商务英语书信(Business or Commercial English Correspondence)是指交易时所使用的通信。在美国，常用Business writing，它包括书信、电报、电话、电传、报告书、明信片等。
英语和美语在书信体例方面存在着一定的差异，比如信头和称呼、书信格式、遣词、结尾客套语等均有所不同。一般来说，英国书信较为保守，许多英国人喜欢用老式书信体，用词较为正式刻板，而美国书信语言非常生气、有活力，格式也较为简便。因此当我们写信的对象是英国或其旧殖民地国家时，要使用标准式英语Queen's English；如果写信的对象是美国或美国势力范围的地区时，就要用美国英语。当然，英国式的语言文化近年来也有变化，但总体来说，两者间的差异是很明显的。
商业英文书信，一般都要求用打字机或电脑整齐地打印，左边各行开头垂直的，称为垂直式或齐头式(Block style)，美国常用这种格式；每段的第一个词缩进去，称为缩进式或锯齿式(indented style)，英国常用此格式。垂直式的职务及签名都在左边的边栏界线，这种格式，在极度尊重工作效率的美国公司，已普遍采用。
正式的商业英语书信要在称呼的上方写上收信公司名称和地址或收信人的名字全称、职务及地址，称为信内地址（Inside address）。信内地址的写法也有垂直式和缩进式之分，垂直式和称美国式将各行并列，缩进式或称英国式将各行依次退缩。不过，笔者注意到，近来英国商业书信信内地址并未依次缩进，似乎与美国式相同。此外，在美国还流行一种普通收信人地址的写法，就是在书信的Inside Address中，把门牌号和街名都省略掉。
在英文书信中要使用敬语，最普遍的敬语是Mr, Mrs和Miss（用于未婚女性）。英国人常在男性的姓名之后用Esq. (Esquire的缩写)，不过在商业上也在慢慢地改用Mr. Mmes. (Madam的复数形式)，用于二个女士以上。Messrs（Mr的复数形式）用于二个以上的男人，或用于二个以上的男人组成的公司或团体。在英国式英文信里，Mr, Mrs, Messrs，均不加缩写句点，相反地趋向于进步自由的美语反而加缩写句点如Mr., Mrs., Messrs.。
在称呼方面，商业上最普遍的有Gentlemen（美国式）与Dear Sirs（英国式）二种，相当于我国的"敬启者"或"谨启者"。如果信是写给革个公司单位的，不是写给某个具体人的，美语用Gentlemen（复数形式），英语用Dear Sirs。如果对方公司只一人时，必须使用Sir/Dear Sir。称呼后一般要使用标点符号，英国式采用逗号(comma)，美国式用分号(colon)。
书信结尾客套语(complimentary close)有多种，相当于我国书信在结尾时使用的"敬礼"、"致敬"、"顺安"等句。最为典型的美国式写法是Sincerely和Best regards，典型的英国式表达有Yours sincerely（熟人或知道对方姓名），Best wishes, kind regards 和yours faithfully（不知姓名）。
此外，英国式的客套语还有特别礼貌的格式，但除了特殊情况外，现在不再使用。
商务英语常见误译例析
在商务英语中中有一些使用十分频繁的词汇很容易被误译，原因是商务英语中相同的单词在不同情况下具有不同的含义。现将这些单词的不同用法和含义试加比较说明。
例一：floating
It is not surprising, then, that the world saw a return to a floating exchange rate system. Central banks were no longer required to support their own currencies.
Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g. where the insured has to supply an overseas importer under an exclusive sales agreement or maintains sales representatives or subsidiary companies abroad.
译文：
在这种情况下，世界各国又恢复浮动汇率就不足为奇了。各国中央银行也就无须维持本币的汇价了。
统保单对出口贸易至关重要。它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。
注解：
floating 在上述两个句中的意思完全不一样，floating exchange rate 意为“浮动汇率”，即可自由浮动，完全受市场力量决定的汇率制度。而 floating policy 则指用以承保多批次货运的一种持续性长期保险凭证，常译为“统保单”。
例二：confirm
We'd like to inform you that our counter sample will be sent to you by DHL by the end of this week and please confirm it ASAP so that we can start our mass production.
