品质管理英语大全

品质管理英语大全（共4篇）

品质管理英语大全 篇1

1,拉链的规格和型号

拉链的规格是指两个连牙齿合后牙链的宽度尺寸和尺寸范围,计量单位是毫米,拉链的规格是各组件形状尺寸的依据,是最具有特征的重要尺寸.拉的链型号是形状,结构及性能特征的重要反映,拉的链型号不仅包含了拉的链规格要求,还反映了拉的链性能特征,即拉链技术参数及使用功能.2,拉链的强力

拉链的强力是最主要的性能指标,决定了拉链的使用范围和耐用程度,在各国的拉链标准中,对强力有明确规定,也是检测拉链品质的依据.不同规格型号的拉链有不同的强力适合不同的用途,拉链供应商一般会给出一个规格型号和使用范围的参考选择.拉链的规格和型号必须符合使用的要求,一旦确认以后,其规格型号必须符合定单的要求.3,拉的链长度

拉链的长度涉及服装及服装闭合体或部位的尺寸,是最重要的尺寸.测量拉链长度的方法是:将拉链平放在平整的台板上,使其处于自然的状态,用钢直尺从拉头的顶端量起,量至下止口的外端,开尾拉链则量至插座的外端.拉链在制作的过程中,由于设备的惯性以及考虑连齿的完整性,拉链的长度允许有偏差,但要在一定的范围之内.4,拉链的平直度

拉链平直度的测试方法为:取成品拉链一条,平放在平正的台板上,使其处于自然状态,然后用手指沿链牙边沿两侧来回移动一次,用直尺逐渐向弯曲处靠拢,然后用另一直尺量取链牙脚与直尺之间的距离,此距离即为平直度.5,拉链及拉链带的颜色

拉链和拉链带的颜色必须符合确认样卡回确认样.如果要求配大身色,也要与面料再次核对,同时检查同条拉链有无色差,同批拉链有无色差,一般应在GRADE3以上.6拉链的外观 拉链的平直度过和平整度:使拉链处于自然下垂状态,无波浪回弯曲.拉链的链牙:注塑拉链的连牙光亮,正面中部无凹陷,无缺牙,金属链牙排列整齐,不歪斜,无断牙链,牙的齿合性好.注塑拉链的色泽:色泽均匀一致,光亮鲜艳,无色差.拉链带贴胶:拉链带贴胶位置对称,无歪斜,贴胶处反复10次折转180度而不断.5 拉头:电镀拉头的镀层光亮,不起皮,无异物划痕,镀层厚度不小于3UM,涂漆,喷塑拉头表面色泽鲜艳涂层均匀牢固,无气泡,无死角等缺陷.7拉链的功能

检验时,可进行以下操作,以确保拉链的功能良好.拉动拉头来回移动,拉头滑行平稳,灵活,无跳动或卡止感觉.特别注意拉头在上止,下止及插口处启动时无障碍.翻动拉瓣在180度范围内翻动灵活.插入插管进入管座或拔出插管,灵活无障碍.拉开两条拉链牙带,角度60左右,拉力拉速适中,如果拉头不滑行,表示拉头自锁良好,反之则表示无自锁或自锁强力不够,将拉瓣垂直于拉体平面向上提拉,帽罩牢固.8, 特殊性能要求

1,染色牢度:一般要求拉连在80°C的热水中浸泡15min后,与原样对比,大于4级.2,手缩率:拉链的水洗缩率不大于3%,干洗缩率不大于3%.3,耐有机溶剂:将拉链浸于温度为20+/-2摄氏度的四录乙稀溶液中2H,让其自然干燥,拉链的开启和闭合保持原有的功能.4,金属镀层的耐腐蚀性能:在3%的录化纳溶液中,经过180min后取出自然干燥,目测有无锈斑.5,不含有毒或有害的物质.二、拉链强力的测试

测量拉链强力的方法有很多种,但基本的强力要求可以通过以下几种方法测试,从这些测试的结果中可以判断不同用途的拉的链品质.1,平拉强力的测试

平拉强力是最基本的强力指标,用与测试拉链齿在互锁状态下,抵抗横向作用力的能力,这与实际使用的状态非常相似.2.,上止强力的测试

拉的链连齿互锁,并将拉头拉到上端止口,牵拉拉头,此时可以测量拉链上止的强力,这是模拟了拉链在握持状态下,拉头越过上止拉脱或把上止从带筋上移动时抵抗外力的能力.3下止强力的测试

将拉头拉到下端止口,拉齿被分为左右两部分,牵拉左右两侧的链齿可,以测量下止被破坏所需要的力,以及测量拉头内部构件的抵抗力.4,开尾平拉强力的测试

测试开尾拉连插管和插座抵抗外力破坏的情况,夹具上下分别固定开尾的左右边,拉连在闭合情况下,开始启动机器.5,拉头闭锁强力的测试

拉头在连齿的中间被自锁,拉连连齿被分为左右两部分,拉伸左右两部分的拉链,可以测试锁定强力和拉头内部构件的抵抗力.6,拉土拉瓣结合强力的测试

品质管理英语大全 篇2

专业： 电子信息 班级： 1101电信 学号： ************** 姓名： ********** 实习名称： 出货检验/生产过程检验 实习地点： 扬州扬杰电子科技股份有限公司 实习日期： 2013.12-2014.3 指导教师： 王平

今天是离校上班的第一天来到扬杰电子科技股份有限公司，先到人事部报道，首先进行面试环节，经过面试我所分配的工作是出货检验员，扬杰科技股份有限公司，是从事二极管、整流桥、芯片的制造与研发的大型科技类公司，我所在的为扬杰三厂主要从事光伏发电所使用的二极管，我做的就是二极管的出货检验，今天主要是对工作的一种认识。

时间： 2013年12月19日

今天是我正式步入工作的第一天，我所做的就是对出货检这个工作的性质的认识以及对产品有哪些工序，以及规范有些认知认识了出货检验员的的职能：“ 最终检验/出货检验是验证产品完全符合顾客要求的最后保障。当产品复杂时，检验活动会被策划成与生产同步进行，这样有助于最终检验的迅速完成。因此，当把各种零部件组装成半成品时，有必要把半成品作为最终产品来对待，因为有时候它们在装配后往往不能再进行单独的检验。”对各种产品的特性，以及规格了解。

时间： 2013年12月22日 今天我们进行公司的规章制度的培训与考核，我从这个培训中了解这个公司的文化、制度、以及各个方面的管理措施，从这个培训中我了解到这个公司的规章制度，为我以后在公司好好地与同事相处有很大的帮助，我也知道了公司的短期目标，中期目标，以及终极目标。

同时也知道了5S 管理规范，整理，整顿，清扫，清洁，素养。以及各个之间的关系，了解5S 的起源，发展以及各个内容。从而对管理制度的认知提升到一个新的高度，为我以后的发展有很大的帮助。

今天我按照师傅教我的方法，运用操作工具开始慢慢学着对产品检查，在检查 的同时注意操作流程及有关注意事项等。毕业实习的第一天，体验首次在社会上工作的感觉。在工作的同时慢慢熟悉车间的工作环境。每天的工作流程是这样，早上8:00准时到岗，开早会，早会主要是对昨天的工作的总结，以及新的一天的安排，然后各自按照自己的岗位的任务进度去完成任务，有什么问题及时提出，有什么好的意见或建议，都可以提出的，然后各自去各自的岗位工作，每天下午7:30收班，打扫卫生，各个人都有自己所负责的清扫的区域，打扫完毕8:00准时下班。

时间： 2014年1月2日 今天我参加了一个关于品质管理的七大手法的培训，品管七大手法是常用的统计管理方法，又称为初级统计管理方法。它主要包括控制图、因果图、相关图、排列图、统计分析表、数据分层法、散布图等所谓的QC 七工具。其实，质量管理的方法可以分为两大类：一是建立在全面质量管理思想之上的组织性的质量管理；二是以数理统计方法为基础的质量控制。

（1）初级统计管理方法：又称为常用的统计管理方法。它主要包括控制图、因果图、相关图、排列图、统计分析表、数据分层法、散布图等所谓的QC 七工具（或叫品管七大手法）。运用这些工具，可以从经常变化的生产过程中，系统地收集与产品质量有关的各种数据，并用统计方法对数据进行整理，加工和分析，进而画出各种图表，计算某些数据指标，从中找出质量变化的规律，实现对质量的控制。日本著名的质量管理专家石川馨曾说过，企业内95%的质量管理问题，可通过企业上上下下全体人员活用这QC 七工具而得到解决。全面质量管理的推行，也离不开企业各级、各部门人员对这些工具的掌握与灵活应用。

（2）中级统计管理方法 ：包括抽样调查方法、抽样检验方法、功能检查方法、实验计划法、方法研究等。这些方法不一定要企业全体人员都掌握，主要是有关技术人员和质量管理部门的人使用。

（3）高级统计管理方法：包括高级实验计划法、多变量解析法。这些方法主要用于复杂的工程解析和质量解析，而且要借助于计算机手段，通常只是专业人员使用这些方法。

科学管理强调的是以管理的技法来弥补以往靠经验靠视觉判断的管理的不足。而

此管理技法，除了建立正确的理念外，更需要有数据的运用，才有办法进行工作解析及采取正确的措施。

我从中学到了很多有用的工具，如，柏拉图，鱼骨图，从而可以很好地去分析，去判断，从而查找品质异常的最主要的原因。

今天我学习的是出货检验规范，产品分为良品和不良品，不良品的判定标准有致命缺陷，重缺陷，轻缺陷。致命缺陷有成型不良，反极性，本体破损，无印字等，允收标准为抽样200pcs 0收1退，重缺陷有，毛刺，长短脚，气孔，缺角，等，允收标准为抽样200pcs 1收2退，轻缺陷有色环中断，色环磨损，小气孔，小缺角，毛边，等允收标准为抽样200pcs 3收4退。

我们产品的芯片主要有98mil 1020mil 130mil 150mil，分为三个厂家，产品主要有两种，R-6，与TO 形状的，我测得电性特性主要为二极管反向特性曲线，每种型号好的反向特性曲线是不一样的，不同的芯片厂家的特性也是不一样的，我们通过这个来将检测成品。

今天学习的电性不良的几个方面，电性不良主要表现为，击穿，降压，双曲线，抖动，漏流偏大，正向电压偏大，等，对电性不良都是致命缺陷，都是抽样200pcs 0收1退。我们测试电性主要是运用二极管检测器冠魁，维明，浪涌，等来

检测二极管的特性，并且通过TMTT 来检测，不合格产品进行分析，进行反馈产线，给予不良品的处理意见，我的工作就是协调生产与技术。

时间： 2014年1月30日 今天主要学习的是光伏使用的二极管的生产制造流程。生产流程如下：

投料---焊接---清洗---塑封---固化---电镀---TMTT---成型---测试---打包---出货。

投料主要为投原材料，像框架、芯片、焊片、锡膏、跳线、引线等 焊接主要为把已经组成好的产品用焊接炉进行焊接 清洗是把芯片，框架表面的焊油洗掉，塑封主要为把已经焊接好的材料用黑塑料封起来 固化就是把塑封好的材料在加固一下 电镀就是在引线表面镀上一层锡 TMTT 主要是用测试机测试二极管的特性 成型就是把产品做成客户需要的形状 测试就是复测，把机测得在手工测一遍 打包就是将做好的材料封箱出货

