2020年商务英语BEC初级写作指导：道歉与解释
1. We inform you that the partnership existing between us in the business of wool has this day been dissolved by mutual consent.
2. Notice is hereby given that the copartnership which has existed between Mr. Black and Mr. Brown under the style of Black, Brown & Co., has been dissolved by agreement.
3. We announce that on and after the 1st March the partnership existing between Mr. Black & Mr. Brown, trading as Balck, Brown & Co., will be dissolved.
4. We advise you that we have by mutual agreement decided to dissolve partnership.
5. It was decided not to continue their business on and after September 1.
6. We inform you that the partnership lately existing between us and Mr. Aoki, under the style of Messrs. Aoki & Co., has been dissolved by mutual consent.
7. We inform you that the partnership existing between us in the business of H. & Co., has this day been dissolved by mutual consent.
8. We announce you that on and after the 1st January, 19--, the partnership existing between Mr. A. and Mr. B.,
trading as A.B. & Co., will be dissolved.
9. The partnership hitherto existing between us under the style of B. & Co., having been dissolved by mutual consent, the business will in future be carried on by Mr. J. S.
10. We advise you that we have by mutual agreement, decided not to continue our partnership.
11. On the 1st January, 20--, the partnership for the
past ten years existing between E.B.H. and H.O., will be dissolved by mutual consent.
12. The partnership hitherto existing between D.R.M. and
E.S., under the style of R.S. & Co., has been this day dissolved by mutual consent.
13. In consequence of the dissolution of partnership, the undersigned gives notice that he has taken over the interests and responsibility of the late firm of R.S. & Co.
14. We have the honour to inform you of the dissolution
of our partnership, and that, having let our former premises, we have taken for the receipt and payment of outstanding accounts, an office at N. 10, T.St.
15. On the 1st of January next, the partnership existing between us under the firm of Tokyo Shokai for the past 15
years trading with U.S. firms will be dissolved.
16. We, the undersigned, inform you that the partnership lately existing between us and Mr. R.P., under the style of Messrs. R.P. & Co., has been dissolved by mutual consent, as from the above date.
17. The preceding circulars of Messrs. G. & B. and Messrs.
B. &
C. inform you of the dissolution of their establishment.
18. We inform you that our partnership is this day dissolved, and that in future, our firm and our branch in Yokohama, will be used in liquidation only.
19. We inform you that, our firm having been dissolved by mutual consent, both this establishment and that in Kobe will forthwith liquidate their pending business, for which purpose alone, our firm will be used hereafter.
20. The term of our copartnership with Messrs. Shiba & co., of Kobe, having expired on the 30th April, it was decided that the same should not be renewed.
21. The business will in future be conducted under the firm of Messrs. Hara & Co., and we trust that this arrangement will not only meet your approbation, but also ensure your entire confidence.
22. On the 1st of June next, the copartnership for the past ten years existed between H. Onoda and K. Kodama, will be dissolved.
23. The partnership will be discontinued owing to the retirement of Mr. Yokoi.
24. On account of the death of our partner, Mr. Gotoh, our business carried on under the name of Gotoh & Co., will be discontinued from the 1st March.
25. Notice is hereby given that the partnership which has subsisted between H.S. and J.L., under the firm and style of S. & L., will be discontinued owing to the retirement of Mr.
H.S.
26. Notice is hereby given that the copartnership which has for some time existed between J.G. and T.C. under the style and title of G.C. & Co., has been discontinued by agreement.
27. We inform you that, on account of the death of our late partner, E.K., Esq., our business carried on under the name of K.J. & Co., will be discontinued from the 1st of January, 20--.
28. The term of our copartnership with Messrs. M. & Co., of O. having expired on the 31st December last, it was decided by consent of all the parties concerned, that the same should not be renewed.
29. The partnership of Mori & Co., of which I was a member, having expired, by lapse of time, will not be renewed.
30. We inform you that our partnership which carried on business for many years under the firm-name of T. & L. was decided not to be continued after 1st January, 20--.
BEC商务英语中级写作 为了让大家更好的准备商务英语BEC考试，给大家整理写作指导,下面就和大家分享，来欣赏一下吧。 拒绝信 Dear Mr. Johnson, We are terribly sorry that the repair of your cassette player is really beyond our reach. There are several reasons why we left your equipment unrepaired. Firstly, our technician in charge of the cassette player had been several days off for serious flu, the delayed the handling of the equipment Secondly, there is no parts found in the present market to replace the volume control which really needs repairing.