Payment will be made by 100% confirmed, irrevocable Letter of Credit available by sight draft。
译文：
很高兴通知您，我们的回样将于本周末用特快专递给您，请尽快确认，以便我们开始大批生产。
付款方式为 1O0% 即期，保兑，不可撤消信用证。
注解：
confirmed 一词在这两句话的意思也不一样。在第一个句子中，confirm 的意思是“确认”。在第二个句子中，confirmed L/C 应翻译为“保兑信用证”，即指一家银行所开的由另一家银行保证兑付的一种银行信用证。
例三：negotiable
Part time barman required．Hours and salary negotiable.
This Bill of Lading is issued in a negotiable form, so it shall constitute title to the goods and the holder, by endorsement of this B/L.
译文：
招聘兼职酒店保安，工作时间和薪水面议。
所签发的提单可为转让的，故只要在提单上背书, 便确定了货物和持票人的所有权。
注解：
在第一句话中，negotiable 的意思是“可商议的”，在第二句话中的意思则是“可转让的”，“可转让提单”经过背书后即可将所有权转让给他人，值得注意的是，negotiating bank 则是议付银行，即购买或贴现汇票的银行。
例四：discount
You may get a 5% discount if your order is on a regular basis.
If a seller extends credit to a time draft, they have made a trade acceptance．The seller can request that the bank finance the transaction by buying the draft．The bank is said to discount the draft.
译文：
如果你方定期给我方下定单，你方便可得到 5% 的折扣。
如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，卖方可以请银行买下商业承兑汇票，银行用这个办法对出口商融资，也就是说，银行对该汇票贴现了。
注解：
discount 在这两句话中的意思一个是折扣，另一个是贴现。折扣是指商品在原价的基础上按百分比降价，贴现则是指未到期的票据向银行融资，银行扣取自买进日至到期日的利息，并收取一定的手续费后，将余下的票面金额付给持票人。
例五：endorse
Our products have been endorsed by the National Quality Inspection Association.
Draft must be accompanied by full set original on board marine Bill off Lading made out to order，endorsed in blank，marked freight prepaid.
译文：
我们的产品为全国质量检查协会的推荐产品。
汇票必须附有全套印有“货物收讫”字样的正本海运提单，凭指示、空白背书，并写明“运费已付”。
注解：
在第一个句子中，“推荐”是指用过某种产品后感到满意，并通过媒体介绍给公众。而第二句中的“空白背书明是指背书人 (endorser) 只在票据背面签上自己的名字，而不注明特定的被背书人 (endorsee)。
例六：average
If a particular cargo Is partially damaged，the damage is called particular average.
It's obvious that the products are below the average quality.
译文：
如果某批货是部分受损，我们称之为“单独海损”。
很明显，这批产品的品质是中下水平。
注解：
在第一个句子中，particular average 的意思是“单独海损”，是指在保险业中由于海上事故所导致的部分损失， 因此 average 一词的意思是损失或损坏，而第二句中的 average 为“平均”之意。
例七：tender
Under CIF, it is the seller's obligation to tender the relative documents to the buyer to enable him to obtain delivery of the goods. If they arrive, or to recover for the loss, if they are lost on the voyage.
He became as exhilarated as if his tender for building a mansion had been accepted.
译文：
在 CIF 价格术语项下，卖方的责任是向买方递交有关单证，使其能在货物到达后提取货物；如果货物运输途中丢失了，买方也可凭单证去获取补偿。
他欣喜若狂，好象他承办大厦建筑的投标被接受了。
注解：
商务英语中的重要条款用词非常正规，在第一句话中，tender 是用作动词，相当于 give。而在第二句中，tender是用作名词，意思是“投标”。
商业书信常用开头
1）特此奉告等
To inform one of; To say; To state; To communicate; To advise one of; To bring to one’s notice (knowledge); To lay before one; To point out; To indicate; To mention; To apprise one of; To announce; To remark; To call one’s attention to; To remind one of; etc.