今天学习的是二极管的生产工艺制造规范，在巡线过程中对工艺的要求要严格，对人员的品质要求要提高，要不断提醒自己提高对自己的品质要求，做的产品就是做品质，作为品质管理的一员要时刻注意：

一、生产现场质量及其影响因素

生产现场质量，是指生产现场在加强工艺管理，搞好技术检验工作的基础上，按照产品设计实际生产出来的产品质量，也就是现场的制造质量。生产过程中的质量管理就是对制造质量的管理。

提高产品的制造质量需要从人、机、料、法、环五个方面努力。1．操作人员的因素

生产过程需要人去操作，由于操作误差影响制造质量的原因有：质量意识差；操作技能低，技术不熟悉；不遵守操作规程等。为了保证现场制造质量，操作人员要有强烈的质量意识、高度的责任心和自我约束能力，不断提高技术熟练程度，严格按照操作规程进行生产。提高产品的制造质量需要从人、机、料、法、环五个方面努力。1．操作人员的因素

生产过程需要人去操作，由于操作误差影响制造质量的原因有：质量意识差；操作技能低，技术不熟悉；不遵守操作规程等。为了保证现场制造质量，操作人

员要有强烈的质量意识、高度的责任心和自我约束能力，不断提高技术熟练程度，严格按照操作规程进行生产。2．机器设备的因素 机器设备是保证制造质量符合技术要求的重要手段。在人员、材料、方法、环境等因素恒定的条件下，机器设备对产品质量的影响，是以机器能力来考核的。机器能力是指机器设备本身所具有的实际加工能力。现场对机器设备因素的控 制，主要是预防出现异常因素，加强设备的维护保养，保证设备的精度和性能的 可靠。3．原材料的因素 原材料的规格、型号、化学成分和物理性能，对产品制造质量起着主导作用。原材料质量如达不到设计标准的要求，就会产生质量波动。控制原材料因素，应 加强原材料及外协件的进厂检验和厂内自制零部件的工序和成品检验，同时合理 地选择原材料及外协件的供应厂家。时间： 2014 年 2 月 22 日 今天学习的是品质检验员的常用手法，以及工具柏拉图的使用要以层别法的项目 别（现象别）为前提，依经顺位调整过后的统计表才能画制成柏拉图。柏拉图分析的步骤（1）将要处置的事，以状况（现象）或原因加以层别。（2）左纵轴表示问题发生的次数（频次或金额），右纵轴表示问题累积百 分率。（3）决定搜集资料的期间，自何时

至何时，作为柏拉图资料的依据，期限 间尽可能定期。（4）各项目依照合半之大小顺位左至右排列在横轴上。（5）绘上柱状图。（6）连接累积曲线。柏拉图法（重点管制法），提供了我们在没法面面俱到的状况下，去抓重要 的事情，关键的事情，而这些重要的事情又不是靠直觉判断得来的，而是有数据 依据的，并用图形来加强表示。也就是层别法提供了统计的基础，柏拉图法则可

帮助我们抓住关键性的事情。因果分析图 因果分析图是以结果作为特性，以原因作为因素，在它们之间用箭头联系表 示因果关系。因果分析图是一种充分发动员工动脑筋，查原因，集思广益的好办 法，也特别适合于工作小组中实行质量的民主管理。当出现了某种质量问题，未 搞清楚原因时，可针对问题发动大家寻找可能的原因，使每个人都畅所欲言，把 所有可能的原因都列出来。所谓因果分析图，就是将造成某项结果的众多原因，以系统的方式图解，即 以图来表达结果（特性）与原因（因素）之间的关系。其形状像鱼骨，又称鱼骨 图。某项结果之形成，必定有原因，应设法利用图解法找出其因。首先提出了这 个概念的是日本品管权威石川馨博士，所以特性原因图又称[石川图>。因果分析 图，可使用在一般管理及工作改善的各种阶段，特别是树立意识的初期，易于使 问题的原因明朗化，从而设计步骤解决问题。分析图使用步骤 步骤1：集合有关人员。召集与此问题相关的，有经验的人员，人数最好4-10人。步骤2：挂一张大白纸，准备2-3支色笔。步骤3：由集合的人员就影响问题的原因发言，发言内容记入图上，中途不 可批评或质问。（脑力激荡 法）步骤4：时间大约1个小时，搜集20-30个原因则可结束。步骤5：就所搜集的原因，何者影响最大，再由大轮流发言，经大家磋商后，认为影响较大予圈上红色圈。步骤6：与步骤5一样，针对已圈上一个红圈的，若认为最重要的可以再圈上 两圈，三圈。步骤7：重新画一张原因图，未上圈的予于去除，圈数愈多的列为最优先处 理。因果分析图提供的是抓取重要原因的工具，所以参加的人员应包含对此项工 作具有经验者，才易凑效。通过这些步骤，才能做好品质工作，善于运用工具的人，才能解析到问题的

初中英语作文[大全] 篇3

Recently, a Chinese student who studied abroad delivered a speech at the graduate ceremony.Her speech soon became the hot issue, because she criticized Chinese air pollution, which was a great threat to her health.Though her speech had exaggerated the problem, it is true that China has faced many pollution problems.The haze in Beijing is famous around the world, which is the punishment for human to ruin the environment.It needs time to fix the problem, but there is no need to deny our country.Even for the developed countries, they have once faced such problem before.We can do something in the daily life to protect it, such as do not throw away the rubbish.最近，一位中国留学生在毕业典礼上发表了演讲。她的演讲很快就成为了热点话题，因为她批判中国的空气污染严重，给她的健康带来了很大的威胁。虽然她的演讲夸大了这个问题，但是，中国确实面临着许多污染问题。北京的雾霾在世界是出了名的，这是对人类破坏环境的惩罚。解决这个问题是需要时间的，并没有必要因此而否定我们的国家。即使是发达国家，它们也曾经遇到过这样的问题。我们可以从日常生活中做些事情来保护它，比如不乱扔垃圾。

亚洲人的刻板印象 The Stereotype of Asian People According to the research of American population in 2014, it has been reported that Asian people were only about 6% in America, which was a very small group.Thus, it means that most American people don’t have the chance to communicate with Asian people and what they know about Asia is from the media.The sad thing is that the media like to create the stereotype of Asian people, which is showed in the screen.We can see the Asian image from the movie, who are often rude and impolite.American people know little about Asian people.They should travel to other lands and learn to embrace the diversity.Then they will find that they get the wrong idea about other lands.根据2014年美国人口普查，亚洲人在美国只占6%，这是非常小的比例。这意味着大多数美国人没有机会与亚洲人交谈，他们所了解的亚洲只是从媒体获得的信息而已。可悲的是，在荧屏上媒体喜欢给亚洲人营造刻板的形象。我们可以从电影中看到亚洲的形象是亚洲人经常很粗鲁、没有礼貌。美国人对亚洲人知之甚少，他们多去其他国家看看，包容这些文化多样性。然后他们才会发现对其他国家的了解是不全面的。

亚洲人智商高 Asian People Have Better IQ For western people, they commonly believe that Asian people are smart.In the screen, Asian people are always described as the people with higher IQ.Some media tried to figure out the reason, then they found that Asian kids worked much harder.As the stronger competition in entering a better school, parents did everything for their children, in the hope that the kids could get the higher rate to receive the best education.The Asian kids study more hours than the western kids, and the pressure helps that Asian kids to get improved at the early time.So it is natural that Asian people do much better in the exams, which makes them look smart.对于西方人来说，他们通常都认为亚洲人比较很聪明。在荧幕上，亚洲人总是被冠上是高智商的人。一些媒体试图找出原因，之后他们发现亚洲孩子更加努力学习。由于进入好学校的竞争很激烈，所以父母会为了孩子做力所能及的所有事，只希望孩子们能得到更多机会去获得最好的教育。亚洲的孩子也比西方孩子在学习上花更多的时间。压力有助于亚洲孩子早早的就在不停进步了。所以，亚洲人在考试中考得好，也让他们看起来很聪明也是自然的。考试的价值 The Value of Exams

Exam is necessary for every students.Chinese parents take special attention to exams and some teachers measure students mainly by exams, while in western countries, exams are necessary but not the only thing for students.The different attitudes towards exams decide what the students will be in the future.Now more people have change their idea about exam.They take the positive opinion on it.This is a good side.The value of exams is not to judge students, but to know how to get improved, so that they can do better.A student who does well in getting high mark doesn’t mean he is doing well in other sides.考试对每一个学生来说都是有必要的。中国父母特别注重考试，一些老师也主要是通过考试来衡量一个学生，而在西方国家，考试是有必要的，对学生来说却不是唯一的评价标准。对考试的不同态度决定了学生在未来会是一个个什么样的人。现在越来越多的人改变了他们对考试的想法，变得更加的积极。这是一个很好的改变，考试价值不在于考量学生，而在于让他们知道如何去提高，这样他们才可以做得更好。一个获得高分的学生并不意味着他在其他方面也能够做得很好。

美丽的海滩 The Beautiful Beach Winter was really cold in my home, so my parents took me abroad and we went to a warm place, where there was a beautiful beach.The first time when I saw the beach, the water was such clean and the sky was as blue as it showed in the picture.A lot of foreigners were enjoying the sunshine.When we got to the hotel and got off all the luggage, I rushed to the beach and took some funny pictures.The weather was so nice and I swam for a while.My parents watched me all the time.We laid on the beach and enjoyed the great moment as other people did.在我的家乡冬天很冷，所以我的父母带我到国外。我们去了一个很温暖的地方，那里有美丽的海滩。当我第一次看到海滩时，水非常干净，天空很蓝，像画一般。很多外国人正在沐浴阳光。当我们到达酒店，放下所有的行李时，我就冲到海滩，拍了一些好玩的照片。天气很好，在我父母的照看下我游了一会泳。我们躺在沙滩上，像其他人那样享受着这美好的时刻。

当我有了目标 When I Have Target As a student, my main target is to study well and then make progress step by step.When holiday comes, it is time for me to play, and I should be happy, while playing all the time makes me feel empty in my heart.I have done nothing at all.I want to do something meaningful to enrich my life.So a target is needed for me.I set a small goal, such as, read a book, or help my mother with her work.Everytime when I finish my target, I will feel so satisfied.The meaningful life is to do something useful and make you feel happy.作为一名学生，我的主要目标是好好学习，然后一步一步地取得进步。但当假期来临的时候，我可以出去玩了，我是应该高兴的，但是一直玩耍让我觉得心里有点空虚。我什么事情都没做，我想做一些有意义的事情来丰富我的生活。我需要一个目标。我设定一个小目标，比如读一本书，或者帮我妈妈做点事。每次当我完成我的目标时，我都会感到心满意足。有意义的生活在于做些有用的事，让自己感到快乐。

