国际商务函电（第2版）

本书介绍国际经贸实务的中英文写作，紧密结合我国外经贸业务实际，总结和归纳了国际经贸业务中的常用术语、常用短语、句型结构和缩略语，内容新，实用性强。

全书共分为十四个单元，按照实际交易程序介绍商务信函的写作方法，内容包括建立业务关系、询价、报价、还价、接受、开证、保险、租船订舱和索赔等，另外还介绍了国际商务应用文的写法和合同或合约的阅读。每个单元的内容主要包括导读、样函、注释、常用语句、写作指导和练习，书末附有各单元导读和样函主体部分的译文，以及两套模拟试卷及其答案和各单元练习题的答案。

本书适合用作大学本科和专科生，独立学院和高职高专学生及对外经济贸易工作人员的教材及自学参考书。

 

本书介绍国际经贸实务的中英文写作，紧密结合我国外经贸业务实际，总结和归纳了国际经贸业务中的常用术语、常用短语、句型结构和缩略语，内容新，实用性强。
全书共分为十四个单元，按照实际交易程序介绍商务信函的写作方法，内容包括建立业务关系、询价、报价、还价、接受、开证、保险、租船订舱和索赔等，另外还介绍了国际商务应用文的写法和合同或合约的阅读。每个单元的内容主要包括导读、样函、注释、常用语句、写作指导和练习，书末附有各单元导读和样函主体部分的译文，以及两套模拟试卷及其答案和各单元练习题的答案。
本书适合用作大学本科和专科生，独立学院和高职高专学生及对外经济贸易工作人员的教材及自学参考书。

前    言
　　“国际商务函电”是国际经济与贸易专业的主干课程之一。本课程旨在培养学生掌握对外贸易信函写作的基本知识，并能熟练地加以运用。这些能力是国际经济与贸易专业学生必须具备的技能。国际商务函电作为国际商务往来经常使用的联系方式，是开展对外经济贸易业务和有关商务活动的重要工具。
　　全书分英汉两部分各十四个单元，按照实际交易程序组织——建立业务关系、询价、报价、还价、接受、开证、保险、租船订舱和索赔等内容，以国际商务应用文的写法和合同或合约的方式呈现。各单元的内容主要包括导读、样函、注释、常用语句、写作指导和练习，书末附有各单元导读和样函主体部分的译文，以及两套模拟试卷及其答案和各单元练习题的答案。
　　本书结构严谨，在层次上循序渐进、由浅入深，集国际经贸实务的中英文应用于一体，有利于学生更深入地学习、运用英文的读写能力，有利于学生的课后复习和自学。本书汲取了国内外同类书的一些新成果，紧密结合我国外经贸业务实际，总结和归纳了国际经贸业务中的常用术语、常用短语、句型结构和缩略语。
　　本书第2版力求在第1版的基础上，对原有的注释部分进行了更新；删除了第1版练习题中的选择题，增加了句子翻译的题量，更新了部分习题；同时在书后增加了两套模拟试卷。
　　本书实用性强，针对国际经济与贸易专业的本科生、独立学院学生、高职高专学生及对外经济贸易工作人员，以实际应用为导向，增加写作实例的数量，使学生易于自学。
　　本书由李爽教授担任主编，负责全书的设计和统稿工作，矫萍和胡大龙担任副主编。参编人员及具体的编写分工如下：李爽(东北农业大学)编写、二单元，杨红(东北农业大学)编写第三、六单元，张鑫(东北林业大学)编写第四、五单元，胡大龙(青岛大学)编写第七、十二、十三单元，矫萍(黑龙江东方学院)编写第八、九、十四单元，张宇慧(海南大学)编写第十、十一单元。
　　由于编者的水平有限，书中难免有不足之处，敬请各位专家、老师和读者不吝指正。
　　
　　
　　编  者