1. We are pleased to inform you that
2. We have pleasure in informing you that
3. We have the pleasure to apprise you of
4. We have the honour to inform you that (of)
5. We take the liberty of announcing to you that
6. We have to inform you that (of)
7. We have to advise you of (that)
8. We wish to inform you that (of)
9. We think it advisable to inform you that (of)
10. We are pleased to have this opportunity of reminding you that (of)
11. We take the advantage of this opportunity to bring before your notice
12. Please allow us to call your attention to
13. Permit us to remind you that (of)
14. May we ask your attention to
15. We feel it our duty to inform you that (of)
2）为(目的)奉告某某事项
1. The purpose of this letter is to inform you that (of)
2. The purport of this line is to advise you that (of)
3. The object of the present is to report you that
4. The object of this letter is to tell you that
5. By this letter we Purpose to inform you that (of)
6. Through the present we wish to intimate to you that
7. The present serves to acquaint you that
商业英文书信中所使用的词语
（1）贵函
Your letter; Your favour; your esteemed letter; Your esteemed favour; Your valued letter; Your valued favour; Your note; Your communication; Your greatly esteemed letter; Your very friendly note; Your friendly advice; Yours.
（2）本信，本函
Our (my) letter; Our (my) respects; Ours (mine); This letter; these lines; The present.
（3）前函
The last letter; The last mail; The last post; the last communication; The last respects（自己的信）; The last favour（来信）
（4）次函
The next letter; The next mail; The next communication; The letter following; the following.
（5）贵函发出日期
Your letter of (the) 5th May; Your favour dated (the) 5th June; Yours of the 3rd July; Yours under date (of) the 5th July; Your letter bearing date 5th July; Your favour of even date(AE); Your letter of yesterday; Your favour of yesterday's date; Your letter dated yesterday.
（6）贵方来电、电传及传真
Your telegram; Your wire; Your cablegram（从国外）; Your coded wire（密码电报）; Your code message; Your cipher telegram; Your wireless telegram; Your TELEX; Your Fax.
（7）贵方电话
Your telephone message; Your phone message; Your telephonic communication; Your telephone call; Your ring.
（8）通知
(Noun)
Advice; Notice; Information; Notification; Communication; A report; News; Intelligence; Message.
(Verb)（通知，告知）
To communicate (a fact) to; To report (a fact) to...on; To apprise (a person) of; To let (a person) know; To acquaint (a person) with; To intimate (a fact) to; To send word; to send a message; To mail a notice; to write (a person) information; To give notice（预告）; To break a news to（通知坏消息）; To announce（宣布）.
（9）回信
(Noun)
An answer; A reply; A response.
(Verb)
To answer; To reply; To give a reply; To give one's answer; To make an answer; To send an answer; To write in reply; To answer one's letter.
（特此回信）
Reply to; Answering to; In answer to; In reply to; In response to.
（等候回信）
To await an answer; To wait for an answer.
（收到回信）
To get an answer; To favour one with an answer; To get a letter answered.
（10）收讫，收到
(Noun)
Receipt（收到）; A receipt（收据）; A receiver（领取人，取款人）; A recipient（收款人）
(Verb)
To receive; To be in receipt of; To be to (at) hand; To come to hand; To be in possesion of; To be favoured with; To get; To have; To have before (a person); To make out a receipt（开出收据）; To acknowledge receipt（告知收讫）.
（11）确认
To confirm; Confirming; Confirmation; In Confirmation of（为确认...,为证实...）; A letter of confirmation（确认函或确认书）
（12）高兴，愉快，欣慰
To have the pleasure to do; To have the pleasure of doing; To have pleasure to do; to have pleasure in (of) doing; To take (a) pleasure in doing (something); To take pleasure in doing (something); To be pleased to (with)(by); to be delighted at (in)(with); To be glad to (of)(about); To be rejoiced in (at).