英语商业书信大全 篇4

Chapter I Establish the Business Relationship

1.Requesting introduction to obtain business

Dear Mr.Jones: We have been exporting cordless headphone for more than 12 years and are now desirous of opening connection with the most reliable firm in your country.We shall be obliged therefore, if you will introduce us to any capable concerns that are interested in cordless headphone business.As for our standing and activities, we are permitted to mention First Commercial Bank, Taipei, as a credit reference.Any information with which you may favour us will be greatly appreciated and we earnest for your reply.Sincerely

2.Asking for introduction of a possible agent

Dear Sirs: We wish to sell our automatic copying machine in your country, and should like to be put in touch with a company or individual who would be willing to represent us.On our part we can offer up to Bright copy machines with an international reputation, which have already been sold in many countries in Europe.The representative we are looking for should be experienced in this field, already doing the business with buyer of office equipment, and having contacts with suitable outlet.Please kindly introduce us to some of the most reliable exporters.We look forward to hearing from you in the very near future.Sincerely

3.Offering the services of selling agent

Dear Sirs: We understand that currently you do not have an agent in Taiwan and we would like to offer our services to you.For the past 5 years, we have been selling various of durable goods to wholesalers and large retailers in all part of Taiwan, and have built up a considerable number of well established connections showing excellent business results.We are now having enough capability to expend our sales, and if you would agree to grant us as a sole agency, we will devote full attention to establish your products in Taiwan market.We have enclosed company profile to give you an idea of a list of services we can provide.If you are interested in our proposal, we will be please to provide our bank and trade

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references.Sincerely yours, 4.Establish business relations with a company recommended by Chamber of Commerce

Dear Sirs: We have contacted with your Chamber of Commerce, who recommended you as a possible agent for our products in your country.We manufacture the Best brand calculators and wish to extend sales over the whole American.Our pocket calculators have been highly successful wherever they have been introduced, and we are confident that you will be able to build up a good market in a short time.Our catalog with the full range of our product is enclosed and you will notice that we offer a commission of 20% on all orders.Please advise us if you are interested in representing us as well as the volume of business you can do which would warrant our granting you as the sole agency in your country.Sincerely yours，5.Proposing to have business connection

Dear Sirs: Last week we had a opportunity to see a display of your products at the Taipei International Trade Fair, and we are most impressed with their quality and low prices.We would very much like to offer you our services as a trading firm.We would also like to mention that we have excellent connections in the trade and are full experienced with the import business for this type of product.In addition, we operate our own advertising agency, and we can utilize the latest marketing procedures quite efficiently.You can be sure of increasing your turnover considerably if we have the opportunity to promote sales of your products throughout Taiwan in the future.We look forward to your early reply.Sincerely yours，6.Asking for a reference

Dear Sirs: Thank you for your order of my 20 for electric typewriter Model No.NET-300.As this your first order with us and you have asked to be allow 30 days to remit payment, we would appreciated it if you could provide us with one or two credit references.Once we have contacted the credit reference you have supplied, we will immediately process your order and send you a confirmation letter that it has been shipped.We look forward to welcoming you as a member of satisfied companies who have been

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using our products.Sincerely yours，7.Selling products

Dear Sirs: As your name and address were listed in business weekly, we are writing to you with a desire to open account with you.We are one of Canada largest exporters of business machines.We handle a wide range of business machines product.This products include: copy machines, fax machines, answer machines, and telephone, etc.We have enclose our catalog listing the completed product lines handled by our company and list of whole sale price If you have any question or would like to discuss purchasing arrangements, please feel free to contact me.I will be more than happy to answer any questions which you may have.Sincerely yours，8.Establish an exclusive agency agreement

Dear Sirs: We have heard from our office in Taipei that you manufacture a wide range of printer and copy machines, and that you are thinking of expending into the Taipei market.We understand that you do not have any agent in Taipei at present, and for this reason we would like to offer our service to you.We would like to suggest a business tie-up between us with your company handling the manufacturing and our company taking care of the market and distribution.We have enclosed our company profile to give you an idea of a list of services we can provide.We will contact you by phone early next week to hear your opinion on a possible tie-up between our companies.Sincerely yours，9.Receiving the establishment relations

Dear Sir: Thank you for your letter of June 4 offering to act as our agent of the European region.We are very interested in your proposition.In fact, we have planned to expend into European region for quite some time and we certainly hope that this will give us the opportunity to do so.We would like to discuss the detail of establishing exclusive agency ties with your

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company and look forward to receiving a call from your Mr.Carter.Some of our detail we would like to discuss may include the shipping arrangements, commission base, and the import duties.I look forward to hearing from you soon.Sincerely yours, 10.Offering simple

Dear Sir or Madam: We are pleased to announce a new product we just introduced on the market.Our new MIDMIGHT SUN solar battery has a capacity of 75 HR, which is nearly twice the capacity of most existing batteries.We are sending our most update simple, price-list, and sales promotion literature for you to evaluate.We suggest that you’d take the advantage of enclosed order form to ensure that you will completely satisfied.Sincerely yours，11.Informing of the alteration of price

Dear Sir or Madam: From August 23, the prices of our products will be raised by 20%.We regret this, but this increase has become un-avoidable in view of rising costs of labor and raw materials Our new price list is enclosed and all order post after September 23 must be invoiced at the new rates.We regret very mach that it has been necessary to make this increase.Sincerely yours，12.Inquiring the reason of no order

Dear Sir or Madam: We have had the pleasure of receiving several orders from you over the past five years.However, as I was checking our list of special customers, we noticed that we haven’t contacted each other nor received any order from you in near 6 months.We then began to wonder whether we had done some thing which disappointed you.Or we did not have the exact product you wanted the last time we contacted each other? Or is it simply you do not need to order anything at this moment? Whatever the reason is, I would really like to know how you are doing and whether we can be of service to you.We would welcome your straightforward comments, thank you so much.Sincerely yours，

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13.Replying to client with first inquiry

Dear Sir or Madam: Thank you for your letter asking for our catalog of new bicycles.We have pleasure in enclosing of our illustrated catalog.In addition to our price list, we have also included some promotional materials which explain the product attributes as well as how to use them.Our bicycles are very fashionable and tremendously popular with your people in American and European If you place bulk order, you may receive up to 40% off the retail price, depending on the product.We appreciate you are interest in our product and hope to hear from you in the near future.Sincerely yours，14.Referring to a back reference

Dear Sir or Madam: New Century Trade Co.Ltd., 2757 26th Street Singapore has placed an order with us for $100,000 worth of merchandise and list you as a credit reference.We would appreciate you sending us information regarding New Century Trading Co.Ltd.’s credit rating.We are particularly interested in knowing how long Mr.Thomas Wilson the CEO of the company, has had an account with you and whether or not any of his debts are past due.We will, of course, keep any information we receive strictly confidential.Sincerely yours，15.Replying to the requiring of reference

Dear Sir or Madam: In response to your request for information about S.S.Taipei Company, we have enclosed the following summary of their activities with us.They own an office with the staff of 120 employees.Their annual purchase to US$50,000 and directors are quite responsible and reliable.This company has no large outstanding financial liabilities which we are aware of.We have done business with them for over 3 years and have found them definitely reliable.Please understand that this is information only represents our opinion and we take no responsibility for it.Sincerely yours，

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16.Declining to grant credit terms for the purchase

Dear Sir or Madam: We apologize for the delay in replying to your order for 80 Model EJ-828 high-speed microprocessors.As your company is under a rather debt load at the moment, we feel that adding our purchase on top of it might cause cash flow difficulties.We would, of course, be happy to provide you with the high-speed microprocessor on a Cod basis.When your financial situation has eased a little, we would welcome the opportunity to consider granting you credit terms.We would very much like to accommodate your needs and hope that our suggestion is of some help, we look forward to hearing from you.Sincerely yours，17.Requesting for an introduction

Dear Sir or Madam: I would like to ask a personal favor of you, if I may.I will be visiting Los Angeles, United States on June 4, and I remembered that you are acquainted with the mayor of that city.Would you be kind enough to write me a letter of introduction? I would be most grateful for your help.I look forward to hearing from you soom

Sincerely yours，

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Chapter II Inquiry/Reply to Inquiry 1.Asking for quotation – from existing customer

Dear Sir or Madam: We would appreciate it if you would send us an estimated based on the information given below.Item: JC – 1 juice mixer Quantity: 8,000 Payment: Draft at sight under irrevocable L/C Insurance: Effected by seller Shipment: December Freight: Sea Destination: Kaohsung As we need these above items in time for the holiday rush, please send us the estimate by fax or courier so that we have it no later than October 31.Sincerely yours，2.Asking for quotation – from the request of customer

Dear Sir or Madam: We received an inquiry from our trade connections in Britain concerning the supply of digital camera in large quantities.Therefore, please let us have full details of your digital camera so that we can pass on the information.We would be grateful if you would send us information about prices, possible quantity discount, terms of payment, and delivery schedules.We would like to mention that the connection has made a large number of regular orders with various goods made in our country over the past 1 year.We expect our client to make purchase in large quantities on regular basis, so we would like to pass on this information to them as soon as possible Your prompt reply would be appreciated.Sincerely yours，万用英文商业书信

3.Requesting for catalog and price-list

Dear Sir or Madam: We have seen your advertisement in the Consumer Data Magazine and would like to obtain full line of your product.We would appreciate if you would send us catalog of the newly launched model of electric home appliances along with their quotation at your earliest convenience We look forward to a prompt reply

Sincerely yours，4.Asking for quotation to the agent

Dear Sir or Madam: We have learned that you are the sole agent for GAP of Asia.We would be grateful if you could send us price-list and catalogs Is it possible for you to grant special term for an annual trade of US$25,000? A visit from your representative will be greatly appreciated.We look forward to hearing from you soon

Sincerely yours，5.Requesting early orders

Dear Sir or Madam: The advertising campaign is ready to begin on June 1 and will be very extensive.Experience shows that many inquiries and orders will follow the campaign, and sales will certainly increase.We would advise you to place an order immediately.Sincerely yours，6.Informing of the dispatch of catalog and simple

Dear Sir or Madam: Thank you for your letter of May 10 and your interest in our watch band.As request, we have sent you a copy of our product catalog and price-list today.A full range of the leather watch band has been mailed to you by simple post today, and you will see that in view of the fine quality attractive designs, our products are really of good value for their price We are willing to allow 10% reduction in price on all order over 1500 pieces.After receiving the credit reference, we would please to offer the following term: payment against bill of exchange at sight under D/P.万用英文商业书信

It is pleasure for us to serve you.I look forward to hearing from you soon.Sincerely yours，7.Urging prompt order

Dear Sir or Madam: Thank you for your letter of July in which you inquire about our filtering system.All particulars are shown on the enclosed price list C.I.F.Taipei as request and our complete catalogs are sent by separate post.We can ensure you that these filtering system are very popular in Singapore markets, of which we have had much experience.If you wish to ensure to delivery before New Year, it will be necessary for you to place order before the end of this month as the demands is very heavy.We look forward to the opportunity of being of service to you.Sincerely yours，8.Emphasizing the low-price selling

Dear Sir or Madam: Thank you for your enquiry of October 20 for our new Design Camera DC-500.We have probably received detail of the excellent offer for cameras which are recently introduced to the world–wide market.You will note from the attached price-list that reductions up to 30% have been achieved.We are confident that you would be willing to take advantage of our low price to replenish your stocks in time for the New Year sale, and we look forward to receiving orders from you soon.Sincerely yours，9.Declining the request for discount

Dear Sir or Madam: Thank you for your letter of July in which you inquire about our electric home appliance.I have enclosed our catalog listing various type of electric home appliance available and their subscription fee.We note that you have requested for an additional 5% discount.We are quite earnest, of course, to meet your expectations and supply you with the merchandise which will enable you to complete in your market, but regret in our inability to make any further discount at present.In any case, I hope to hear from you soon.

