橡皮戳说明该信并非本人亲自过目，只是通函，不为人重视，不礼貌。人亲自过目，只是通函，不为人重视，不礼貌。Julie Wang for Mary Huang（此方式表示书信内容为（此方式表示书信内容为Mary Huang的意思，的意思，Julie Wang 只是只是代为签字而已；代为签字而已；一般商务书信，还应在签名下方将发信人的姓名用打字形式打出。一般商务书信，还应在签名下方将发信人的姓名用打字形式打出。签名者代表公司、某单位名义时，应在结束词下方打出全部大写的签名者代表公司、某单位名义时，应在结束词下方打出全部大写的单位名称，然后再签名。单位名称，然后再签名。当负责人不在而由经办人员代签名时，要加上当负责人不在而由经办人员代签名时，要加上by,for字样。字样。23行业材料Chapter I Layout and Transmission of a Business Letter8.Reference number 存档存档编号编号 信函编号常见的书写形式有两种：信函编号常见的书写形式有两种：一种比较简单的形式一种比较简单的形式“Re:XXX”，例如例如,Re:Invoice 12345 或或Re:Your letter dated January 20,2006。一种比较常用的形式一种比较常用的形式“Your ref:XXX,Our ref:XXX”提供一组缩写信息，包括：文件编号、起草人、录入提供一组缩写信息，包括：文件编号、起草人、录入人的姓名缩写和部门代号等。人的姓名缩写和部门代号等。24行业材料Chapter I Layout and Transmission of a Business Letter 通常位于信通常位于信内内名名称称和地址和地址与称与称呼之呼之间间，用于向收信的，用于向收信的公司提示希望公司提示希望将将信函交信函交给给某某个个具体的具体的经办经办人或部人或部门门。例：例：Attention:William Smith,General Manager 或或For the Attention of Export Department9.Attention Line 转发提示转发提示25行业材料Chapter I Layout and Transmission of a Business Letter10.Subject Line 主题主题 标题写在称呼语下面两行，一般是在信笺中间位置，标题写在称呼语下面两行，一般是在信笺中间位置，事由要简单扼要，说明商品名称，数量，信用证或合事由要简单扼要，说明商品名称，数量，信用证或合同号等即可。同号等即可。e.g.(1)Subject:Sewing Machines(2)Subject:Our contract No.123(3)Sewing Machines26行业材料Chapter I Layout and Transmission of a Business Letter11.Reference Notation（经办人代号）（经办人代号）经办人代号是由书信口述人和打字员的姓名的首经办人代号是由书信口述人和打字员的姓名的首字母组成的，用冒号或斜线分开。如自己打字，字母组成的，用冒号或斜线分开。如自己打字，则省去这部分。则省去这部分。写写法有：法有：WL/SM WL:SM WL/sm WL:sm27行业材料Chapter I Layout and Transmission of a Business Letter12.Enclosure 附件附件 如信中有附件时，应在签名下注明如信中有附件时，应在签名下注明Encl.或或Enc.如附件如附件不止一件应注明不止一件应注明2 Encls or 3 Encls,或详细列明如下：或详细列明如下：Encls:2 Invoices Enc:1 B/L 1 Photo 1 Certificate 28行业材料Chapter I Layout and Transmission of a Business Letter13.Carbon Copy 抄送抄送 如果函件要抄送其他有关单位，同时使对方也知道已如果函件要抄送其他有关单位，同时使对方也知道已抄送其他单位，可在信件最后的左下角注明抄送其他单位，可在信件最后的左下角注明“CC to xxx”or“CC xxx”CC Mr.J.Cooper(that means Mr.J.Cooper who will receive the copies of the letter.)29行业材料Chapter I Layout and Transmission of a Business Letter14.Postscript 附言附言 信写完后，如果想起还有要紧的要说，可以在信末信写完后，如果想起还有要紧的要说，可以在信末加加P.S.引出补叙的话，然后由发信人签署本人简笔引出补叙的话，然后由发信人签署本人简笔签名签名(本人姓名的第一个字母本人姓名的第一个字母)。Note:Dont use P.S.if you forget to mention a point in the body of the letter.rewrite the letter instead.30行业材料Chapter I Layout and Transmission of a Business Letter31行业材料Chapter I Layout and Transmission of a Business Letter信头信头(Letterhead)存档编号存档编号(Ref.No.)日期日期(Date)封内名称和地址封内名称和地址(Inside Name and Address)转发提示转发提示(Attention Line)称呼称呼(Salutation)事由标题事由标题(Subject Line)正文部分正文部分(Body of the Letter)结尾敬语结尾敬语(Complimentary Close)签名签名(Signature)经办人代号经办人代号(Reference Notation)附件附件(Enclosure)抄送抄送(Carbon copy)附言附言(Postscript)外贸业务书信的基本结构：外贸业务书信的基本结构：32行业材料Chapter I Layout and Transmission of a Business Letter Full-block style （全齐头式）（全齐头式）Indented form （缩行式）（缩行式）Modified block style （改良的齐头式）（改良的齐头式）Semi-block format with indented paragraphs （半齐头式或混合式）（半齐头式或混合式）常用的四种商务信函格式常用的四种商务信函格式The form of a business letter 33行业材料Chapter I Layout and Transmission of a Business LetterXiamen Polyking Co.,Ltd.46 Pk Building,Huli Zone,Tongan Industrial Center,Xiamen,ChinaTel:0592-5323827,Fax:0592-5323817Email:Webs:http:/ July 30,2014ACHILLES CONCEPT GMBH&CO.KGBahnhofstr.141 63263 Neu-Isenburg FranceTel:6102 59 5770 Fax:6102596170Gentlemen:Re:AD103 Easy-carrierWe thank you for your letter of July 28 concerning our AD103 Easy-carrier.However,we regret to inform you that we can not accept any fresh orders as we are heavily committed at present.If you are interested in any other items,please do not hesitate to let us know.We are looking forward to hearing from you soon.Yours truly,Xiamen Polyking Co.,Ltd.