（13）随函附件
Enclose; Inclose.
（14）迅速，立刻
Urgently; Promptly; Immediately; With all speed; At once; With dispatch; With all despatch; With the quickest possible despatch; With the least possible delay; As soon as possible; As quickly as possible; As promptly as possible; At one's earliest convenience; At the earliest possible moment; At an early date; Without delay; Without loss of time; Immediately on receipt of this letter; By express messenger; By Special messenger; By special delivery; By express letter.
（15）回信
By return; By return of post; By return of mail; By return of air-mail.
（16）依照
According to; Agreeably to; Conformably to; pursuant to; In accordance with; In conformity with (to); In obedience to; In deference to; In compliance with; In agreement with; In pursuance of.
（17）就...，关于
About; Regarding; Concerning; As to; As regards; With regard to; In regard to;(of); Respecting; Relative to; Anent; In connection with; Referring to; With reference to; In reference to; Re.
（18）期满到期及应付之款
To be due; To fall due (become) due（日期将到）; Duly（正时，及时）；In due Course （依照顺序）.
(19)（每个，按照，通过）
Per(=by, through) rail.(post,mail,steamer)（通过铁路，邮政，轮船）
Per pro.= by proxy （由代理）
Per annum （=yearly，每年）
Per mensem (=monthly,每月)
Per diem [daiem] (=daily,每日)
Per man, per capital (=per head,依照人数，每一人）
Per piece （每一个，每一件）
（20）表示抱歉（冒昧做了某事）
To take the liberty of doing something; To take the liberty to do something; To take the liberty in doing something.
（21）甚感遗憾，请包涵
To regret; To be sorry; To be chagrined; To be mortified; To be vexed; To regret to say; To be sorry to say; To one's regret; To feel a great regret for; To express regret; To be regretted; To be a matter for regret; To be regrettable; To be deplorable.
（22）（我们）对于...甚感荣幸
To have the honour of doing (being); To have the honour to do (be); To do one (oneself) the honour of doing (being); To esteem (regard) it as a high honour to do (be); To appreciate the honour to do (be); To feel honoured to do (be); To owe one a debt of honour to do (be); To be honoured with doing (being) something; To honour one with doing (being) something.
（23）请
Please; Kindly; be good enough; Be kind enough; Have the kindness.
（24）感谢，衷心感谢等
To thank; To be (feel) thankful; To be (feel) grateful; To be obliged; To be indebted; To esteem (it) a favour (privilege); To give (tender, return) one's thanks; To express one's gratitude (appreciation); To tender one's sincere thanks for; To be overwhelmed with gratitude.
（25）请照顾等
(Noun)（请吩咐）
Command; Order; Service
(Verb)（服务）
To command; To order; To serve; To be at one's service; To render service to one; To do one a service; To be of service to one.
五种常见的邀请信
Dear sir/madam:
I'm delighted you have accepted our invitation to speak at the Conference in [city] on [date].
As we agreed, you'll be speaking on the topic "" from [time] to [time]. There will be an additional minutes for questions.
Would you please tell me what kind of audio-visual equipment you'll need. If you could let me know your specific requirements by [date], I'll have plenty of time to make sure that the hotel provides you with what you need.
Thank you again for agreeing to speak. I look forward to hearing from you.
Sincerely yours,
[name]
[title]
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Dear sir/madam:
Thank you for your letter of [date]. I'm glad that you are also going to [place] next month. It would be a great pleasure to meet you at the [exhibition/trade fair].
Our company is having a reception at [hotel] on the evening of [date] and I would be very pleased if you could attend.
I look forward to hearing from you soon.
Yours sincerely,
[name]
[title]
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Dear sir/madam:
[organization] would very much like to have someone from your company speak at our conference on [topic].
As you may be aware, the mission of our association is to promote . Many of our members are interested in the achievements your company has made in .