We have the ability to replace the on/off switch, however, the cost is too high to worth it, because you can use the amount of money to buy a new one. Accoring to our survey, this type of equipment is manufactured in 1985 and the manufacturer has gone out of business, so it is impossible for you to talk with them. We are really sorry for our helplessness Sincerely, Mason Manager BEC商务英语中级写作范文2 可行性报告 Report on installation of a new word processing On several occations, we have discussed the desiability of installing a new word processing system to replace the six-year-old stand-alone word processing system we currently use.
BEC商务英语中级写作范文2020 为了让大家更好的准备商务英语BEC考试，给大家整理写作指导,下面就和大家分享，来欣赏一下吧。 BEC商务英语中级写作范文(1) Dear Customer, When someone in the family experiences hearing loss, he is not the only one to experience frustration Have you noticed a loved one: Missing parts of conversations? Asking people to repeat themselves? Having special trouble with certain letters or sounds? Turning up the volume on the TV? If so, you can help them and yourself—by encouraging them to find out about a hearing aid. More than six million Americans enjoy improved hearing and better lives-with hearing aids. And the power source they rely on most is Rayovac. “Rayovac batteries really do make a difference.” One of our customers said so.
模考吧网提供最优质的模拟试题，最全的历年真题，最精准的预测押题！ 剑桥商务英语初级考试试题及答案解析(二十) 一、READING (PART ONE )（本大题5小题．每题1.0分，共5.0分。 ● Look at the questions 1--5. ● In each question, which sentence is correct? ● For each question, mark one letter (A, B or C) on your Answer Sheet. ） 第1题 Our highly trained unemployment insurance specialists are available 9:00-20:00 Monday to Friday & 10:00-18:00 Saturday. Online quotes available 24/7. A. The information about prices can be found on the Internet anytime. B. You could consult the professionals of the company on Sundays. C. You will be offered some training by the company if you are out of work. 【正确答案】：A 【本题分数】：1.0分 【答案解析】 “可以在网上随时找到关于价格的信息。” 从原文第一句可知，星期日是不接受咨询的，所以B 项应排除。C 项文中未提及，虽然“train”一词出现了，但“You will be offered some training…”(将给你提供培训……)中的training 与在“Our highly trained unemployment insurance specialists…”(我们训练有素的失业保险专员……)中的trained 意思完全不同，后者是“受过训练的”。从原文第二句“Online quotes available 24/7．”(7天，每天24小时都可以在网上找到报价。)可知A 项正确。 第2题 MRK Consulting Ltd has been operating in the global market since 1988. We have successfully placed hundreds of IT & Banking professionals in leading companies in the Finance, Banking and IT industries. A. MRK is a leading company in Finance and IT Industries. B. There are many IT and Banking talents working with MRK. C. MRK has helped many people found good jobs. 【正确答案】：C 【本题分数】：1.0分 【答案解析】 “MRK 已经帮助很多人找到了好工作。” 从公司的名称“MRK Consulting Ltd”(MRK 咨询公司)可以排除选项A 。从文中第二句中的“…placed hundreds of IT & Banking professionals in leading companies”可知MRK
Begin at the same level~~~~ 下降到最低点: 波折变化: fluctuate around fluctuation of 幅度：slightly sharply significantly dramatically a is in direct proportion to b merely roughly 一、BEC高级（Higher）Part Ⅰ——图表作文 图表作文的文章结构 1）引言部分 2）主体段落 3）结论部分 4）例文分析： The bar chart below shows the number of complaints made by consumers about different products and services in the years 1994 and 1997.