(Signature)Eric Chen General Manage 1.full blocked style34行业材料Chapter I Layout and Transmission of a Business Letter Xiamen Polyking Co.,Ltd.46 Pk Building,Huli Zone,Industrial Center,Xiamen,China Tel:0592-5323827,Fax:0592-5323817 Email: Webs:http:/ July 30,2014ACHILLES CONCEPT GMBH&CO.KG Bahnhofstr.141 63263 Neu-Isenburg France Tel:6102 59 5770 Fax:6102596170Gentlemen:Re:AD103 Easy-carrier We thank you for your letter of July 28 concerning our AD103 Easy-carrier.However,we regret to inform you that we can not accept any fresh orders as we are heavily committed at present.If you are interested in any other items,please do not hesitate to let us know.We are looking forward to hearing from you soon.Yours truly,Xiamen Polyking Co.,Ltd.(Signature)Eric Chen General Manage 2.indented style35行业材料Chapter I Layout and Transmission of a Business LetterXiamen Polyking Co.,Ltd.46 Pk Building,Huli Zone,Tongan Industrial Center,Xiamen,ChinaTel:0592-5323827,Fax:0592-5323817Email:Webs:http:/ July 30,2014ACHILLES CONCEPT GMBH&CO.KGBahnhofstr.141 63263 Neu-Isenburg FranceTel:6102 59 5770 Fax:6102596170Gentlemen:Re:AD103 Easy-carrierWe thank you for your letter of July 28 concerning our AD103 Easy-carrier.However,we regret to inform you that we can not accept any fresh orders as we are heavily committed at present.If you are interested in any other items,please do not hesitate to let us know.We are looking forward to hearing from you soon.Yours truly,Xiamen Polyking Co.,Ltd.(Signature)Eric Chen General Manage 3.Modified bolicked style36行业材料Chapter I Layout and Transmission of a Business LetterXiamen Polyking Co.,Ltd.46 Pk Building,Huli Zone,Tongan Industrial Center,Xiamen,ChinaTel:0592-5323827,Fax:0592-5323817Email:Webs:http:/ July 30,2014ACHILLES CONCEPT GMBH&CO.KGBahnhofstr.141 63263 Neu-Isenburg FranceTel:6102 59 5770 Fax:6102596170Gentlemen:Re:AD103 Easy-carrier We thank you for your letter of July 28 concerning our AD103 Easy-carrier.However,we regret to inform you that we can not accept any fresh orders as we are heavily committed at present.If you are interested in any other items,please do not hesitate to let us know.We are looking forward to hearing from you soon.Yours truly,Xiamen Polyking Co.,Ltd.(Signature)Eric Chen General Manage 4.Semiblock style with indented paragraphs37行业材料Chapter I Layout and Transmission of a Business Letter Addressing EnvelopesThe three important requirements of envelope addressing are accuracy,clearness,and good appearance.Business stationery ordinarily has the return address printed in the upper left corner of the envelope.Name and address of the receiver should be typed above half way down the envelope,leaving enough space for the postmark and stamps.Post notations such as“Registered”,“Certified”,or“Confidential”should be placed in the bottom left-hand corner.38行业材料Chapter I Layout and Transmission of a Business LetterSenders AddressStampReceivers