评论

  Unit 1  Fundamentals of Business
          Letter Writing
　　【学习要点和目标】
　　通过本单元的学习，了解商务信函写作的基本知识，掌握商务信函写作的原则、格式、结构和方法。
Lead-in
　　In the business community today, the importance of good communication skills is even more stressed, as it is essential that employees can use the tools of the evolving information technology to communicate clearly, accurately and effectively. Business communication is concerned with the successful exchange of messages that support the goal of buying and selling goods or other services. Business communication can be used in inquiring, ordering, negotiation, selling, marketing, complaining, etc.. In international trade, most of the negotiation and contracts are signed through business letters. A Business letter is legal. It is very important for both the form and the content.
　　So it is of very importance for students of business communication to master the skills of reading and writing a good business letter that presents ideas interestingly and clearly to enable readers to understand with least possible effort.
　　1. Principles of Business Letter Writing 
　　A good business letter can play an important role in trade, increase friendship and obtain complete understanding between the parties involved. Business letter writing is one of the necessary business activities. Broadly speaking, the functions of a business letter may be said to be (1) to ask for or to convey information, (2) to make or to accept an offer, (3) to deal with matters concerning negotiation of business. In addition, there are letters with no other purpose than to remind the recipient of the sender’s existence.
　　Letter-writing does not differ from any other form of creative writing. Good English is one of the important bases of good business letters. What you write should be free from grammatical blemishes, and also free from the slightest possibility of being misunderstood. There are certain essential qualities of business letters, which can be summed up in the Six Cs, as (1) Clearness, (2) Conciseness, (3) Courtesy, (4) Consideration, (5) Correctness, (6) Completeness.
　　(1) Clearness
　　First of all, make sure that your letter is so clear that it cannot be misunderstood. An ambiguous point in a letter will cause trouble to both sides, and further exchange of letters for explanation will become inevitable and time-wasting. Next, when you are sure about what you want to say, say it in plain, simple words. Good, straightforward, simple English is necessary for business letters. 
　　(2) Conciseness
　　Clearness and conciseness often go hand-in-hand and the elimination of wordy business jargon can help to make a letter clearer and at the same time more concise. 
　　A concise letter is not necessarily a short one. Sometimes, a letter dealing perhaps with a multiplicity of matters cannot avoid being long. If conciseness conflicts with courtesy, make a little sacrifice of conciseness. Generally speaking, you will gain clearness and conciseness by writing short sentences rather than long ones.
　　A letter can be made clearer, easier to read and more attractive to look at by careful paragraphing. A paragraph for each point is a good rule.
　　(3) Courtesy
　　It should hardly be necessary to stress the importance of courtesy in your correspondence. One of the most important things is promptness, which will please your customer who dislikes waiting for days before he gets a reply to his letter.
　　It is nearly always wrong to doubt a statement made in good faith by the other side and even worse to contradict it. Differences are bound to occur in business, but with diplomacy and tact they can be overcome and settled without ill will on either side.
　　(4) Consideration
　　Consideration is an important rule of good business writing. The letters you send out must create a good impression. Try to put yourself in his place to give consideration to his varied wishes, demands, interests and difficulties. Emphasize the “You” attitude rather than the “I” or “We” attitude. In your letter you should always keep in mind the person you are writing to, see things from his point of view, visualize him in his surroundings, and see his problems and difficulties and express your idea in terms of his experience. Find the best way to express your better understanding and present the message.
　　Compare the following pairs of sentences:
　　(a) You-attitude
　　Congratulations to you on your success. 
　　You earn a 2% discount for cash payment. 
　　(b) We-attitude 
　　We’d like to send our congratulations to you.
　　We allow you a 2% discount for cash payment.
　　(5) Correctness 
　　Correctness means not only proper expression with correct grammar, punctuation and spelling, but also appropriate tone, which is helpful to achieve the purpose. It is likely to convey the real message in a way that will not cause offense even if it is a complaint or an answer to such a letter. Business letters must have factual information, accurate figures and exact terms in particular, because they involve the rights, the duties and the interests of both sides, often as the base of all kinds of documents. Therefore, we should not understate nor overstate as understatement might lead to less confidence and hold up the trade development while overstatement would throw you in an awkward position.
　　(6) Completeness
　　A business letter is successful and functions well only when it contains all the necessary information. An outline helps for the letter to be full and complete. See to it that all the matters are discussed, and all questions are answered. Incompleteness is not only impolite but also leads to the recipient’s unfavorable impression towards your firm.