Write a short report for a university lecturer describing the information in the graph. You should write at least 140 words. The bar chart displays the changes in the number of complaints made by consumers about five kinds of products and services between 1994 and 1997. According to the diagram, there was an increase in the complaints about most of the products and services. The number of complaints about package holidays abroad and financial services increased over the period. The complaints made about the package holidays abroad rose by 12.7% from 15,000 in 1994 to about 18,000 in 1997. And there were about 52,000 complaints about the financial services in 1997, 5.2% up on 1994. There were also more complaints about electric goods and second-hand cars in 1997 than in 1994. The complaints about the two products rose by 9.2% and 6.7% respectively. The former increased from 66,000 in 1994 to about 70,000 in 1997 and the latter went up from 80,000 to 86,000. And clothing is the only sector where the number of complaints dropped over the period. In 1994, there were around 45,000 complaints while the figure decreased by 4% to around 43,000 in 1997. In conclusion we can see there were more complaints about the products and services in 1997 than in 1994 with the only exception of clothing. ●图表作文常用的语言手段 1）作文的开头——表示“出处”的句子结构。 2）描述“数据变化”的常用表达方式 3）表示变化的副词和形容词 4）描述“数据”的表达方式 5）“大约”的表达方式 ●真题写作范例： 例一（课堂15分钟快速练习）： The graph below shows development in the ownership of mobile telephones as a percentage of telephones owned. Write a short report for a university lecturer describing the changes in telephone ownership. You should write at least 150 words.
Unit 5b Part I Grammar Task 1 Complete the dialogue with the present perfect or past simple form of the verbs in brackets. Kate: Hello. Kate Hawthorn speaking. Jason: Hi Kate, it’s Jason. I (1 just / come back) ______________________ from holiday and I was wondering about the quarterly sales figures… Kate: Oh right. Hang on. We (2 get) _____________________ them a couple of weeks ago. Jason: So, how we (3 we / do) ____________________ last quarter? Kate: Right, here they are. Well, it’s difficult to say, really. And I’m afraid some of the offices (4 still / not send) ______________________ their figures in yet. Jason: So who (5 send) _______________________ their results so far? Kate: Germany. They (6 do) ___________________ quite well last quarter. They (7 beat) ___________________ their sales target by 12%. Jason: How they (8 they / manage) _______________________ that? Their sales (9 be) _________________________ down when I (10 be) ________________________ there in August. Kate: I know, but they (11 win) _________________________ a big contract in September. Jason: So what about Spain? Kate: We (12 not / hear) ___________________________ from them yet, I’m afraid…Answers: 1. ‘ve just come back 2. got 3. did we do 4. still haven’t sent 5. has sent 6. did 7.beat 8. did they manage 9. were 10. was 11. won 12. haven’t heard Task 2 Complete the e-mail with the correct form of the past simple or present perfect.
在学习BEC商务英语写作时，常会感觉语法欠缺、不知道用什么句子来继续写下去有没有？请看本文为你整理的商务英语BEC初级写作中常用到的一些句子，多积累一些这样的语句，会让你的商务英语写作变得得心应手。 31. This view is now being questioned by more and more people. 这一观点正受到越来越多人的质疑。 32. Although many people claim that, along with the rapidly economic development, the number of people who use bicycle are decreasing and bicycle is bound to die out. The information I've collected over the recent years leads me to believe that bicycle will continue to play extremely important roles in modern society. 尽管许多人认为随着经济的高速发展，用自行车的人数会减少，自行车可能会消亡，然而，这几年我收集的一些信息让我相信自行车仍然会继续在现代社会发挥极其重要的作用。 33. Environmental experts point out that increasing pollution not only causes serious problems such as global warming but also could threaten to end human life on our planet. 环境学家指出：持续增加的污染不仅会导致像全球变暖这样严重的问题，而且还将威胁到人类在这个星球的生存。 34. In view of such serious situation, environmental tools of transportation like bicycle are more important than any time before. 考虑到这些严重的状况，我们比以往任何时候更需要像自行车这样的环保型交通工具。 35. Using bicycle contributes greatly to people's physical fitness as well as easing traffic jams. 使用自行车有助于人们的身体健康，并极大地缓解了交通阻塞。 36. Despite many obvious advantages of bicycle, it is not without its problem. 尽管自行车有许多明显的优点，但是它也存在它的问题。 37. Bicycle can't be compared with other means of transportation like car and train for speed and comfort. 在速度和舒适度方面，自行车是无法和汽车、火车这样的交通工具相比的。 38. From what has been discussed above, we may safely draw the conclusion that advantages of bicycle far outweigh its disadvantages and it will still play essential roles in modern society.
