商务信函一般由：信头、编号和日期、封内地址、称呼、事由、信文、结尾敬语、签署、附件、附言等组成。信头（Heading）：指发信人的姓名（单位名称）、地址和日期，一般写在信纸的右上角。一般公函或商业信函的信纸上都印有单位或公司的名称、地址、电话号码等，因此就只需在信头下面的右边写上写信日期就可以了。 信内地址：在一般的社交信中，信内收信人的地址通常省略，但是在公务信函中不能。将收信人的姓名、单位、地址等写在信头日期下方的左角上，要求与对信头的要求一样，不必再写日期。称呼（Salutation）是写信人对收信人的称呼用语。位置在信内地址下方一、二行的地方，要求从该行的顶格写起，在称呼后面一般用逗号（英国式），也可以用冒号（美国式）。写给公务上的信函用Dear Madam，Dear Sir或Gentleman（Gentlemen）不用专指某个人。注意：Dear纯属公务上往来的客气形式。Gentlemen总是以复数形式出现，前不加Dear，是Dear Sir的复数形式（有时也可Dear Sirs）。写给收信人的信，也可用头衔、职位、职称、学位等再加姓氏或姓氏和名字。例如：Dear P Tim Scales， Dear DJohn Smith。事由：在公务信函中，通常在称呼与正文之间，有Re：或Subject：（事由）字样。一般在信纸的中间，也可与“称呼”对齐。还应在底下加横线、加粗等，以引起读信人的注意，使收信人便于在读信之前就可了解信中的主要内容。正文（Body of the Letter）：位置在下面称呼语隔一行，是信的核心部分。因此要求正文层次分明、简单易懂。结束语：恭维性的，位置在正文下面一到两行的地方，从正文的开头偏右的位置，句末用逗号，比较常用的是truely yours（yours truely）或者faithfully yours、sincerely yours。签名：此项是必需的，结束语后的一到两行后面，也是在信纸的中间偏右的位置开始写，同时，在结束语的正下方签名下面要用机器打出签名，以便于对方识别。还需要把写信人的头衔、职位等打在名字下面。附言：该内容可有可无，签名下方用PS开头，表示下面的内容是补充的，ps应和正文齐头。附言应尽量简短。而一般尽量避免使用附言，因为这样表明你正文的内容未考虑完备。附件：有时按需要应该添加。信纸的左下下，用英文字母encl：或者enc：表明后面是附件的内容。商务外贸函电的书写原则：一、Courtesy 礼貌：语言要有礼且谦虚，及时地回信也是礼貌的表现。例如：We have received with many thanks your letter of 20 May， and we take the pleasure ofsending you our latest We wish to draw your attention to a special offer whichwe have made in You will be particularly interested in a special offer on page 5 of the latest catalogenclosed， which you requested in your letter of 20 M二、Consideration 体谅：写信时要处处从对方的角度去考虑有什么需求，而不是从自身出发，语气上更尊重对方。例如："You earn 2 percent discount when you pay We will send you the brochure "就比"We allow 2 percent discount for cash We won't be able to send youthe brochure this " 要好。三、Completeness 完整一封商业信函应概况了各项必需的事项，如邀请信应说明时间、地点等，确忌寄出含糊不清的信件。四、Clarity 清楚：意思表达明确，要注意：（一）避免用词错误：例如：As to the steamers sailing from Hong Kong to San Francisco， we have bimonthly direct 此处bimonthly有歧义：可以是twice a month 或者once two 故读信者就迷惑了，可以改写为：We have two direct sailings every month from Hong Kong to San FWe have semimonthly direct sailing from Hong Kong to San FWe have a direct sailing from Hong Kong to San F（二）注意词语所放的位置：例如： We shall be able to supply 10 cases of the item We shall be able to supply 10 cases only of the 前者则有两种商品以上的含义。（三）注意句子的结构：例如：We sent you 5 samples yesterday of the goods which you requested in your letter ofMay 20 by We sent you， by air， 5 samples of the goods which you requested in your letter ofMay 五、Conciseness 简洁（一）避免废话连篇：例如：We wish to acknowledge receipt of your 可改为：We appreciate Enclosed herewith please find two copies 可改为: We enclose two copies （二）避免不必要的重复：（三）短句、单词的运用：Enclosed herewith----->enclosedat this time----->nowdue to the fact that----->becausea draft in the amount of $1000----->a draft for $1000六、Concreteness 具体七、Correctness 正确还有一些句子示例供参考通知本厂已迁移到上述地址， 特此通知。I inform you that I have now removed my factory to the above 我方已在本市开设贸易与总代理店， 特此通知。同时， 恳请订购。Having established ourselves in this city， as merchants and general agents， we take the liberty of acquainting you of it， and solicit the preference of your 本公司于5月1日将改为股份有限公司， 特此奉告。