　　He may give up the deal if other firms can provide him with all the information needed, or if he would not take the trouble inquiring once again.
　　As you work hard for completeness, keep the following guidelines in mind: Why do you write the letter? What are the facts supporting the reasons? Have you answered the questions asked?
　　2. Layout of a Business Letter
　　It has long been customary to set it out in the semi-indented style (Specimen Letter 1). Many people regard this as the most attractive one of all letter styles. The blocked inside name and address is liked because it is compact and tidy. This style appeals to most readers. They like the indented paragraphing and claim that it makes for easy reading. Others dislike the indentations because, they claim, they waste the typist’s time. So the blocked style (Specimen Letter 2) has now come to be much more widely used than before.
　　The open style of punctuation in the inside name and address is often used with the modern letter style, but is not essential to it. Closed punctuation can also be used if preferred.
　　3. The Main Parts of a Business Letter 
　　The business letter consists of seven principle parts: (1) the letter-head, (2) the date, (3) the inside name and address, (4) the salutation, (5) the message, (6) the complimentary close, (7) the writer’s signature and official position.
　　(1) The Letter-head
　　The letter-head expresses a firm’s personality. It helps to form one’s impression of the writer’s firm. Styles vary considerably, but they all give similar information and besides the name and address of the firm may include telephone numbers, telegraphic addresses, the telegraphic codes used, telex numbers, and the kind of business carried on.
　　(2) The Date
　　Always type the date in full, in the logical order of day, month, year. For example: 12th October, 20×× or 12 October 20××
　　For the day, either cardinal numbers (1, 2, 3, 4, etc.) or ordinal numbers (lst, 2nd, 3rd, 4th, etc.) can be used, for example:
　　1st March 20×× or 1 March 20××
　　3rd April 20×× or 3 April 20××
　　29th October 20×× or 29 October 20××
　　The day can also be written after the month, for example:
　　March 1st, 20××
　　October 29, 20××
　　In this way, a comma must be used between the day and the year.
　　To give the day in figures (e.g., 12/10/20××) is in bad taste, and it may easily cause confusion because in Britain this date would mean 12th October 20××, but in the United States and some other countries it would mean 10th December 20××.
　　(3) Inside Name and Address
　　The usual practice is to set out the name and address of one’s correspondent at the head of the letter, as in Example 1 and 2. However, in official (i.e., Government) correspondence, it is sometimes placed at the foot, in the bottom left-hand corner.
　　Where the appropriate head of department is known, address the letter to him by his official title, for example::
　　The Sales Manager
　　The Hercules Engineering Co. , Ltd.
　　Brazennose Street
　　Manchester M60 8AS
　　England
　　When addressing a correspondent personally by name, take care to spell the name correctly.
　　English addresses may have the following parts(not all addresses have all the parts):
　　(a) Name of house.
　　(b) Number of house and name of street.
　　(c) Name of city or town.
　　(d) County or state and its postcode.
　　(e) Name of country.
　　In order to avoid ambiguity, when you write letters to other countries, always include the name of the country, even if the city mentioned is the country’s capital. Here is an example:
　　
The Vice President
　　The Eagle Press Inc.
　　24 South Bank
　　Birmingham
　　Alabama
　　U.S.A.
　　In your correspondence, the use of Mr. and Messrs. as the courtesy titles is common. However, Messrs. (abbreviated from the French Messieurs) as the plural form of Mr. is used only for companies or firms, the names of which include a personal element, for example:
　　Messrs. J. Harvey & Co.
　　Messrs. MacDonald & Evans
　　(4) The Salutation
　　The salutation is the greeting with which every letter begins. The customary greeting in a business letter is “Dear Sir” or “Dear Sirs” (when a partnership is addressed). But the Americans usually use “Gentlemen” instead of “Dear Sirs”. Note that you cannot use “Sirs” alone and that “Gentlemen” cannot be used in the singular. In American letters a colon is always placed after the salutation, for example:
　　Dear Mr. White:
　　Quite often now companies are owned and/or managed by women, and it is more and more customary to use the greeting: “Dear Madam” or “Sir”, if the writer is not sure whether the letter will be read by a man or a woman.
　　(5) The Message
　　This forms the body of the letter and is the part that really matters. Before you begin to write, you must first of all consider the following two points:
　　(a) What is your aim of writing this letter?
　　(b) What is the best way to go about it?
　　Since the main purpose of the letter is to convey a message, the letter should be written in language that is easily understood. The following serves as reminders:
　　(a) Write simply, clearly, courteously, grammatically, and to the point.
　　(b) Paragraph correctly, confining each paragraph to one topic.
　　(c) Avoid stereotyped phrases and commercial jargon.
　　(6) The Complimentary Close
　　The complimentary close, like the salutation, is purely a matter of custom and a polite way of bringing a letter to a close. The expression used must suit the occasion. It must also match the salutation. The following salutations, with their matching closes, are the ones most commonly used in the modern business letters.
　　
Salutation
Formal
Less Formal
Informal