addressRemarksForm of EnvelopMailing directions1.Private2.Personal3.confidential1.Registered2.Express3.Ordinary mail4.Immediate(urgent)5.Printed matter6.sample39行业材料Chapter I Layout and Transmission of a Business LetterReceivers address 如果信件不是通过邮寄，而是托某人转交，则在信封上不写收如果信件不是通过邮寄，而是托某人转交，则在信封上不写收信人的地址，只在收信人的名称之下写：信人的地址，只在收信人的名称之下写：By Politeness of/By Kindness of/Through the Courtesy of/Per Kindness of/Forwarded by/Per Favor of/By(or:With)Favor of/Favored by加上带信人的姓名，例如：加上带信人的姓名，例如：Dr.John SmithKindness of Mr.Zheng He 40行业材料Chapter I Layout and Transmission of a Business LetterReceivers address如果不写出带信人的姓名，则只需在收信人姓名之上写：如果不写出带信人的姓名，则只需在收信人姓名之上写：Please Forward，例如：，例如：Please ForwardMr.Chen41行业材料Chapter I Layout and Transmission of a Business LetterReceivers address如果信件通过邮局寄给第三者转交给收信人，则要在收信人姓名如果信件通过邮局寄给第三者转交给收信人，则要在收信人姓名下面写明转交人的姓名，其前面加下面写明转交人的姓名，其前面加c/o(=care of 由由转交转交)，例，例如：如：Mr.John Smithc/o Mr.Chen128 Wuyi RoadFuzhou,Fujian,China42行业材料Chapter I Layout and Transmission of a Business Letter Example of EnvelopesWilliam&Sons (Stamp)58 Lancaster House,Manchester,London The National Transport Co.120 Broadway Street (Registered)Rangoon,Burma43行业材料Chapter I Layout and Transmission of a Business LetterThe form of E-mailTo:收件人的收件人的e-mail信箱信箱Caption or Subject主题主题Copy抄送抄送Body正文正文Enclosure or Attachment附件附件44行业材料Chapter I Layout and Transmission of a Business LetterTo:dieterachilles-concept.frSubject:AD103 Easy-carrierCopy:(Omit)Body:Gentlemen:We thank you for your letter of July 28 concerning our AD103 Easy-carrier.However,we regret to inform you that we can not accept any fresh orders as we are heavily committed at present.Enclosed please find our latest catalogue.If you are interested in any other items,please do not hesitate to let us know.We are looking forward to hearing from you soon.Yours truly,Xiamen Polyking Co.,Ltd.(Signature)Eric Chen General Manage Example45行业材料Chapter I Layout and Transmission of a Business Letter46行业材料Chapter I Layout and Transmission of a Business LetterGE SiliconesGeneral Electric Company1001-3 Three Square，H.K.Tel:(652)8436760Fax:(852)8775780CERTIFICATE OF ORIGINDate:June 5,2014RE:Ultraglaza SSG4000 Structural Glazing SealantQuantity:1512 kgsBatch:DG550Silpruf SCS 2000 One-component Silicone Weatherproofing SealantQuantity:N/ABatch:N/AWe certify that the above products were manufactured by GE Silicones(General Electric Company)at your facility located at Waterford NY,United States of America.Country of Origin and ManufacturerGeneral Electric Company,U.S.A.(Signature)General Electric CompanyExample47行业材料Chapter I Layout and Transmission of a Business LetterExercises48行业材料Chapter I Layout and Transmission of a Business Letter I.Arrange the following in proper form as they should be set out in a letter:1.Senders name:China Fujian Chemical Imp.&Exp.Corp.2.Senders address:128 Wuyi Road,Fuzhou,China3.Senders Fax:0591-75334264.Senders telephone number:0591-75335265.Date:March 23,20036.Receivers name H.G Wilkinson Company Limited7.Receivers address:245 Lombart Street,Lagos,Nigeria8.Subject-matter:Sewing Machines9.The message:We thank you for your letter of March 16 enquiring for the captioned goods.The enclosed booklet contains details of all our Sewing Machines and will enable you to make a suitable selection.We look forward to receiving your specific enquiry with keen interest.Key49行业材料Chapter I Layout and Transmission of a Business LetterKey China Fujian Chemical Imp.