Most business letters around the world are written in English.(英译中)

A．semi-block format

B．block format

C．indented format

D．Email format

(ii) Write a letter to Donald advising him on the most tax efficient manner in which he can relieve the loss

incurred in the year to 31 March 2007. Your letter should briefly outline the types of loss relief available

and explain their relative merits in Donald’s situation. Assume that Donald will have no source of income

other than the business in the year of assessment 2006/07 and that any income he earned on a parttime

basis while at university was always less than his annual personal allowance. (9 marks)

Assume that the corporation tax rates and allowances for the financial year 2004 and the income tax rates

and allowances for 2004/05 apply throughout this question.

Relevant retail price index figures are:

January 1998 159·5

April 1998 162·6

Make a non-firm offer after reading the following given letter of initial inquiry． Dear Sirs,

We have learned from Smith and company of Birmingham that you manufacture a range of high-fashion handbags in a variety of leathers.

We operate a quality retail business and although our sales volume is not large, we obtain high prices for our goods.

Would you please send me a copy of your handbag catalogue with details of your prices and payment terms？

We would find it most helpful if you could also supply samples of the various skins from which the handbags are made.

Yours faithfully,

From the passage, we understand that______.

A．the author did not understand the importance of giving until he was in late thirties

B．the author was like most people who were mostly receivers rather than givers

C．the author received the same education as most people during his childhood

D．the author liked most people as they looked upon life as a process of getting

From the passage, we understand that______.

A．the author did not understand the importance of giving until he was in late thirties

B．the author was like most people who were mostly receivers rather than givers

C．the author received the same education as most people during his childhood

D．the author liked most people as they looked upon life as a process of getting

Letter A

Dear Mr…

As our new letterhead indicates，we have recently changed the name of our business from(old name)to(new name)．

There will be no change in management and we will provide the same products and fine service on which we have built our reputation in the industry．We would appreciate it if you should inform your accounts payable department of our announcement and direct them accordingly.

We appreciate your cooperation in this matter.

Sincerely yours,

Letter B

Dear...,

As of Monday, July 1, 2000, Kabuki Sales Corporation of America's Eastern Regional Office will be located in our new offices and the Sales Division at 401 Grandiosa Boulevard, Tampa, Florida, 33715．The telephone number for this new location…

Our Manufacturing Division will remain at 3333 Santa Fe Avenue, in St．Petersburg.

I have enclosed our most recent brochure on robotic equipment for your review．I hope you find it interesting.

Yours truly,

Letter C

Gentlemen,

This is to inform you that The (Name of Company) is now open and is located at 5555 4th Avenue North, St．Petersburg, Florida.

Our store offers a complete and diverse line of computer software packages for both personal and business application．Since we do not represent any individual computer hardware manufacturer, the products that we carry are compatible with many systems．We are therefore able to offer to our customers a wide range of excellent software packages．Enclosed, for your review, is a partial list of the items we currently have available.

We hope that you will come and visit us soon.

Sincerely yours,

Letter D

Dear…,

It is my great pleasure to advise you that (name of new sales representative) will now be representing our firm in your area.

(Name of individual) has been handling our accounts in (local) for some time and is extremely familiar with the field of (specify).

Our new representative is scheduled to visit your office on (date).

Truly yours,

Letter E

Stapleton, VT 10080

Julyl8, 2008.

Happy Antiques company(幸福古董店)

Dear Sirs,

Happy Antiques Wholesale will hold its Summer Sale July 18-28.

As a preferred client, you are invited to take part in a pre-sale showing on July 16 when we will allow a discount up to 20% on specially marked articles．We feel this is just one small way that we can repay you for all your business through these years．Our enclosed booklet shows you some of the outstanding values available.

Thank you for your supporting to our company, we hope we will see you on July 16.

Yours sincerely,

Without proper planning, tourism can cause problems. For example, (21) many tourists can (22) public places that are also enjoyed (23) the inhabitants(居住者) of a coun- try: If tourists (24) too much traffic, the inhabitants become annoyed and (25) . They begin to dislike tourists and to (26) them impolitely. They (27) how much tourism can help the country's economy. It is important to (28) about the people of a tourist attraction and how tourism affects it. Tourism should help a country (29) the customs and beauty that attract tourists.

Too much tourism can be a problem. If tourism (30) too quickly, people must leave other jobs to work in the tourism industry. This (31) that other parts of the country's economy can suffer.

On the other hand, if there is not enough tourism, people can (32) jobs. Business can also lose money. It (33) a great deal of money to build large hotels, airports, air terminal, first class roads, and other support facilities(设施) (34) by tourist attractions. For example, a major international-class tourism (35) can cost as much as 50 thousand dollars per room to build. If this room is not used most of the time, the owners of the hotel lose money.

21.

A. so

B. how

C. too

D. rather

Memos can be as formal as a business letter and used to present a report.()

A.concise

B.presise

C.incise

D.excise