Dear Sir or Madam,
Dear Mr. Smith,
Dear Smith,

Dear Sirs,
Dear Ms. Smith,
Dear Mary,

Gentlemen:
Dear Mr. Green,
Dear Tom,
Complimentary
Yours faithfully,
Yours sincerely,
Sincerely,

Faithfully yours,
Sincerely yours,
Cordially,

Truly yours,
Cordially yours,
Best regards,
　　
　　(7) The Signature
　　The signature area mainly consists of the addresser’s signature, the typed name of him immediately below the complimentary close. It is written in ink immediately below the comp- limentary close. To “sign” with a rubber stamp is a form of discourtesy. For example:
　　Yours truly,
　　Frank W. Weston
　　Frank W. Weston
　　General Manager
　　Grand Resources Import & Export Co.
　　4. Miscellaneous Matters
　　(1) Attention Line
　　An “attention line” leads the letter to a particular person or department when the letter is addressed to a company. It is usually typed two lines above the salutation, or underlined, and centered over the body of the letter, as shown below:
　　
Western Utilities, Inc.
　　817 West Main Street
　　Denver, Colorado 80061
　　
　　Attention: Import Dept.
　　
　　Dear Mr. Green,
　　…
　　Or 
　　Western Utilities, Inc.
　　817 West Main Street
　　Denver, Colorado 80061
　　
　　           For the attention of Import Dept.
　　
　　Dear Mr. Green:
　　
　　(2) Subject Heading
　　The subject heading is regarded as a part of the body of a business letter. Usually it is in the upper case or initial capitals underlined. It is centered over the body of the letter except with the fully-blocked letter-style, and placed two lines below the salutation to call attention to what content the letter is about.
　　Dear Sir,
　　　　　　　Subject: Your Order No. 1234
　　Or
　　Dear Sir,
                         SUBJECT: YOUR ORDER NO. 1234
　　Or
　　Dear Sir, 
　　                Subject: Your Orde No. 1234
　　(3) References
　　Reference numbers and letters enable replies to be linked with earlier correspondence and ensure that they reach the right person or department without delay. Many letter headings provide space for references. It may include a file number, departmental code or the initials of the signer of the letter to be followed by the typist initials. When giving the reference of a previous letter, to which the present letter is a reply, one should give the date of the earlier letter. Typical references might therefore be:
　　Your ref. 23 TMR/AW/26 May 2014
　　Our ref. 23HW/CONTRACT
　　(4) Enclosure
　　An enclosure notation should be added to the business letter, when such documents as brochures, catalogues, price lists, sales terms and conditions, etc. are attached to the letter. The enclosure notation follows two lines after the signature block. Type the word “Enclosure”, or its abbreviation written as “Enc.” or “Encl.” with the number of enclosures or with a reference of their nature. Thus, a typical enclosure might be:
　　Enclosures 2
　　1. Price List
　　2. Sales Confirmation
　　(5) Carbon Copy Notation
　　Carbon copy notation is used when copies of the letter are sent to others. Type “CC” or “cc” with the names of the persons who will receive the copies of the letter, usually positioned two lines below the signature block at the left margin. For example:
　　(a) C.C.: The Bank of China
　　(b) Copies to: Directors
　　(c) CC to: CEO
　　(d) Copy to: Sales Manager
　　(6) Postscript
　　When you find something forgotten to be included in the letter body before the envelope is to be sealed up, you may state it in a postscript with a simple signature again. The adding of a P.S. should, however, be avoided as far as possible, since it may suggest you failed to plan your letter well before you wrote or dictated it. Sometimes it is not you really forget something, just you want to give the attention of the reader. If you forget to mention something important in the body of the letter, rewrite the letter instead of using the afterthought. 
　　If unavoidable, write the P.S. two lines below any other notations, and flush with the left margin. For example:
　　P.S. The catalogue will be sent to you tomorrow.
　　5. How to Address an Envelope
　　Envelope addressing calls for accuracy, legibility and good appearance. The envelope paper used should be the same in quality as the paper for letter and memo sheets. Stationery, format and forms adopted in business correspondence reflect the personality of a firm. Letterheads and envelopes should be imprinted with the same address and logo. 
　　The address on the envelope and the inside address on the letter should be in the same style. It can be written in the indented style or blocked style. Block layout is mainly used in superscription. It is required in typing the envelopes together with open punctuation. Business stationery usually has the return address already printed in the upper left space of the envelope. The receiver’s name and address should be typed on the envelope half way down leaving enough room for the stamp and postmark, and one third or one half in from the left of the envelope. Remarks of the post notation like “By Airmail” or something like this should be placed in the bottom left-hand space. 
　　Items below can be written on the envelope:
　　(1) It can be written on the left bottom of the envelope to give the remarks of the post notation.
　　(a) Via Air Mail (Par Avion).
　　(b) Via Air Mail Registered.
　　(c) Registered.
　　(d) Express.
　　(e) Parcel Post.
　　(f) Printed Matter.
　　(g) Sample Post.
　　(2) Private or Confidential letters can be remarked on the left bottom of the envelope.
　　(a) Private.
　　(b) Personal.
　　(c) Confidential.
　　(3) The following meaning should be noticed.
　　(a) “Attention”, “Attention of” or “For the attention of” is used to express to whom the job should be done. For instance, “Attention (ATTN): Hardware Dept.”. 
　　(b) c/o, means “Care of?”.
　　(c) “Kind of …”, “Per Kindness of …”, “By Kindness of …” or “Through the Courtesy of…” means the person who transfers the letter. To give a letter by somebody, there’s no necessary to write the address. It only states the name of the person who transfers the letter. For example: 
　　Mr. Charles Wood
　　Kindness of Mr. Wang Ming
　　means Mr. Wang Ming transfers the letter to Mr. Charles Wood.
　　
　　
　　
　　
　　
　　
　　
　　
　　
　　
　　
　　