使用日常讲话的方式来写作 Pedantic学究式的Readable日常可用的ascertain find out (发现) aforementioned these (这些) is a result of because (因为) at this point in time now (现在) before long soon (不久) cease stop (停止) commence start, begin (开始) compensate pay (报酬) correspondence letter (信函) demonstrate show (表现) desire want (需要) due to the fact because (因为) during the time that while (当……的时候) elect choose (选择) facilitate ease, help (方便) for the purpose of to (为了) give consideration to consider (考虑) implement do (完成) in close proximity near (靠近) in the future soon (不久) in the event that if (如果) indebtedness debt (欠债) indicate show (表现) in the view of the fact that since (由于) locate find (发现) numerous many (许多) on condition that provided (如果) prior to before (在……之前) purchase buy (购买) rapid fast (快速) reason is because reason is (因为) residence address (住址) subsequent to after (在……之后) subsequently later (之后) sufficient enough (足量)
《新编剑桥商务英语（初级）》 （第三版） 教案 教材：《新编剑桥商务英语(初级)》（第三版） Rolf Cook and Mara Pedretti with Helen Stephenson编著, 经济科学出版社， 2008年10月
《新编剑桥商务英语(初级)》课程单元教学设计一、教案头
二、教学设计
第一次课设计梗概（2课时） （1）告知学生本课程的总体安排、教材的处理，上课的方式、明确学习目标。 两个目标：通过听、说、读、写及分组讨论，案例表演和课堂演示,培养学生在商务情景下的工作习惯和交流意识；尽量通过BEC初级考试。 两个要求：为了提高学生的积极性并使他们了解在平时的学习中应提高哪些能力，告诉学生现在用人单位对员工的要求，第一要有一定的专业素质，二是情商要高,即懂得如何交流,如何为人处事。 教学方式：在教学中,主要采取活动教学,通过各种各样的活动,提高学生的自信心和交流能力。将学生分为六组，每组四人，一个组即为一个公司，每个组员都有一个职位，第一周确定每个组员的职位。第三、四周确定公司的名称、职能和业务范畴，并在全班演示。（2）考核方式 平时表现：两个方面，一是整组的表现,即各个公司在各种课堂活动上的表现；二是个人的主动表现和提问表现.只要平时刻苦努力,积极主动。 期末卷面：一整套BEC初级的模拟题。 口试：口试的形式仿照BEC初级口试形式并加上案例表演。 （3）进入正题 本次课的项目主要是介绍公司的职务分类,职能范畴，撰写个人简介及设计名片。 ●Reading: Read and get to know the format of BEC preliminary exam. ●Reading and Discussion: Read the materials about Training and Workshops in order to know the job title and responsibilities.
《新编剑桥商务英语初级学生用书》-V o c a b u l a r y Unit 1a Job description frozen:：adj. 冷冻的，冷藏的； pharmaceutical：adj. 制药的； vaccine：n.疫苗，菌苗；authority：n.权利，行政管理机构； recruit：v. 招收，招聘（新成员） output：n.产量； balance sheet：决算表，平衡表； short-list：被列入初选名单； packing：n.包装，包装材料；newsletter：n.（公司、学会等刊印的）业务通讯； qualified：adj.合格的，称职的；publicity：n.宣传、宣扬； court：n.（三面有房屋的）短街； work as an accountant responsible for checking companies’ account involve giving financial advice deal with questions/problem give advice provide a service interview an applicant attend meeting keep a record organize a conference give a presentation attend training session keep a diary organize holiday Unit 1b Working conditions efficiently：adv. 效率高的； bonus：n.奖金； performance：n.进行，施行； consult：v.咨询，请教；sales performance：销售情况； overtime：n.超时工作，加班； bread down：坏掉，损坏，出毛病；presentation：n.表现、呈现，描述； overall：n.工作服； regulation：n.章程，规则；due：预定的，约定的； term：n.条款，条件； commence：v. 开始，着手； inform sb. of sth. 通知某人某事 line manager：部门经理 in operation：工作中，生效，实施中 arrange…..with：与（同）…一起协商安排consult sb. about sth：向谁请教，咨询，与….商量 at the current overtime rate：按现行的加班工资标准Unit 2a Company history joint venture：合资企业 take over：接收，接管 subsidiary：n.子公司 roll off：驶离globalization：全球化 AG：agent general 总经理 turnover：n.营业额，销售比率 bn：n.& adj. 十亿 shareholder：股东 stake：n.股份 merchandise：n.商品，货物 MNE：multinational enterprise：跨国企业 brochure：n.小册子 a public limited company：一家上市有限公司Unit 2b Company activities total investment：总投资 diagram：n.图标，示意图； van：n.带蓬小型货车，客货两用车
新编剑桥商务英语初级 第三版教案 -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN
《新编剑桥商务英语（初 级）》 （第三版） 教案 教材：《新编剑桥商务英语(初级)》（第三版） Rolf Cook and Mara Pedretti with Helen Stephenson编著, 经济科学出版社， 2008年10月