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Sincerely yours，10.Confirming the inquiry

Dear Sir or Madam: We thank you for your inquiry of November 20, and confirm our able sent today, in which we confirmed you that we could delivery part of require merchandise from stock, in accordance with the enclosed detail offer.Fro the balance, we should require at least 4 weeks from the date receiving your confirmation that this delivery is acceptable.Price: 1000 units US$5,000 C.I.F.Taipei Shipment: During November(3,500 units)Packing: Export wooden case Payment: Draft at sight under irrevocable L/C We hope your customers will find our terms and delivery dates satisfactory.Sincerely yours，11.Ensuring delivery requested

Dear Sir or Madam: In reply to your enquiry of September 3, we enclosed our detailed quotation, in addition, a complete set of samples was sent to you by express airmail yesterday.We are happy to inform you that we can guarantee delivery of any of these within 5 days upon receiving your order.After receiving the credit reference, we should be pleased to offer the following term: payment against bill of exchange at sight under D/P.We are glade to make a 15% discount for an order of 800 cases or more.You can reply us to give your order immediate attention.Sincerely yours，12.Informing of the possibility of dispatch on F.O.B

Dear Sir or Madam: Thank you for your inquiry of October 21.For an order of 500 cases or upward, we could quote you US$258 per case C.I.F.San Diego.Delivery can be made free on board if you order can be dispatched within 7 days.Many thanks for your above inquiry.We look forward to receiving your order in the near future.Sincerely yours，13.Recommending the sent-out sample

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Dear Sir or Madam: We were pleased to receive you inquiry of July 3, and believe that you have received our catalogs and samples sent to you by July 7.These products have been contributing an outstanding sale and are superior to any similar product on the market due to their unique and popular designs.We are confident that it would benefit your sales if you stock them regularly.We are prepared to offer a special discount 15% on all orders exceeding $1,500.we advise you not to overlook this opportunity.We look forward very much to doing business with you.Sincerely yours，14.Offering new product instead of old one

Dear Sir or Madam: We thank you very much for your letter of March 2 enclosing your order for 400 pieces of fine dining product.Like other manufacture, we have so little demand for this model that we had to cease the production.We believe, however, you will like our new substitutional product, a sample of which we are sending you with this letter.This has all the good quality of the old product but its appearance is much smarter.We have sent the samples by special express delivery and await your immediate acceptance of the recommended goods.I look forward to hearing from you soon

Sincerely yours，15.Replying to a customer interested in product

Dear Sir or Madam: Your inquiry about our desk lump model PH-628 has been referred to us, and we remember well the talk with you when you visited our stand.So far, we have received more than 300 inquiries after the exhibition in Hamburg last week.We are convinced that at this price our desk lumps are best value in the market.We are glad to say that we can supply any quantity and any kind of desk lumps from stock base on your specifications.You may be sure of immediate attention to your order, which we look forward to receiving.Sincerely yours，

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16.Recommending substitute due to suspension of product

Dear Sir or Madam: Thank you for your letter of yesterday expressing interest in our PD-86 electric typewriter.We appreciate you interest but we can no longer supply the same model as the production has been discontinued.However, we are sure that our new product PD-88 is an excellent replacement.We have sent you the sample, price list and catalogs separately.We are sure that you will find a ready sale for its excellent quality, and it will certainly give you complete satisfaction.Sincerely yours，17.Declining the request

Dear Sir or Madam: Thank you for your letter of August 10 in which you required about the possibility of providing you with our client list.Unfortunately, we are afraid that we are unable to comply with your request.It is our policy not to release the names of our clients as it violates their trust us.The rights of our clients to their privacy are something we wish to respect.This is policy we maintain for all requests regarding such information and not specifically aimed at your request.Sincerely yours，

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Chapter III Offer/Counter Offer 1.Offer

Dear Sir or Madam: Thank you for your inquiry of June 10 and we are pleased to offer you as following subject to our final confirmation: Commodity: CO-35 desk lump Manufacture: Progress industries Quantity: Sixty units Unite Price: $2,000.00 Total Price: 120,000.00 FOB Kaohsung Shipment: In one shipment to be dispatched no later than 10 days after receiving order.Term: Draft at 60 d/s under Irrevocable Letter of Credit We believe you will not find other terms as attractive as we offer.We hope you will find them satisfactory.Your early order is look forward to.Sincerely yours，2.Request for discount

Dear Sir or Madam: Thank you for your letter of may 11 which contained your offer and catalog of your Sport Goods products.To be honest we were somewhat surprised with the price you quoted.We were under the impression that you would offer a sizable discount on large order.As we are planning to place orders with you on a regular basis, would you consider granting us 35% discount on our order? The shipping term and the delivery schedule that you offered in your letter of May 11 are

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fine as they are.Your consideration and early reply would be greatly appreciated.Sincerely yours，3.Offering special selling

Dear Sir or Madam: We see from our sales figures that you placed a considerable number of orders with us last year for our Lion Mark Japanese furniture.For our annual celebration, we would like to offer these goods at very special price of 30US$.We believe you will be willing to take advantage of our low price re replenish your stock.Order will be executed only on strict rotation, therefore we suggest you to fill in and return us the enclosed order from right away.Sincerely yours, 4.Offering discount for large order

Dear Sir or Madam: By now you should have received our new price list giving details of the reduction in prices for all of our products, which come into effect on March 1.You will note from the attached price-list that reductions up to 30% have been achieved.The new prices are for minimum orders of US$50.000 and effective as from March 1.Immediate dispatch is guaranteed, since we hold ample stock.We appreciate you past favour, and look forward to serving you again soon at the new price.Sincerely yours，5.Declining selling offer

Dear Sir or Madam: Thank you very much for your letter of September 5 containing your offer for 50 tons of Argentine beef.We have reluctantly concluded that we will not be able to accept your offer.As the food season this year is near over, we will not be able to act on your offer for Argentine beef.We appreciate the offers you made in answering our inquiry and hope to have the pleasure to do business with you at some other time in the future.Sincerely yours，6.Declining selling offer

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Dear Sir or Madam: Subject: June 25 counter-offer Proposal We have given a considerable thought to your proposal but regret to say that we cannot agree to you counter-offer.Although we would very much like to meet as many of your term as possible, we cannot air freight your order for the same price as by transportation.Our profit margin is too small for us to make any further concession.We regret that your price do not allow us to accept the order.Sincerely yours，7.Requesting for the charging of terms of payment

Dear Sir or Madam: Many thanks for your offer of October 3 in response to our inquiry for your product XR-800.The conditions that you offered are generally acceptable to us.The only condition we would like you to reconsider is the terms of payment.Although you had offered 24% discount on our order, the unit price for the XR-800 electric shavers would still be $200.00.if you could agree to let us pay for the odder over a period of 1 year, we would then be ready to place a firm order.In view of the volume of our order, we hope you will agree to our request.Your consideration and early reply concerning this matter would be greatly appreciated.Sincerely yours，8.Requesting for the change of shipment

Dear Sir or Madam: Subject: Shipment of 50 cases of movies camera.Overall your offer is acceptable for us.However, we have completed our test marketing of your product and would now like to proceed on full-scale campaign.Therefore, we would like to request a revision on the delivery date.If this modification is possible without any change in the other conditions in your offer, we would like to place an order with you.We look forward to hearing from you soon.Sincerely yours，9.Requesting for discount order.Dear Sir or Madam: We have had the opportunity to examine the samples and patters you sent us on the May 28.万用英文商业书信

As we are planning to place a large order and hope to place future order on a regular basis.We had expected that the price would be much lower.In view of this situation, we would like to request a 25% discount for this order of 500 cases of Solex Solar battery.If you agree to this, we are prepared to make our order up to US$50,000.As we have to decide quickly, you immediate attention for this matter is greatly appreciated.Sincerely yours，10.Asking the situation of business

Dear Sir or Madam: In reply to you inquiry, we sent you on May 26 the fully illustrate catalog of our wrist watches.We have not heard from you since, We would like to ask whether or not you have had a opportunity to consider our products.Perhaps there some areas which were not clear in our previous letter.If this is the case, please let us know as early as possible.We look forward to hearing from you

Sincerely yours，11.Declining discount and recommending substitute

Dear Sir or Madam: Thank you for your letter of May 4 containing your counter-offer.Unfortunately, we are unable to supply you with the 20,000 electric wrist watches at the price you requested.However, we have an wrist watch which sells at a price closer to what you wish to pay.As an excellent substitute for this article, we would suggest you our Young range wrist watch.These goods sell at a price slightly below Single range.We are prepared to offer you a special discount on the above mentioned item to help you introduce them on to the market.We would appreciate if you would inform us you decision as soon as possible.Sincerely yours，12.Accepting the request for discount under condition.Dear Sir or Madam: I was sorry to see that the term indicated in our letter of June 6 did not meet with your approval.The 20% discount you have requested is available for order of 300 kilograms or large.If you increase your order to this volume, we will be happy to allow 20% discount.We can

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meet the delivery schedule with no problem which you indicated in your letter to us, even with large order.While appreciating your order, we feel we must point out that our listed prices have already been lowered to the minimum possible, and our merchandise are not obtainable elsewhere at out rates.We look forward to a prompt reply

Sincerely yours，13.Accepting the charge of term of payment

Dear Sir or Madam: In your request on September 23, we have reconsidered our payment term for the SZ-100 electric portable heaters which you would like to order.We have decided to grand you a one-year payment schedule to pay for 1,000 SZ-100 electric portable heaters that you plan to order.All the other condition of the offer remain the same as in our original offer of July 1 The terms of this offer are valid for 50 days.We hope that this concession will result in a considerable increase of your orders.Sincerely yours，14.Accepting the change of shipment

Dear Sir or Madam:

Revision of Shipment Term for 250 Boxes of Scotch Whisky Thank you for your letter of October 15.In response to you request, we would like to revise the shipping term as follows: Shipment: have the 20 doz.Per case of Scotch Whisky repackaged in 25 doz.Per case.All other conditions of the offer which we made in our letter of October 9 remain the same.We look forward to hearing from you in the near future.Sincerely yours，15.Declining the offer

Dear Sir or Madam: Thank you very much for your letter of September 5 containing your offer for 300 dozen of soft drink.We have reluctantly concluded that we will not be able to accept your offer.After studying the detail of your offer with our marketing department, we found that the delivery schedule would not allow us to have sufficient time to distribute the products before the holiday shopping season.We appreciate the efforts you made in answering our inquiry and hope to have the

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pleasure to do business with you at some other time in the future.Sincerely yours，16.Declining the counter offer