Specimen letter 1  The Semi-indented Style
China National Import & Export Corporation
　　　　　　　　　　　　　　　　　　　　　　Cable address: CNIEC
　　　　　　　　　　　　　　　　　　　　　　Telephone No.: 123456
　　　　　　　　　　　　　　　　　　　　　　China National Import & Export Corp.
　　　　　　　　　　　　　　　　　　　　　　Shanghai
　　　　　　　　　　　　　　　　　　　　　　China 
　　                          
Our Ref.: BG/1569
Your Ref.: CT-W

                                                               January 24, 2014 
United Textiles Ltd.
York House
Lawton Street
Liverpool, ML3 2LL
England

Dear Sirs/Madams,
　　We are very pleased to receive your enquiry of 15th January and enclose our illustrated catalogue and price list giving the details you ask for. Also by separate post we are sending you some samples and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.
　　On regular purchases in quantities of not less than 100 dozen of individual items we would allow you a discount of 2%. Payment is to be made by irrevocable L/C at sight.
　　Because of their softness and durability, our all cotton bed-sheets and pillowcases are rapidly becoming popular and after studying our prices you will learn that we are finding it difficult to meet the demand. But if you place your order not later than the end of this month, we would ensure prompt shipment.
　　We invite your attention to our other products such as table-cloth and table napkins, details of which you will find in the catalogue, and look forward to receiving your first order.
　　　
　　　                                 Yours sincerely,
　　　                                 China National Import & Export Corp.
　　　                                 Zhang Hong
　　　                                 Manager: Zhang Hong
　　
　　Enclosures 2
　　Illustrated Catalogue
　　Price List
Specimen Letter 2  The Blocked Style
Brownson, Clarke & Co.
　　　
　　                                                  Leadenhall Street
　　                                                  London E. C. 4
　　                                                  England
　　　
　　                                                  Date: 26th June, 2014