《新编剑桥商务英语(初级)》课程单元教学设计一、教案头
二、教学设计
第一次课设计梗概（2课时） （1）告知学生本课程的总体安排、教材的处理，上课的方式、明确学习目标。 两个目标：通过听、说、读、写及分组讨论，案例表演和课堂演示,培养学生在商务情景下的工作习惯和交流意识；尽量通过BEC初级考试。 两个要求：为了提高学生的积极性并使他们了解在平时的学习中应提高哪些能力，告诉学生现在用人单位对员工的要求，第一要有一定的专业素质，二是情商要高,即懂得如何交流,如何为人处事。 教学方式：在教学中,主要采取活动教学,通过各种各样的活动,提高学生的自信心和交流能力。将学生分为六组，每组四人，一个组即为一个公司，每个组员都有一个职位，第一周确定每个组员的职位。第三、四周确定公司的名称、职能和业务范畴，并在全班演示。 （2）考核方式 平时表现：两个方面，一是整组的表现,即各个公司在各种课堂活动上的表现；二是 个人的主动表现和提问表现.只要平时刻苦努力,积极主动。
期末卷面：一整套BEC初级的模拟题。 口试：口试的形式仿照BEC初级口试形式并加上案例表演。 （3）进入正题 本次课的项目主要是介绍公司的职务分类,职能范畴，撰写个人简介及设计名片。 Reading: Read and get to know the format of BEC preliminary exam. Reading and Discussion: Read the materials about Training and Workshops in order to know the job title and responsibilities. Listen: Listen and grasp the job title. Grammar: Ss should grasp the present simple and adverbs and expressions of frequency by self-study, group work and game. Speaking: Discuss Work-life balance in groups and report it out. Vocabulary: Remember all the new words in this module and finish the exercises in the book. Homework: 1. Review all the important points in these two modules. 2. Design your business cards. 详案 Module 1 1.1 & 1.3 World of Work & BEC Preliminary Exam I.Aims and Objectives: At the end of this session, the students should be able to: a.Know the general information about Cambridge BEC Preliminary, the useful study strategies for this course and the content of Pass Cambridge BEC Preliminary. b.Talk about jobs, design the business cards and grasp the present simple and adverbs and expressions of frequency. II.Session Outline 1.Greetings 2.Duties: 1) Warmer (books closed): T asks Ss the definition of BEC and the format of the exam.
便函写作Memo (Memorandum) 一、什么是便函 简单地说，便函就是指在同一家机构内从一个人或一个部门传递到另一个人或部门的书面信息，内容是要在当天或近期内所要办理的事情。 二、便函写作的格式 便函通常包含以下几个部分： 1.公司名称； 2.公司的电话号码或传真号码； 3.收函人姓名（和职位）To: 4.留言人姓名（和职位）From: 5.留言日期Date: 6.便函主题Subject（Re）: 7.正文
商务便条Note 便条一般有四个组成部分：日期、称呼、正文、签名。一些公司有印好的便条笺。 让秘书通知推迟约会
You are Head of Research for an international car manufacturer. You have to make an urgent trip tomorrow to visit Pierre Blanco, a colleague who works for a subsidiary. Write a memo of 40-50 words to your secretary. telling her who you are going to see and when asking her to book flight tickets and accommodation telling her what work you would like her to do in your absence. 题目分析 Overall effect: The secretary would know where the Head of Research was going and when, and would understand she was required to book flights and accommodation, and what work she should do tomorrow. To: Alice Hu, Personal Secretary From: David Guan, Head of Research Date: 1 May 2001 Subject: Urgent trip to subsidiary company I have to make an urgent trip tomorrow, 2nd May 2001, to visit Pierre Blanco. Please book flight tickets and accommodation. In my absence, I would like you to handle all matters that do not need my personal decisions. Please inform all relevant colleagues. To: Alice Hu, Personal Secretary From: David Guan, Head of Research Date: 1 May 2001 Subject: Urgent trip to French subsidiary I’ll visit Pierre Blanco in Paris on 2 May 2001 in the afternoon. Please book me return flight tickets and accommodation at Hilton Hotel for my three-day visit. In my absence, you should schedule and then fax me the arrangements for next week.