Dear Sir or Madam: Subject: June 25 Counter-offer Proposal Many thanks for your letter of June 25.We have given a considerable thought to your proposal, but regret to day that we cannot agree to your counter-offer, the price which you ask for is considerable lower than that of any suppliers we are aware of.We feel that you will not be able to obtain a better delivery schedule or a lower price than what we originally offered in our proposal.We hope you will reconsider our original offer.Sincerely yours，17.Requesting for the transaction with C.I.F

Dear Sir or Madam: We enclose herewith our order for leather watch bands, which please dispatch as quickly ad possible.As we are planning to order regularly from you, we have decided to have insurance included with freight costs, and would ask you to arrange insurance on Against all Risk in New York and send us detail.Your invoice should therefore be made out C.I.F.New York.The rate of insurance would be 20% to the invoice amount, and would cover all risks except war, warehouse, on scheduled sailing.Sincerely yours，18.Accepting counter offer under condition

Dear Sir or Madam: I was sorry to see that the terms indicated in our letter of June 6 did not meet with your approval.While I do agree that the price we quoted for the JS-190 Portable TV are slightly higher than those of similar products made by other manufactures.We believe you will find that the quality of our product is far superior than our competition, and we are the only manufacture that has a money-back gurantee.However, if you order a minimum of 3,000 units, we will grant you a 20% discount.While appreciating your order, we feel we must point out that our listed prices have already been lowered to the minimum possible, and our merchandise are unobtainable elsewhere at our rates.万用英文商业书信

We await your conformation before processing the order.Sincerely yours，19.Counter offer

Dear Sir or Madam: Thank you for your offer of October 3 for 500 cases of Solex solar battery.To be honest, we are somewhat surprise with the price you quoted.We were under the impression that you would offer a sizable discount on large orders.As we are planning to place a large order and hope to place future order on a regular basis.We had expected that the price would be much lower.In view of this situation, we would like to request a 25% discount for this order off 500 cases of Solex solar battery If this price is agreeable with you, we are confident that we will be able to place order with you on a regular basis.We look forward to the pleasure of doing business with you.Sincerely yours，Chapter IV Making an Order 1.Trial Order

Dear Sir or Madam: Thank you for your letter of March 30 and the brochures describing your product line.After studying brochures, we have selected twenty items for which we have enclosed our order.Payment of the enclosed order will be made on a draft at sight under our L/C opened upon receiving your conformation that the goods are currently available, and can be delivered by the April 30.We would like to mention that this is trail order and while we would eventually like to order merchandise on a regular basis.This will depend on our satisfaction with the goods as well as any other considerations you can give us concerning the price for the future orders.万用英文商业书信

We would appreciate your prompt attention to this order.Sincerely yours，2.Making an order

Dear Sir or Madam: We have the pleasure of placing the following order with you.Item: SCD-2100A mixer Quantity: 100 units Unit price $50 Total order: 50,000 Term: Draft at sight under irrevocable L/C Delivery: By the end of November Shipment: By sea in one shipment Final shiping instruction will follow We hope you will kindly accept this order We would grateful for your greatest care in selecting good quality.We would reject the goods if there are any marks or blemishes on the surface.Our customs require these goods for Christmas Sales.So.Please send the goods by the end of November.Upon receipt of your reply we will open an L/C by cable.Please execute this order as soon as possible.Sincerely yours，3.Order Cancellation

Dear Sir or Madam: We offer to our letter of May 10 when we stressed the importance of dispatching our order No.BAS-399 so that it may reach here by May 20.Since we have not received any information informing that the goods have been shipped, we have no alternative but to cancel this order.We regret this action, but hopefully you will understand that we have no other options, since our customers requested delivery by the date，Sincerely yours，4.Making the order under the condition

Dear Sir or Madam: Thank you for your letter of August 3 and the sample along with it.We tried the computer system samples and the softwares and were quite pleased with how will they worked.We enclosed our official order for 200 units which we understand you can

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supply from stock.We are planning a nationwide sales campaign of multimedia and computer products for the end of October, and we would like to introduce your products during this period.We would be grateful if you could arrange for this order being delivered no later than September 22.Therefore.We would like to reserve the right to cancel the order if you can not deliver the goods by the above date.We would appreciate it if you would confirm this order by fax or letter as soon as possible.Sincerely yours，5.Making a change in order

Dear Sir or Madam: Subject: Amendment to Order No.GT-1005 Thank you for your letter of June 18 confirming our order No.GT-1005.we would like to make a change in order No.GT-1005.The original order was for 50 cases of “Epoque 5.25” MD/2HD floppy disks.However, we would like to amend this to 150 cases.All other terms remain the same with the exception of total merchandise cost and shipping cost.We have enclosed an amended order from No.GT-1005 which indicates the changes made to replace the original order from.If this agreeable to you, we would appreciate receiving confirmation of the order.Sincerely yours，6.Making an order on account of agreeable offer

Dear Sir or Madam: Subject: Your offer of September 23 Please accept this letter as our official order for the merchandise in your offer of September 23.All of the terms mentioned in your letter are agreeable to us.We would like to place an order with you for 50 units of the JS-190 Sport Goods.The particulars are indicated on the enclosed Order Form No.KSW-290.the order number 3913 should be stated on all invoices and correspondence.We would appreciate a letter of confirmation as soon as you have processed this order.Sincerely yours，7.Confirming order

Dear Sir or Madam: Please accept our sincere thanks for your letter enclosing confirmation of your fax order.All this items are in stock, and we can guarantee shipment to Indonesia well before

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February 22.It is our pleasure to have this opportunity of doing business with you, and we are contain that you will be satisfied with the quality provided.We will inform you when your order is ready for dispatch.Sincerely yours，8.Declining order for the limit of production facility

Dear Sir or Madam: We thank you very much for your order of October 20.In order to meet the requirement in your specifications, we have to install a large scale of special equipments at our plant, and this would not be able to deliver before December without interrupting our normal production.After careful consideration on your request, however, we conclude that it would be better for us to decline your order, and hopefully you will understand our situation.Please contact us if you wish to pursue the matter with us in a difference way.Sincerely yours，9.Declining order for non-delivery

Dear Sir or Madam: We thank you very much for your order No.TBC-20192AF of March 21.We regret having to refuse this, because the requested delivery date dose not provides us with sufficient time to ship your order.The minimum period necessary for us to prepare for shipment is two to three weeks.We are anxious to sever you that but are sure you will understand the need for a little more time to meet your requirement.We hope there will be other opportunity for us to be service to you in the future.Sincerely yours，10.Asking for confirming order due to unsuitable terms

Dear Sir or Madam: Your order June 23 is received today, and we thank you for your co-operation and assistance rendered to us.However, before sending our official conformation, we have to inform you that we cannot accept your request of 30% discount.As we stated on our letter on June 10, we cannot possibly make any discount exceeding 20%.We promise you that we will give your order our utmost attention.We order ask you, therefore, to confirm this as early as possible.I hope we can be of servers to you and look forward to receiving a reply in the near

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future.Sincerely yours，11.Recommending time for purchase

Dear Sir or Madam: The advertising campaign is ready to begin on May 3 and will be very extensive.Experience shows that many inquiries and orders will follow the campaign, and scales will certainly increase.This is just the time to get your stock abundant before the first ad campaign.We strongly advise you to lay in at least a small stock beforehand.We believe that you will take advantage of this seasonal demand and favour us with an order.We would advise you to place an order immediately.We look forward to a prompt reply.Sincerely yours，12.Recommendation of substitute

Dear Sir or Madam: Thank you for your order of June 4.Unfortunately, your order goods Model No.RT-360 is now out of stock and will not be able to before the end of June.However we can offer a similar product Model No.GE-4 with slightly superior quality, which is in stock and is perhaps more suitable for your purpose.Please let us know whether you can accept this offer and receive the shipment of the goods which we have reserved for you.I hope we can be of service to you and look forward to receiving a reply in the near future.Sincerely yours，13.Confirming the requirement of order quality

Dear Sir or Madam: Thank you very much for your order of March 9 for 200 units of juice mixers.We have already begun duplicating your order.So far, we have duplicated half of pieces.It will take us another 2 weeks to produce the remainder.We can assure you that the quality is equal to the sample we sent you.You may rest assured that your juice mixer will be ready for shipment by April 8.Sincerely yours，14.Asking for confirming order due to price rising

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Dear Sir or Madam: We thank you for your order ST-6800 asking for the shipment during March.However, we regret our inability to book the order at the prices we quoted two months ago.As you may know, wages and materials have risen considerably in these days in addition to the increase of the taxes, and we are reluctantly compelled to adjust our price in order to cover the increase of cost.The lowest prices we can quote now are as follows: Model FX-US$300 Please inform us by return whether you may place your order at the adjusted prices.We look forward to receiving your reply.Sincerely yours，15.Recommending order on account of price rising

Dear Sir or Madam: Allow us too begin by thinking you for all you have done to secure a foothold for our products in your market.Meanwhile, your ability is highly regarded here.However, we have our own problem.Due to increasing in the cost of raw materials and the additional labor costs involved in the manufacture of our liquid crystal display, which together we have made it necessary for a price alteration.We think that even in this increase, the price of our product still slightly lower than that of our competitors in this market.Our new price list is enclosed, and all orders posted after September 23 must be invoiced at the new rates.We regret very much that it has been necessary to make this increase.We hope to be of best service to you.Sincerely yours，Chapter V Payment 1.Statement

Dear Sir or Madam:

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DATE: March 11,2001 INVOICE: No.CC-102 ORDER NO.FAD-45086AF Sold to: Hoya Trading Co.Ltd.Address: Far East Building 7F, 33 Hsin-yi Rd, Taipei Quantity:

300 Product Number:

RT-360 Product Description:

Desk Lamp Price:

$3,000 TOTAL AMOUNT: $80,000,000 Thank you for your order.We appreciate it if you could pay the amount shown above within 40 days of receiving this invoice.Check may be made out to: Taylor and Brother Co.Ltd.Bank transfer may be made to our account at: First Trust Bank Taipei Branch Regular Account, Account holder: Taylor and Brothers Co.Ltd.Account Number: 0478-112-5024

Sincerely yours，2.Informing of payment

Dear Sir or Madam: Thank you for shipping our order No.TBC-20192AF so promptly, and the shipment arrived safely on March 28.The entire shipment arrived in good condition, and we have already begun distributing them to our stores.We have asking our bank, Otek Bank, to issue a check for $80,000 as indicated on your invoice No.K-332.We appreciate the efficiency with which you handled our order.We hope to business with you again in the near future.Sincerely yours，3.Replying to invoice

Dear Sir or Madam: Thank you for your reminder of August 3 concerning Invoice No.RT-115.We have discovered that payment had not yet been made due to an error on our side.I have enclosed a check for $20,000 to cover Invoice No.RT-115.We very satisfied with the goods you sent us in the last order and hope to place another order with you soon.Please accept our apology for any inconvenience this matter has caused you.Sincerely yours，万用英文商业书信

4.Asking for remittance(first)

