英文書信要有禮貌(courtesy),特別是商用書信要注意文字正確(correctness)和具體(concreteness),以下分幾單元說明:

●尊稱(由上而下越熟悉)
Dear Sirs,
Gentlemen,
Dear Mr.姓氏
Dear 名

●對來信表示感激
We thank for
Thank you for your letter of
We are very grateful for
We appreciate for
Please accept our thanks for

●對來函表示高興

We are glad to
We are very pleased to
We shall be glad to

●對之前來訊息的敬覆
In reply to
In response to
In answer to
We are pleased to reply
Referring to
We refer to
With reference to

●對某事表示肯定
You may be sure that
We can assure you that
We have good reason to believe that
To make sure that
We must stress that
We trust 
We can promise
We guarantee that
We realize 
We quite understand that

●對某事表達期待
We should be grateful if you could
We feel it would be better for you to
May we suggest that
We look forward to having the pleasure of
We expect to
If you decided to
We are desirous to
We hope
Provided that

●對某事表示興趣
We are very interested in
We have interest in
We feel you may be also interested in

●對某事感到抱歉
We are sorry to say that
We deeply regret that
We deeply apologize for
We regret

●提供建議
Our viewpoint is
May we have your response immediately?
We would like to inform you that
We therefore advise you that
It would be helpful if
Perhaps you would prefer to
We sincerely suggest you

●依貴公司指示
In accordance with
In the light of
In compliance with
In conformity with
As requested
As required
As instructed
According to

●結語(注意後面是打逗號,不是句點)
Sincerely,
Yours truly,
Truly yours,
Yours very truly,
Very truly yours,
Yours faithfully,
Faithfully yours,
Best regards,

提醒一下,後面若你要加你的署名,名字後面不要加句點喔,例如結語:
Truly Yours,
Rolina Lin

●其他標點符號正確用法
1.句尾已是縮寫,不要再重複加句點(變成2個句點是不對的)
正確寫法如:We usually open our store at 10 a.m.

2.分號可以取代and
正確寫法如:Our goods are good quality; our price is the best.

3.一個句子後面若有連接性副詞(然而however/nevertheless/notwithstanding、因此consequently/therefore/accordingly/hence、否則otherwise、此外moreover/besides、事實上if fact),連接性副詞前可以用分號延續句子
正確寫法如:You should compensate for our loss; otherwise we won't place any order with you again.

4.冒號可用來引言或是交代細目表
正確寫法如:
Your letter of July 31 stated: "If you place us order exceedingly US$120,000.00, we'll give you a 10% discount."
Our products include the following items:

5.句點放在引號內
正確寫法如:Your letter stated, "You will place a large order with us if we allow you 5% discount."

6.破折號可用來標開含有逗點的同位語
正確寫法如:Three items of our products - sports wears, snow shoes, and hiking gears - are sold out.
另外,提醒大家,商業書信盡量不要用少見或是由2個以上介係詞構成的片語,例如:promptly會比in no time來的簡潔、in hand會比in the hands of好。

●美金正確寫法: US$12
●日期正確寫法:
>日期寫在月份後面時不用再加st,nd,rd或th這些排序說法,例如應該為:July 24, 2021
>日期單獨寫出來或是寫在月份之前,此日期前要加the,後面加上st,nd,rd,th這些排序說法,例如應該為:Your letter was received on the 24th of July.

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