Enclosed is our preliminary schedule for the conference which will be reviewed in weeks. I'll call you [date] to see who from your company would be willing to speak to us. I can assure you that we'll make everything convenient to the speaker.
Sincerely yours,
[name]
[title]
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Dear sir/madam:
We would like to invite you to an exclusive presentation of our new [product]. The presentation will take place at [location], at [time] on [date]. There will also be a reception at [time]. We hope you and your colleagues will be able to attend.
[company] is a leading producer of high-quality . As you well know, recent technological advances have made increasingly affordable to the public. Our new models offer superb quality and sophistication with economy, and their new features give them distinct advantages over similar products from other manufacturers.
We look forward to seeing you on [date]. Just call our office at [phone number] and we will be glad to secure a place for you.
Sincerely yours,
[name]
[title]
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Dear sir/madam:
On [date], we will host an evening of celebration in honor of the retirement of [name], President of [company]. You are cordially invited to attend the celebration at [hotel], [location], on [date] from to p.m.
[name] has been the President of [company] since [year]. During this period, [company] expanded its business from to . Now it's our opportunity to thank him for his years of exemplary leadership and wish him well for a happy retirement. Please join us to say Good-bye to [name].
See you on [date].
Yours sincerely
[name]
[title]
范 例－－便条
便条就是一种简单的书信，内容简短，大多是临时性的留言、要求等。是在有急事需告诉别人而又不能面谈时，就可以写便条，如请假条、留言条等等，一般不写地址，与普通书信基本相同。具有用途广泛、形式简单、文字要求不严格的特点。便条都不用邮寄。
例一：请假条。写请假条时，如有医生出具的证明，最好一起附上。
Dear Mr.Pike，
I very much regret I was unable to attend school this morning owing to a severe attack of illness. I am enclosing here with a certificate from the doctor who is attending me, as he fears it will be several days before I shall be able to resume my study. I trust my enforced absence will not give you any serious inconvenience.
Sincerely yours
Jack
亲爱的派克先生：
非常抱歉，我因今晨突然生病不能前来上课。现附上医生证明，医生担心我也许要几天后才能上课。希望我这次身不由己的缺勤不致给您带来很大的麻烦。
忠实于您的
杰克
例二：留言条。可用于说明一件事、做一次活动安排以及询问等等，应直截了当。写留言条，日期部分写在右上角，一般只写星期几，或星期几上午、下午或具体钟点。
8:30 A. M.
Dear Peter:
I have done all my things here. I sincerely thank you for the trouble you have taken for my sake. I am leaving for home by train at two this afternoon. This is to say good-bye to you. Please kindly remember me to your wife.
Yours ever,
Jack
亲爱的彼特：
我在这里的事情已经全部办好。这次麻烦你了，我万分感激。我定于今天下午两点乘火车返家，特来辞行，并请代向你的妻子问好。
挚友 杰克
上午8时30分
范 例－－启事
启事是一种公告性的应用文。机关、团体或个人如有什么事情向他人公开说明某事或请求帮助，或对群众有什么要求，可把要说的意思简要地写成启事。启事有多种，象寻人启事、寻物启事、征婚启事、开业启事等等。
例一：寻物启事
A Jacket Lost
In the playground, May12, a Jacket, green in colour and with a zipper in the collar lost, finder please return it to the owner, Krutch. Room 203, Dormitory 9.
寻茄克衫
5月12日本人不慎在操场丢失一件绿色，领口有拉链的茄克衫。拾到者请把茄克衫还给失主克鲁奇。地点九号宿舍楼203房间。
例二：订婚启事
NOTICE OF ENGAGEMENT
Mr. and Mrs. Holand Walshman have the honour to announce the engagement of their daughter, Miss Lucy, to Mr. Samual Russell on Saturday, August 11, 2000.