Dear Sir or Madam: I would like to call your attention to Invoice No.RE-330 dated September 28.Our accounting department has mentioned that settlement of this invoice is now four weeks overdue.We are very concerned since you have already been prompt in making your payments.It would be greatly appreciated if you would settle this account by the end of this month.Let we take this opportunity to thank you for placing your order with our company, and we look forward to hearing from you soon.Sincerely yours，5.Asking for remittance(second)

Dear Sir or Madam: Thank you for your letter of August 3 in which you promised to remit payment for invoice No.39.However, so far today, we have not yet received your payment.Could you have, perhaps, made an error when making out your check or deposit slip.We would appreciate it if you could look into why payment has not yet reached us.We will fax you acknowledgment of payment as soon as we receive confirmation from our accounting department.We look forward to hearing from you soon.Sincerely yours，6.Asking for remittance(third)

Dear Sir or Madam: I would appreciate an explanation as to why, after three letters and ten telephone calls, you have not settled your account with us for invoice No.GT-1005.We hope you understand that the last thing we would like to do is to jeopardize your credit standing.We are sure you would want to avoid the unnecessary damage to your reputation if we are force to take further steps to settle this account.Only you can prevent your reputation and credit standing from being ruined.Please do not delay any longer in contacting us regarding this matter.Sincerely yours，7.Asking for the remittance(final)Dear Sir or Madam: This letter is to inform you that our legal department intends to file suit against you to

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collect payment of Invoice No.BAS-399.Since you have failed to offer a satisfactory answer to our request for payment, we have no choice but to take this step.However, before our legal department takes this final action, let me make a personal advise to you to try and settle this account.I sincerely hope that we can avoid the inconvenience and unpleasantness taking legal action.If I do not hear from you by the end of the month, I am afraid the following letter you received will be from our legal department.Sincerely yours，8.Informing of the received payment of invoice

Dear Sir or Madam: Thank you for your check No.BA-301725 in payment for Invoice No.3094.We have enclosed a receipt for the $6,8000,00.Thank you for your very prompt settlement of invoice No.3094.We are glad that the products you ordered from us are doing well.We hope we have the pleasure of receiving additional orders from you again in the very near future.Sincerely yours，9.Asking for remittance

Dear Sir or Madam: We have rendered our April statement twice and regret that amount of US$50,000 is still outstanding.Please oblige us by instructing your bankers to cable remittance within 5 days.We would be grateful for an early settlement.Sincerely yours，10.Asking for L/C

Dear Sir or Madam: Thank you for your letter of February 15 containing your acceptance of your offer for 400 Model PT-250 typewriters.We ask that you promptly open an irrevocable L/C in our favour, valid until March 2.Upon receiving confirmation of your L/C, we will promptly complete shipment arrangements of your order.We will of course, notify you when we have completed the shipment.We are looking forward to your early and favorable reply.万用英文商业书信

Sincerely yours, 11.Amendment of L/C

Dear Sir or Madam: Subject: your letter of credit for Order No.SR-780 We received your letter of credit No.SR780 and have now nearly completed preparing your order G-303 fro shipment.We have, however, found a discrepancy between the quantities of electronic lighter indicated on your order no.G-303 and indicated on your letter of Credit No.SR-780.order No.G-303 lists 20 doz.where as the letter of credit lists 15 dozen.We would appreciate your prompt attention to this matter.We will ship your order immediately upon receiving your amended letter of credit.Sincerely yours，12.Asking for extension of payment

Dear Sir or Madam: We received your invoice no G-303 of March 1 asking for payment of $10,000for twenty Mixers.Unfortunately we had large fire at our warehouse on tire inventory.Because of the losses we incurred from this accident and the immediate expense which cleanup has required, it would be very difficult for us to meet the payment deadline stated on your invoice.We would greatly appreciate it if you would allow us an extension of four months to pay this invoice.At that time, we will receive compensation from our insurance company and should then be able to meet our obligations.We hope you would understand our current situation and ask you for your patience in this matter.Sincerely yours，13.Granting the extension of payment

Dear Sir or Madam: Subject: Invoice No.RE-1993 Thank you for waiting us on your inability to pay your debt.We are terribly sorry to hear of your misfortune of the warehouse fire.Of course we will grant you a 3-month extension for payment of Invoice No.RE-1993.I have sent a copy of both this letter as well as your letter of October 3 to our accounting department so they will not send you a delinquent payment notice.You may rely on us to provide you with as much cooperation as we can.We hope your company will speedily return to normal operations.Sincerely yours，万用英文商业书信

14.Declining the request for extension of payment

Dear Sir or Madam: Subject: Invoice No.UA-988 Thank you for your letter of December 23.I am sorry to hear of the difficulties you are having with your distributors.We do sympathize with your current situation and understand how difficult it can be to try and collect payment.However, as we also have to meet our obligations to our manufactures, I regret to say that we are not able to grant a 6-month extension on Invoice No.UA-988.We believe that you will fully understand the reason of our decision.Sincerely yours，15.Explaining the deducted payment

Dear Sir or Madam: We have received your letter of August 15.The statement lists a purchase of US$7,500.00 for 16 Model M-22 machine tools, which I am sure that we didn’t make.Therefore we will be sending you payment to cover our September purchase minus the US$7,500.00.I would appreciate your looking into this matter so that our account may be cleared.Sincerely yours，16.Explaining the reason of delayed payment

Dear Sir or Madam: Your inquiry regarding a $60,000 outstanding balance for Invoice No.3115 was immediately checked against our record.We have discovered that the invoice was not received by our accounting department in time.To avoid any future delays in our seeing the invoice, May I suggest that all invoices be addressed to the Accounting Department, not to me personally.I have enclosed a check for $600,000 to cover Invoice No.3115.Please accept our apology for any inconvenience this matter has caused you.We look forward to the pleasure of working with you again in the future.Sincerely yours，17.Informing of the establishment of L/C

Dear Sir or Madam: Thank you for your letter of May 26 containing your official offer for twenty cases goods.万用英文商业书信

We are pleased to accept your offer and would like to place our order with you.We have instructed our bank, First San Diego Trust Bank, to open an irrevocable letter of credit in your favour for $137,500.00.The letter of credit will be valid until July 15.enclosed are all of the documents that must be presented with you with your draft B/C(full set)Commercial Invoice(3 copies)Insurance policy The price you quoted us being C.I.F.Kaohsung the amount of our credit will cover the amount of your invoice, and also of the fright and insurance.Sincerely yours，18.Asking for Extension of L/C

Dear Sir or Madam: Subject: your order No.PA-201 We regret to find that our supplier can not get the shipment out here before the expiration of the shipment time February 25.We therefore, request that L/C No.2 be amended so the validity is extended to March 15.As we must have the L/C to complete shipping procedures we look forward to receiving your revised L/C very soon.We appreciate your understanding of this matter and hope this doesn’t cause you too much inconvenience.Sincerely yours，19.Order informing of opening of L/C

Dear Sir or Madam: We refer your letter of June 6 enclosing your Sales Contract No.5.Your acknowledgement of our Order No.40 has been received with thanks.In accordance with the terms agreed upon, we have instructed The Bank of ABC, New York to open an irrevocable letter of credit in your favor in the amount of US$65,000.The letter of credit will be sent to you through our advisory bank, Cranberry Productions, Inc in Los Angeles.Please let us know by cable as soon as the goods are ready for shipment.Your attention will be appreciated.Sincerely yours，20.Accepting order but requesting usual terms in next order.Dear Sir or Madam:

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We thank you for your order No.RE-330 of June which we have accepted on the terms you proposed.As you know well, we always try to meet the reasonable demands of our customers.However we must ask you to realize that the concession of this order is exceptional and the future orders can only be executed under our normal trade terms.We have enclosed our sales confirmation and look forward to receiving your repeated orders.Sincerely yours，21.Informing errors in statement.Dear Sir or Madam: Subject: Errors in June Statement We have just received the statement for purchase we made in June.The statement lists a purchase of US$7,500.00 for 16 Model M-22 machine tools, which I am sure that we did not make.This purchase was listed as been made by Mr.King of the Taipei Office.As we have neither a Mr.king nor a Taipei office, the error may have been made by someone in your billing department.I would appreciate you looking into this matter so that our account may be cleared.Sincerely yours，

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Chapter VI Shipment 1.Shipping advice

Dear Sir or Madam: We would like to confirm our fax informing you that your order No.BK-939 of March 30 for three mainframes has been shipped April 3 from New York on board the Victory.We are glad to enclose copies of shipping document for this order.Invoice 3 copies Bill of Loading 2 copies Insurance Policy 2 copies Packing List 3 copies We have drawn a draft on you at sight for the invoice amount under the Taipei Bank Letter of Credit No.LX-1108 through the Zentrum Bank, New York.Please honor the credit when it is presented to you.We trust that your consignment will arrive safely and look forward to receiving future orders from you.Sincerely yours，2.Confirming order and Informing of shipment

Dear Sir or Madam: We have pleasure in informing you that we have shipped the goods for your Order No.160 by the m/s May that left Kaohsung today.The shipped goods is scheduled to arrive at New York around June 10.Marks: A triangle with capital letter JF inside.New York American C/#1-12 Number of cases: 25 Gross weight: 2500kg Value of cargo: US$800,000 Invoice No.T-5800, together with B/L and sight draft are being forwarded to you through our bank, the ABC Bank of Taipei.We have drawn a draft on you at sight for the invoice amount under the National Bank Letter of Credit No.LX-1108 through the Zentrum Bank, New York.We would appreciate a conformation letter that the shipment has safely reached port.

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Sincerely yours，3.Informing of the completing of shipment

Dear Sir or Madam: We are glad to confirm receipt of your order dated April 23.The dispatch will be by m/s Sunlight around May 22.We are also pleased to tell you that our bank has confirmed receipt of your draft.We trust that the goods will reach you in good order and give you full satisfaction.We look forward to the opportunity of filling your order again.Sincerely yours，4.Informing of the delay of shipment

Dear Sir or Madam: We have completed processing your order No.T-5800 for 3600 Model TZ-200 air duct, and everything is now ready for shipment.However, we regret to inform you that there no ocean-going vessels which are traveling to your area during this period.We can ship your order by air fright, in which case we must ask you amend your letter of credit to reflect this change.We will wait for your instruction as to how you wish to have your shipped

Sincerely yours，5.Commercial Invoice

Dear Sir or Madam: We have pleasure in forming you that we have shipped the goods for your Order No.160 by the vessel Moonlight that left Kaohsung May 10.The shipped goods is scheduled to arrive at New York around May 28.We enclose our invoice for amount due, US$50,245.00.50 Portable Heater US$50,000.00 Flight US$160.00 Insurance US$85.00 Total US$50,245.00 We had handed the documents to the ABC Bank, Taipei to release them to you against payment through their correspondent in New York.Sincerely yours，6.Informing of the shipment of substitute

Dear Sir or Madam:

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We acknowledge with thanks the receipt of your letter of April 25.We are glad to learn that the articles we offered you have met with your approval.Your order for model No.OP-230 has unexpectedly exhausted our stock.As you asked for immediate shipment, we have substituted No.OP-321 at the same price.We trust you will find it more attractive.The dispatch will be by m/s Sunlight around May 22.The shipped goods is scheduled to arrive at New York around June 10.We trust that you will be satisfied with them, and we hope to receive further order from you in the future.Sincerely yours，7.Requesting for the alternation of shipping