China National Import & Export Corp.
Qingdao
China

Dear Sirs/Madams:
　　
L/C No. 3179
　　
In reply to your letter of 18th June, we wish to inform you that we have instructed our bank, the Midland Bank, to amend the above L/C by inserting the following clause:
　　
“Invoice in quintuplicate to be certified by the China Council for the Promotion of International Trade” to replace “Invoice in quintuplicate to be certified by British Consul at your end” as originally stipulated in the subject L/C.
　　
As the amendment was made by cable, you must have received it prior to the arrival of this letter.
　　
We trust that everything is now in order and you will be able to ship the goods in the first half of next month. 
　　
Should your goods prove to be satisfactory upon arrival, we are confident that further large orders will be placed.
　　
We are looking forward to hearing from you about the shipment of the goods.
　　
Yours Sincerely,
Brownson, Clarke & Company
Manager
　　Notes
1. communication  n. exchange of ideas or information通讯；message通信
communicate  v. transmit information 沟通；联系；交流；表达
This communication is confidential．这是机密信件。
All communications with foreign countries had been stopped for 2 hours．与国外的联系已中断两个小时。
The manager communicates with his sales representative in Paris every day．这个经理每天都要与驻巴黎的销售代表通信。
2. clearness  n. clarity 明晰；清楚 
3. courtesy  n. polite action or expression; a courteous or respectful or considerate remark 礼貌
Courtesy of  经由……提供；蒙……好意
by courtesy 礼貌起见
by courtesy of 蒙……的好意；由于……的作用
By extending the courtesy of a phone call to my clients, I was building a personal relationship with them. 通过给客户打电话这种有礼貌的行为，我渐渐地和他们建立起了私交。
4. ambiguous  adj. of unclear meaning；able to be understood in more than one way 含义不清；模棱两可
5. layout  n. the way in which the different parts of something are arranged；a plan or design of something that is laid out 格式，布局，设计，安排
layout design布局设计
general layout 总体设计
page layout 页面布局
He tried to recall the layout of the farmhouse. 他想回忆那农舍的布局。
6. indent  
(1) v. to start a line further into the page; set in from the margin 缩行；cut or tear along an irregular line so that the parts can later be matched for authentication切割或撕扯成锯齿状以备将来做吻合验证
(2) n. 缩进；凹痕；契约   
Indent the second line. 第二行行首留空格。
Obviously, being able to perform operations on blocks is useful, whether it is    indent/outdent, cut/copy/paste, or template. 很显然，分块执行操作会很有用，无论是缩排/突出、剪切/复制/粘贴，还是使用模板。
7. block  v. to start all lines at the left margin 齐头
blocked style 齐头格式 
indented style 缩进格式
semi-indented style 混合格式
8. salutation  n. expression of greeting at the beginning of a letter 称呼
9. complimentary  adj. expressing admiration, praise问候的，称赞的；given free免费赠送的；out of courtesy or kindness祝贺的
10. cardinal number 基数 
ordinal number 序数
11. reference  
(1) n.  a remark that calls attention to something or someone; a short note recognizing a source of information of a quoted passage; a book to which you can refer for authoritative facts; 参考；参照，涉及，提及；参考书目；证明人
(2) v. refer to 参考；引用
for reference 以供参考；备案
The firm offered to give her a reference. 公司提出给她开一封推荐信。
The official at the American embassy asked me for two references. 美国大使馆的官员要我提供两名证明人。
with reference to=in reference to关于 
Please keep this sheet in a safe place for reference. 请把这张纸放在稳妥的地方以备查阅。
12. brochure  n. booklet 宣传手册
13. catalogue  n. a list of places, names, goods etc.; put in a special order so that they can be found easily 目录；一览表
14. copy to  抄至……
15. postscript  n. a short addition to a letter below the signature 附言
16. enclose  v. to put (esp. sth. sent with a letter) inside 把……封入，把……附在信中
We enclose herewith a price list and the latest catalog. 随信附上价格单和的产品   目录。
17. order  v. & n. (BrE) a written order for goods订单; a request for something to be brought, made, or obtained for you in return for money订购
The city is going to place an order for a hundred and eighty-eight buses. 这个城市将下单订购188辆公交车。
18. superscription  n. words written at the top of or outside sth., e.g. the address on the envelop of the letter. 书写在某物外面的文字，如信封上的地址。
19. c/o(care of)  used when addressing letters to mean “at the address of?” 由……转交
20. Esq. (Esquire)  n. title of politeness used after the full name of a man 先生
Exercises
　　Ⅰ. Answer the following questions.
　　1. How many principal parts is a business letter composed of?? What are they?
　　2. What are the principles of writing business letters?
　　3. What are the two layouts of a business letter?
　　4. What is the position of the receiver’s address on an envelope?
　　5. What is the position of the writer’s address on an envelope?
　　6. What is the P.S.?
　　Ⅱ. Write a letter using the items given below, inserting the necessary capitals and punctuation.
　　1. Heilongjiang Textiles Import & Export Company, No.54, Youyi Road, Harbin, China
　　2. The New Century Trading Co., Ltd., P.O. Box No. 323, Lagos, Nigeria
　　3. September 5, 2014
　　4. Dear Sirs
　　5. Your ref.: WC323/2014
　　6. Our ref.: FH3/2014
　　7. Yours faithfully
　　8. Manager, Li Hong
　　Ⅲ. Address an envelope in blocked style using the following names and addresses.
1. The sender: Mr. Zhang Guang, China National Chemical Corporation, No.62 West Beisihuan Road, Haidian District, Beijing, China
2. The receiver: Mr. Albert Woodrow, Managing Director, Horizon Stationery Corporation, Melbourne, Australia