订婚启事
荷兰德·沃尔什曼先生及夫人荣幸地宣布，他们的小女露西与塞穆尔·罗素先生于2000年八月十一日（星期六）订婚，兹特敬告亲友。
范 例－－收据
收据种类很多，有收条、借据、订阅单、订货单等，是在跟对方发生钱和物的关系时写给对方作为凭据的条子，起书面证据作用。在写借据、收条时，写字据的日期写于右上角，然后写明是“借”还是“收到”，“借”、“还”钱或物的名称和数量。立据人写于右下角。
例一：借款。
To Mr. Charles Green,
May. 18, 2000
I. O. U. three thousand U.S. dollars (U.S. $3000) only, within one year from this date with annual interest at four percent (4％).
David Smith
兹借查尔斯·格林先生叁仟美元（U.S. $3000），年息四厘，自即日算起，一年内归还。 借款人
戴维·史密斯
2000年5月18日
I. O. U.＝ I owe you 也可写成IOU, 即“我欠你”的意思，
译成汉语为“今欠”、“今借到”。
例二：收到物品
June. 8, 2000
Received from Mr. Handel the following things:
One typewriter
One tape-recorder
Bruce
2000年6月8日
兹收到汉德尔先生下述物件：
打字机壹台
录音机壹台
布鲁斯
例三：订阅单
写订阅单时共分四个部分：1、订阅刊物的名称、起止时间；2、订阅人的姓名；3、订阅人的详细地址；4、附言。
SUBSCRIPTION FORM
(Write in Block Letters Please)
Please enter my subscription to "The Times" for one year beginning with the January issue of 2000.
Name: Niles Palmer
Address: 421 Swan Boulevard, Detroit, Michigan, the United States of America
Enclosed please find a postal money order in the amount of 7.60 dollars.
订阅单
（请用印刷体书写）
订阅《泰晤士报》一年，自2000年1月刊开始。
姓名：奈尔斯·帕尔默
地址：美利坚合众国密执安州底特律天鹅大街第421号
随函寄上订阅费7.60美元，请查收。
范 例－－通知
通知是上级对下级、组织对成员或平行单位之间部署工作、传达事情或召开会议等所使用的应用文。通知的写法有两种，一种是以布告形式贴出，把事情通知有关人员，如学生、观众等，通常不用称呼；另一种是以书信的形式，发给有关人员，次种通知写作形式同普通书信，只要写明通知的具体内容即可。通知要求言简意赅、措辞得当、时间及时。
例一：布告形式的通知：通常此类通知上方正中写Notice或NOTICE（通知），发出通知的的单位的具体名称可放在正文前，也可放在正文后，右下角处，发出通知的日期写在左下角处。例如：
NOTICE
All professors and associate professors are requested to meet in the college conference room on Saturday, August 18, at 2:00 p. m. to discuss questions of international academic exchanges.
May. 14, 2000
通 知
本星期六（8月18日）下午二时，全体教授和副教授在学院会议室开会，讨论国际学术交流问题，请准时出席。
例二：书信形式的通知
Dear Examinee:
As you know, due to unfortunate circumstances, ETS was forced to cancel the scores of the Octorber 1992 TOEFL administration in the People's Republic of China. At that time, you were notified that you would be able to take another TOEFL without charge up through the October 1993 administration. You should be aware that the TOEFL program has a long standing policy of not refunding test fees when administrations are cancelled.
We apologize for any inconvenience that this may cause to you.
Russell Webster
Executive Director
TOEFL Program
Educational Testing Service
诸考生：
如你所知，很遗憾，教育考试服务处被迫取消1992年10月在中华人民共和国进行的托福考试成绩，当时，我方通知你直至1993年10月止，可免费参加在此期间的任何一次考试。你本应知道托福考试项目有一条长期有效的政策：当考试被取消时，之后的一次考试不再收取费用。
因此带给您的不便，深表歉意。
教育考试服务处，托福考试项目执行主任：
拉塞尔·韦伯斯特（签字）
英语时代，与你同在！有什么不明白的留言给时代小编吧！
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