Dear Sir or Madam: The vessel originally chartered to transport your order of 1,000 kilograms of coffee bean is too large to pass through Taiwan.Therefore the cargo must be loaded onto 3 smaller vessels in order to pass through the canal.The increase of the cost and insurance would be enormous.If you agreed to the alternatives, we would be grateful if you send us the amended L/C as soon as possible.We will immediately ship your order upon receiving your amended L/C.Sincerely yours，8.Informing of the breakage of the goods

Dear Sir or Madam: We received your consignment of 8mm movies camera this morning.However, while examining the product, we found that the 8mm movies camera packed in case of No.4 were severely damaged and are not able to sell in the market.Obviously, this case had been either struck by heavy object or dropped.We informed this situation to the shipping company right away and obtained an endorsed receipt of “A case was badly damaged on one side”.The survey’s report is attached for your information.We would also appreciate it if you could look into the reason for the damage.Sincerely yours，9.Asking for payment under D/P against shipment

Dear Sir or Madam: We are pleased to inform you that we have shipped your order of 200 units of Model ET-100 product to you by Tristar, which left Taiwan on November 30, and is due to arrive

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in London on July 10.We enclose our invoice for the amount due, US$80,000.00 we have drawn on you for this amount at sight attaching the shipping documents to our draft.We trust you will honor our draft upon presentation.Sincerely yours，10.Requesting for delay of shipment

Dear Sir or Madam: Thank you for your Order No.T-500 received January 20.we are aware that in our letter of January 22 we promised to have all order delivery by two weeks from receipt of your order.We now find that the components needed for these products have been held up in Canada and may not arrive in time for us to have your order delivered within two weeks.We shall of course, do our utmost to complete your shipment by the date specified.However, a delay of two weeks found to be unavoidable.Please accept our apologies for the delay and the inconvenience it had caused you.In the meantime, we will keep you informed as to progress of this issue.Sincerely yours，

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Chapter VII Making Claim/Apologies 1.Indicating proper packing

Dear Sir or Madam: While putting the machines together we found that 2 of the carriages can not roll on smoothly, and we in fact out of alignment.We think this has come from a rough handling of the case, and we are wondering at which part of the journey this occurred.From looking at the outside of the case, it certainly indicated that they have been either dropped or badly stowed.Fortunately, we are able to adjust the alignment without too much trouble;however, we would ask you to send further consignment by container service and use soft packing all round the machines, not just under and cover.Our experience has taught that these precautions should be able to prevent a recurrence of damage.Sincerely yours，2.Asking for the dispatch of substitute due to breakage

Dear Sir or Madam: We have received your shipment covering our order No.SN84050 of 250 units of smoke detectors and found that eight of the cases are under a severely damaged condition.The attached survey report states that 80 sets of smoke detector were severely damaged, and they can not be sold as new.Therefore, we ask you to ship the replacement as soon as possible, meanwhile, we will raise our claim to the insurance company.Please do pay special attention on this matter.Sincerely yours，3.Informing of the inferior goods

Dear Sir or Madam: Subject: Breakdown of electric Mixer Model No.PH-61 We have been using 35 of your electric mixers Model No.PH-61 in our office for about

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two month now and have experienced some serious problems with nearly all of them.Most of the Electric Mixer burn out their fuses after only 3 or 4 hours, in addition, we even experienced some smoke coming out of the base of several of the electric mixers.We have always rely on the excellent quality of your supply, and this time we are in particular disappointed because these articles are for our new customers.As the goods are in no condition to be sold, we are awaiting for your instruction regarding their disposal.We look forward to your prompt and favorable reply.Sincerely yours，4.Reply of claim of breakage

Dear Sir or Madam: We received your letter of June 30 in which you expressed concern over the damage to your shipment of 450 units of lumps Order No.T-104.We are sorry to hear of the inconvenience that damage has caused to you.We can only assume that the shipment was damaged while it was being unloaded or while it was being trucked to your warehouse.The signature on the loading documents shows that everything was under perfect condition at the time the goods were packed onto the ship.Although we will investigate from our end, I suggest that you contact the trucking company that handled the delivery.If you need anything else, we will be more than willing to help you in any way we can.Sincerely yours，5.Apologizing for breakage and dispatching the goods

Dear Sir or Madam: We regret to see from your letter of August 25 that two bags of our shipments arrived in a badly damaged condition.Proper measure will be taken to prevent a recurrence of similar error in the future.We have sent a new set by air immediately and would like you to return the faulty ones at your convenience with freight forward to our company.We sincerely apologize for this most regrettable mistake.6.informing of the different shipment

Dear Sir or Madam: We have received today the 450 pieces of ties which we ordered on October 10.Since we still have some of your last shipment and want to use them with the new goods, but the difference in color makes this impossible.We are returning 50 of these by air mail, and would appreciate if you can replace the

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whole in correct color.Regarding the air freight, we will cover the extra cost from air freight.Sincerely yours，7.informing the missing part of the shipped goods

Dear Sir or Madam: We are writing concerning the juice mixer Model No.EJ-828 delivered on October 10.According to your catalog, the Model No.EJ-828 juice mixer which we ordered should come with the spare parts.However, after unpacking the shipping crate, we found that none of the machine had spare parts.This is the first time from all our previous transactions that the mistake like such has occurred, and we hope you will do your utmost to fix it at once.We look forward to receiving the above missing item as soon as possible.Sincerely yours，8.Apologizing for missing part of the shipped goods

Dear Sir or Madam: Thank you for your letter of October 2 concerning the missing AA size batteries for your 10 electronic wrist watches Order No.T-501.The batteries for the wrist watches have been placed on board a UPS plane, and you should be getting them within this week.We sincerely apologize for the trouble which this may cause you and will certainly take all possible step to ensure that such a mistake will not happen again in the future.I will contact you sometime next week to see if you are satisfied with everything.Sincerely yours，9.Return the inferior goods

Dear Sir or Madam: Subject: Return Model No.ET-100 translation machine Since we started selling these translation machines in our store, nearly half of customers have returned them saying the service stopped working after couple weeks.Upon inspection of the translation machine, we found that the batteries in most of them leaking.We have no choice but have to take the remaining translation machine off our shelves and offer to refund the purchasing price to our customers.This has caused considerable embarrassment to us.We would to appreciate it if you could check with your supplier of batteries to find out how this problem came out.万用英文商业书信

Sincerely yours，10.Apologizing for the mistake of invoice

Dear Sir or Madam: Subject: adjustment to September in 2000 statement Thank you for your letter of November 8 in which you mentioned the error in your September statement.I check with our accounting department and found that a computer typing error resulted in your being billed for an order of another customer.I have cautioned our accounting department to pay special attention when entering data into the computers and can assure you that we will do our best to ensure that similar problem will not happen again.You have been an important client for many years, and we feel that any mistake is unforgivable.Please accept my sincere apologies for any inconvenience this has caused.Sincerely yours，11.Apologize for discrepancy

Dear Sir or Madam: We are sorry to learn from your letter of Nov.3 that 78 pieces were found to be unsatisfactory.We have sent a new set by air immediately, and would ask you to return the faulty ones at your convenience with freight forward to our company.Apparently, this was due to the negligence of our production department.Proper measure have been taken to prevent a recurrence of similar errors in the future.We sincerely apologize for this most regrettable mistake.Sincerely yours，12.Apologizing for the mistake of shipment

Dear Sir or Madam: We have received your letter of Aug.in which you complained the different goods we sent to you.The 700 ACLS-2011 clock to replace the three Swedish furniture we sent to you by mistake have been loaded on to a plane and should be reaching you by end of next week.The mistake may have been due to an error by our dispatching center.Please accept our apologies for the inconvenience this must have caused to you.Thank you for your patience and my best personal regards to you.

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Sincerely yours，13.Complaining the disaccordance of amount in invoice

Dear Sir or Madam: Referring to your invoice No.S-1200 of March 28, we have to point out that you have made an error in the calculation of credit sale during last month.We have calculated the correct amount to be US$5,000, not 50,000 as shown on the invoice.Our check for the former amount is enclosed but we should be appreciate if you would amend the invoice accordingly.Sincerely yours，14.Apologizing for the mistake in invoice

Dear Sir or Madam: Subject: Adjustment to invoice No.BT-10901 Thank you for your letter of September 8 in which you mentioned the error in our Invoice No.BT-10901 statement.I checked with our accounting department and found that a computer typing error resulted in the wrong sales amount in your invoice.I have cautioned our accounting department to pay special attention when entering data into the computers and can assure you that that will do our best to ensure that similar problem will not happen again.Please accept my sincere apologize for any inconvenience this has caused.Sincerely yours

15.The doubt of non-delivery by forwarder

Dear Sir or Madam: Our order No.84234 was placed on January 10, which should have been delivered by now, but there is no sign of shipment, although documents have been received by our bank long ago and we were informed of the dispatch from you.We had promised to supply our customer before January 20, and we are now in the very awkward situation of having to tell them that the products are not yet available.Re would be grateful if you could check into what happened to the shipment.We appreciate if you keep us informed as to the progress you make in investigation of our shipment.Sincerely yours，16.Apologizing for the non-delivery by forwarder

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Dear Sir or Madam: We acknowledge your concern in your letter dated March 14 regarding the non-delivery of your consignment of tiles.We have contacted our forwarder, who informed us that your 2,000 cases were mistakenly unloaded at San Francisco, and are now waiting to be transport to your port.The forwarder has been instructed to send the cases by any earliest shipping opportunity, which we understood to be the M/S Sunlight and is scheduled to arrive your port on March 30.We apologize for any inconvenience which may cause you and your customer from this mistake.Sincerely yours，17.Reply to the claim of inferior goods

Dear Sir or Madam: We are very sorry to read that you are experiencing problems with our LF-100 copying machines.We will, of course, immediately refund you the amount paid for invoice No.REF-3064 for this shipment and reimburse you for the cost of shipment the LF-100 back to us.However, if you would rather have another shipment of MDZ-1000 copying machines, please fax me and I will personally check them that every one is in perfect condition and air freight to you.If you choose to have another order of MDZ-1000, we will keep your original payment for the order.We hope this above mentioned solution is acceptable to you.Sincerely yours，18.Complaining the delay of shipment

Dear Sir or Madam: Subject: delay of Order No.H-301 In your letter of April 15, which confirmed that our shipment of aerosol room deodorizer Order No.H-301 had been placed on board Liberty;you stated that we could expect delivery of the merchandise no later than April 23.However, as of now, we have not yet received the shipment.It is very important that we have the shipment by no later than the end of this month If you cannot assure us that the delivery problem will be solved, we are afraid that we will have no choice but to find another supplier.We would be grateful if you would check into what happened to the shipment.Sincerely yours，

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19.Complying with order cancellation due to the delay of shipment

Dear Sir or Madam: Upon receiving your complaint regarding our delay of shipment, we are very sorry that we have not been able to deliver your order on time.The delay was caused by the belated arrival of raw materials.We have put all the effort, but still was not possible to make goods in time.We regretfully to comply with the cancellation of orders, but we also trust that you will give us the chance of quoting again next time.Sincerely yours，20.Order cancellation for the delay of shipment