新编剑桥商务英语（初级）词汇 （第三版） 1.1World of work 工作领域 business n. 工商企业；商行；商业 technique n. 技巧，技能 cross-cultural adj. 跨文化的 presentation n. 口头报告，陈述，叙述 public speaking 演说，演讲 consultant n. 顾问 consultancy n. 咨询公司 run vt. 开办（课程/ 讲习班） one-to -one 一对一的 accredited adj. 公认的 motivational adj. 激发积极性的， client n. 客户 entertaining adj. 有趣的，使人愉快的， professional adj. 专业的，职业的 involve vt. 包含、需要、使成为必要部分 responsibility n. 责任，所负责的事情 be responsible for sb./ sth. 对某人/某事负责 title n. 头衔，职称 sample n. 样品试用产品 account n. 账目，账户 correspondence n.（来往的）信件 badge n.徽章 identify vt. 发现，确定 workshop n. 研讨会，讲习班 catering service 餐饮服务 MD managing director 的缩写，总经理，执行董事 gadget n. 小巧的器械，小玩意儿 interior adj. 车内产品，内部装饰 memo n. 备忘录，便条，便笺 electrical appliances 电器，（家用）电器 ship vt. 运送 power point 电子版幻灯片 bonus n. 奖金 catalogue n. 产品目录 positive adj. 积极乐观的 presence n. 仪态，风度，风采 diary n. 记事簿 Athens n. 雅典（希腊首都）
2020年商务英语BEC初级练习试题及答案 Look at the sentences below and at the five managers’ comments on leadership on the opposite page Which new item (A, B, C ,D or E) dose each statement 1 –8 refer to ? For each statement 1– 8 , make one letter(A, B, C ,D or E) on your Answer Sheet . You will need to use some of these letters more than once . 1、Successful leadership involves making sure that employees accept new ideas. 2、A good leader can bring success to a company in difficulties 3、Leaders should be assessed on the basis of their achievements 4、The personalities of good leaders are generally different from those of other managers 5、Patience is a valuable quality in a successful leader 6、Leaders consider potential changes in what their company does for others 7、Good leaders will encourage their staff if their organization is in difficulties 8、Leaders need to adapt their behaviour to suit different circumstances
名词解释 写作目的(writing purpose) 受众/读者(audience) 构思过程(thought process) 演绎式组织模式(deductive organizational patterns) 归纳式组织模式(inductive organizational patterns) 直接组织模式(direct organizational patterns) 间接组织模式(indirect organizational patterns) 写作修改的3个步骤(three distinct stages of revision: adding on; moving around; cutting out) 管理沟通(managerial communication) 组织沟通(organizational communication) 人际关系与团队建设(human relationships and team building) 销售沟通(sales communication) 商务文件(business documentation) 国际交流（跨文化交际）(international communication/ intercultural communication) 表达式写作(expressive writing) 沟通式写作(communicative writing) 简洁风格(clarity) 简易风格(the plain style)
简明风格(concision) 附件说明信函(cover letters of résumé) 3类求职信函(three general types of cover letters for job applications: the application letter; the prospecting letter; networking letter )后续询问信函(follow-up letter) 致谢信函(thank-you letter) 谢绝工作回复(job rejection letter) 接受工作回复(job acceptance letter) 辞职信函(resignation letter) 告别信函(farewell letter) 常见履历表格式(common résumé formats)：按年月顺序(chronological résum é format) 按任职顺序(functional résumé format) 复合式(combination résuméformat) 简短文件(short document) 信息咨询函(message to obtain information) 谈判便函(messages that negotiate) 说服沟通便函(persuasive messages) 商务便函的特征（8C）：清晰性（clarity）正确性（correctness）具体性（concreteness）完整性（completeness）周到性（consideration）礼貌性（courtesy）简洁性（conciseness）一致性（coherence） 商务备忘录版式(format of a business memo) 商务备忘录功能(function of a business memo)