We are pleased to inform you that our business will be turned into a limited company on the 1st M本公司股东年会， 将于3月1日在银行家俱乐部召开， 特此函告。Notice is hereby given that the annual general meeting of the shareholders of our company will be held at the Bankers' Club on M 今天我们已付给RS先生120美元， 特此告知。By this we inform you that we have today paid M RS $通过这些渠道， 他们会发来甚多订单， 特此函告。Through these lines， we intimate you that they may send you considerable 回信公司断定我们所提供的货色优良， 价格公道， 感谢贵公司给我们一个机会， 使我们的要求得以实现。We are certain that we are offering a sound article at popular price， and we should appreciate an opportunity to substantiate our 贵公司5月6日函悉， 本公司无法承购贵公司开价的商品。此复。In answer to your favour of the 6th May， we inform you that we are unable to take the goods offered by 关于贵公司所询麦麸一事， 现可提供该货20吨。In answer to your inquiry for bran， we offer you 20 tons of the 贵函收悉， 此地商场仍保持平静。Answering to your letter， we state that the market remains 至今未复5月8日贵函， 甚感歉疚， 还望原谅。Kindly excuse our not replying to your favour of the 8th May unitl 本月8日贵函敬悉。??先生是位诚实可靠的人， 特此告知。In response to your letter of the 8th ， I am pleased to say that M ?? is a man of trustworthy 关于所询H先生的情况， 谨此高兴地告知， 他是一位足以信赖的人。In response to your inquiry respecting M H， we have pleasure in stating that he is a thoroughly reliable 关于S公司的情况， 我们特此欣然函复。We are glad to answer your inquiry concerning S & C关于J先生的情况， 谨此高兴地告知， 我们认为他是绝对可以信赖的人。Answering to your inquiry respecting M J， we are pleased to say that we found him absolutely 17日贵函关于结帐一事， 谨此告知， 我们将很快寄去支票。Replying to your letter of the 17th respecting the account， I will send you a cheque 收讫您昨日来信已收悉， 谨于此按您所约定的条件。接受此项任务。I acknowledge receipt of your letter of yesterday， and gratefully accept the appointment on the terms you 6月1日贵函敬悉。We are pleased to acknowledge receipt of your favour of the 1st J本月5日来函敬悉。We acknowledge receipt of your letter of the 5th 本商品将于12月最后一班轮船付运， 货到时请惠于告知。Kindly acknowledge receipt， and have the goods sent by the last steamer in D我们如期收到您5月15日的信， 信中所谈事宜尽悉。谢谢。We duly received your favour of the 15th May， contents of which we note with 6月6日来函收悉， 我们无法交运该货， 甚感遗撼。We are in possession o fyour favour of the 6th June， and regret having to inform you that it is impossible for us to deliver the 7月15日寄来的货物发票收悉。We are in possession of your invoice of the 15th J7月7日的贵函收悉， 感谢您订购下列货物: Your favour of the 7th July is at hand， and thank you for your order for: 7月10日来函敬悉。Your favour of the 10th July came duly to 您昨天的信和所附来的100美元的支票均已收悉。Your favour of yesterday covering a chequie of $100 is duly to 昨天贵函已收悉。Your favour of yesterday is duly 我们已收到您昨日写的信。We have received your letter of 我们如期收到您昨日发来的信。We duly received your letter of 我们于5月1日收到您4月3日的信。We received on the 1st May your valued favour dated 3th A我们如期收到您5月27日函和附来的150美元的汇票。We duly received your favour of the 27th May， with a draft for $2月6日来函收悉。We have received your letter dated 6th F您6月5日的来函收悉， 多谢。We have to own with thanks the receipt of your favour of 6th J参考资料：