Dear Sir or Madam: Order No.3919 arrived April 10, two weeks after the agreed upon delivery date.In this order, we had especially stipulated that the date of delivery for March 27.while we do understand the circumstance which caused the delay, because the season here has already ended, we no longer need the 60 water purifier we order on March 8.We hope you understand our situation in this matter and believe there will be other opportunities for us to do business with you in the future.Sincerely yours, 21.Apologizing for the delay of shipment

Dear Sir or Madam: We have received your letter of October 3, and would like you to accept our sincere apologies for the delay of your order for the electric juice-mixer.An unexpected delay has occurred when the vessel contracted to ship your order suddenly needed repairs.We are glad, however, your shipment will be ready next week, and hopefully, they will arrive in time for the peak season.Please accept our apologies for the delay and the inconvenience it has caused you.Sincerely yours，

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Chapter VIII Social Event 1.Informing of the amalgamation of the companies

Dear Sir or Madam: We are pleased to inform you regarding the merger of our company with XYZ Corporation , Swiss, which will come to be effective as of September 20,2001.New company name will be Marcopolo Trading Co., Ltd., with headquarters at No.90, Nan-king E.Road, Taipei.All telephone and fax numbers will remain the same.It will allow us to shorten our delivery times as well have a much wider distribution network.Cost saved in distribution will be reflected in the form of price deductions.Everything else will ramian the same.We look forward to maintaining the business relationship and continuing the efficient service which our customers appreciate.Sincerely yours, 2.informing of the establishment the company

Dear Sir or Madam: We should like to bring your notice the fact that we have established ourselves as a trading company on December 20 under the following name and address: Address: 2725 26th Street, San Diego USA

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Telephone Number:(807)749-3846 Fax number:(807)749-3845 Enclosed please find our illustrated catalogs, price-list and order forms for your convenience.We look forward to the opportunity to serve you in the near future.Sincerely yours，3.informing of the opening of branch

Dear Sir or Madam: We are pleased to inform you that on April 10, we shall be opening a San Diego branch at following contacting detail: 672 Main Street, San Francisco, California, American.The key contact person at the branch will be Mr.Carter, who was the Sales Manager of XYZ Corporation for many years.We hope to have pleasure of welcoming you to this new office soon.Sincerely yours，4.Informing of the expanded business

Dear Sir or Madam: We are pleased to inform you that we have now enlarged our exercise machine department and considering to increase new lines in our current stock.Please send a complete range of catalogs and samples which are in production.If we decide to sale you goods to the market we want you assurance that you will not sell to other companies in the United State.We expect that you can quote your lowest prices and wish to know whether you can supply from stock.Sincerely yours，5.Informing of the change of premises

Dear Sir or Madam: This note is to inform you that as of October 3, we have moved to a more spacious and convenient premises at the following address: No.157, Roosevelt Road, Taipei, Taiwan.Telephone number:(02)701-6920, Fax No.(02)701-6927 We would happy to have your visit our new office if you are ever around.Sincerely yours，

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6.Informing of discontinuing business operation.Dear Sir or Madam: We regret announce that our company will discontinue business operations from October 2.Due to prolonged recession and high interest rates, we are unable to provide the type of services that our client deserve.We have made arrangement for all of our business transaction to be handled by XYZ Corporation of Kaohsung, Taiwan.The XYZ Corporation will be contacting you in the near future to discuss how they can best serve you.We hope this will not cause any serious inconvenience to your company.We appreciate your continued support and patronage greatly.Sincerely yours，7.Informing of the retirement

Dear Sir or Madam: Mr.Wang, the vice-president of our marketing, who has worked for over forty years, will be retiring at the end of March.Micheal, onr of our top young managers, will be taking over Mr.Wang’s responsibilities from March 20.Micheal will do his best to keep the good relationship that you and Mr.Wang have developed over the years.We shall like to take this time thank you for all the support which you have provide us.8.Informing of the death

Dear Sir or Madam: It is with our deep regret to announce the death of our General Manager, Mr.Joe Chen, after short illness.We believe that everyone who has come to know him will always remember the deep caring he had for all his employees, and the virtuous way he has managed the business.We sure you will join us to offer our greatest sympathy to his window.Sincerely yours，9.Congratulating(company to company)

Dear Sir or Madam: I was very pleased to learn that your company opened a new branch office here in Kaohsung.The market here is quite active and I am sure you will do very well.I look forward to telling our client about your new branch and its services.As your company continues to grow and prosper, let us know if we can be of any

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assistance to you

Sincerely yours，10.Congratulating(company to personal)

Dear Sir or Madam: I was very pleased to read in World Fortune that you have been promoted to the managing director of the Hong Kong office.Your promotion reflects the success you have accomplished for your company and your outstanding contributions to the business community.We believe that you will successfully meet all of the challenges of your new position.I wish you continued success and all the best for the future.Sincerely yours，11.Congratulating to birthday

Dear Sir or Madam: My wife tells me that you are expending you second child coming summer.Congratulations!Both of you must be proud and excited for this.Please accept my sincerest wishes and congratulations.May this new member of your family bring you fulfillment and joy.Sincerely yours，12.Congratulating to wedding

Dear Sir or Madam: I was delighted to hear that you son Stephen is getting married this Christmas.Both of you must be proud and excited for this.I have sent a small token for him to celebrate this wonderful occasion.The gift will be sent to you home by next weekend.Please give it to Stephen along my warmest wishes.Congratulation to you and your wife at this happy moment and my best wishes to your son and his wife-to-be for a life filled with joy and happiness.Sincerely yours，13.Congratulating the opening of new company

Dear Sir or Madam: We at Taipei would like to express our best wishes to all of you at Toyo Data on the

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opening of your new facility in Taiwan.The market here is quite active and I am sure you will do very well.I look forward to telling our clients about you new branch and it services.Again, please accept our heartiest congratulations and best wishes to your company.Sincerely yours，14.Congratulating the annual celebration

Dear Sir or Madam: Please accept our sincerest congratulations on your company’s 12th anniversary.ABC Company has long been active in marketing contributions to both the business and the community.We are very pleased that your company is getting the recognition it deserves.We at trend Taiwan are honored to have taken part in your growth and extend our best wishes to all of you for further success.Sincerely yours，15.Replying to the concern to illness

Dear Sir or Madam: Thank you very much for your card and words of encouragement while I was in the hospital.They all helped me tremendously during the recovery from my surgery.I am now at home recuperating and expect to be back at work next month.I will call you once I return to office, but for now, please accept my sincerest regards and appreciation.I look forward to seeing you again when I am gioing better

Sincerely yours, 16.Condolence

Dear Sir or Madam: I was deeply saddened to know that your father has passed away.I shall always remember vice-president with fondness and gratitude for all of the kindness he showed me.He will surely be long remembered by all of whom had known him and worked with him.Please accept my deepest sympathies to you during this difficult time.I have enclosed my private phone number.If you need me at any time of the day or night, please give me a call.Sincerely yours，17.Expressing concern to customer in disaster

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Dear Sir or Madam: We are very sorry to hear that your office suffered a severe damage from the flooding.However, I was relieved to learn that no one was badly injured.I heard that clean-up operations have already begun and you will be back in business in 2 weeks or so.If you need any help in getting your office back in shape, please feel to phone us.Sincerely yours，18.Gratitude for the hospitality during a stay

Dear Sir or Madam: I just wanted to write you to thank you for looking after me during my stay at your company over the last two months.I arrived safely back in Taipei last week, and I’m still trying to adjust to being back in Taiwan.My visit to the Unite States would not have gone so smoothly had it not been for your help.I will have great pleasure to return some of the hospitality you showed me while I was in the USA.I hope you have the opportunity to come to Taiwan in the near future.Sincerely yours，19.Gratitude for the corporation

Dear Sir or Madam: We are very grateful for you participation in the Taipei Land Project We were very impressed with the work your group put into the survey report and will happily recommend your services to our other departments.If you don’t mind, I would also like to refer your name to our clients as well.You can be assured that we will contact you again should we have any other similar projects requiring your outstanding expertise and professionalism.Sincerely yours, 20.Gratitude for the appointment of agent

Certainly, we are very excited to hear that we have been appointed as the agent in Taiwan.We also appreciate your comments on the success of our previous job, we will definitely do our best to make it even better.We look forward to meeting with your Regional Manager next week in regards to the agreement.Sincerely yours，万用英文商业书信

21.Gratitude for attending a party

Dear Sir or Madam: Thank you very much for taking the time to attend our Christmas party last Friday.Although we have several opportunities to meet through business, it is always a pleasure to spend an evening with our friends in a relaxed way.We have small gatherings several times a year, so I hope you will be able to attend some of them.I look forward to seeing you again soon.Sincerely yours，22.Accepting invitation

Dear Sir or Madam: Thank you for your kindly invitation to your Christmas party.It gives me great pleasure to accept your kind invitation.I wouldn’t miss the party for the world.I’m looking forward to sharing holiday cheer with everyone.I’ll see you on December 25.Sincerely yours，23.Invitation for a dinner

Dear Sir or Madam: We will have a dinner party to welcome the honorable Mr.Tom Jones to Taiwan.There will be guests from nearly every country where we have offices, do it should be a very pleasant and entertaining evening.The dinner will be held in the Tower Building of New Century from 6:10 to 8:30 PM on December 31.The dress will be formal, with white tie and tails for gentleman and floor length gowns for the ladies.We would appreciate a reply as to whether you can attend by November 30.Please use the enclosed card to reply.Sincerely yours, 24.Invitation to giving a speech

Dear Sir or Madam: It is our honor to invite you to lecture in our International Investment Symposium to be held at our head office from October 22 to October 25.The title we would like to propose in your lecture in “Investment in South American.” The

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content should throw light on investment environment in South American, such as, government policy and local enterprise attitude and acceptance We would like you to speak 90 minutes and allow 30 minutes for further question from the participants The group of this time will consist of 100 investors who are highly interested in international investment.Please refer to the enclosed list of participants for further details.Please indicate at your earliest possible convenience if the above schedule is acceptable.Sincerely yours，25.Invitation to annual celebration

Dear Sir or Madam: We will be celebrating our 6th anniversary this spring.To commemorate this occasion, we would like to invite a few of our best friends to a dinner banquet to be held on April 18 at the Diamond Room in the Hotel Hilton.Dinner will start at 6:30 pm, followed by a dancing party until midnight.The dress for the Hotel Hilton will be formal, with white tie and tails for gentleman and floor length gowns for the ladies.We would appreciate hearing from you by the end of this week so we can make final arrangements.Please use the enclosed card to reply.Sincerely yours，26.Invitation to exhibition

Dear Sir or Madam: I would like to extend an invitation to visit our exhibition at the Computer Fair, which will be held at the Taipei World Trade Center from December 1 through 5.We will be exhibiting our newest software.I and 12 of my staff will be at the exhibition to answer any question your might have.I have enclosed a map and a program giving detail of the Computer Fair.I do hope you will stop by and take look at our exhibition.We look forward to seeing you at the exhibition.Sincerely yours，27.Gratitude for receiving gift