&Exp.Corp.128 Wuyi Road,Fuzhou,ChinaFax:0591-7533426 Tel:0591-7533526 March 23,2013 H.G Wilkinson Company Limited 245 Lombart Street,Lagos,NigeriaDear Sirs,Re:Sewing Machines We thank you for your letter of March 16 enquiring for the captioned goods.The enclosed booklet contains details of all our Sewing Machines and will enable you to make a suitable selection.We look forward to receiving your specific enquiry with keen interest.Yours faithfully,50行业材料Chapter I Layout and Transmission of a Business LetterII.Address an envelope for the above letter.Key51行业材料Chapter I Layout and Transmission of a Business LetterKeyChina Fujian Chemical （Stamp）Imp.&Exp.Corp.128 Wuyi Road Fuzhou,China H.G Wilkinson Company Limited 245 Lombart Street,Lagos,Nigeria (Registered)52行业材料Chapter I Layout and Transmission of a Business LetterProfessional AdviceA letter functions well if it can deeply impress or influence its recipient.To gain such a favorable impression and reply,you should put yourself in the position of the recipient,taking into consideration his demand,hope,interests,etc.When writing,you should pay attention to the following:53行业材料Chapter I Layout and Transmission of a Business Letterinsteading of saying:You say:Take the recipients attitude,i.e.“You”attitude,and avoid taking the writers attitude,i.e.“We”attitude,especially when you convey a good news.1We shall be able to offer you free customer service for your newly purchased refrigerator for 3 years.We are in need of funds and thats why your overdue bill must be paid right away.You will be pleased to hear that you will soon be able to have a free customer service for your newly purchased refrigerator for 3 years.To maintain your excellent credit reputation,please remit your overdue bill.54行业材料Chapter I Layout and Transmission of a Business LetterInsteading of saying:You say:When the recipient has made a mistake,or has expressed an opinion different from your own,we should use“We”attitude.2Your letter dated June 13 tells us that your goods would reach us this week.You are completely wrong in your attitude.We are glad to refer to your letter dated June 13,from which we knew that the goods we ordered would reach us this week.We know you have analyzed the matter from different viewpoints,but there is still one important aspect which is worthy of being discussed by us.55行业材料Chapter I Layout and Transmission of a Business LetterInsteading of saying:You say:Try to discuss problems in a positive way and avoid discussing problems in a negative way.3We close at 6 p.m.Your order will be delayed for one week.We are open till 6 p.m.Your order will be shipped in one week.56行业材料Chapter I Layout and Transmission of a Business LetterProfessional AdviceDissimilarities in Letter Writing 英式的书信写法和美式的书信写法有许多不同的地方。现将主英式的书信写法和美式的书信写法有许多不同的地方。现将主要的不同点介绍如下：要的不同点介绍如下：1.英式的书信格式是缩行式或混合式，而美式则是齐头式或改良英式的书信格式是缩行式或混合式，而美式则是齐头式或改良齐头式；齐头式；2.称呼用法，英式一般用称呼用法，英式一般用Dear Sirs,后用逗号。美式则用后用逗号。美式则用Gentlemen后用冒号。后用冒号。3.结尾语的用法，英式和美式的习惯各不相同，在美式中，只限结尾语的用法，英式和美式的习惯各不相同，在美式中，只限用于商业书信。英式则不然，商业书信或亲友间来往书信中都可用于商业书信。英