第一章 国际贸易函电 《外贸函电》PPT课件
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国际商务英语函电课件ppt
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
火灾袭来时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿时要迅速疏散逃生，不可蜂 拥而出 或留恋 财物， 要当机 立断， 披上浸 湿的衣 服或裹 上湿毛 毯、湿 被褥勇 敢地冲 出去
《国际商务函电》ppt课件
Here are some examples:.
Instead of saying: We should be obliged if you could contact Mr Smith at an early date.
You say: Please contact Mr Smith soon.
Instead of saying: With reference to your Order 319, the goods were dispatched on the 13 of this month.
You say: We sent your Order 319 on 13 April.
Principles of business letter writing
In order to achieve that you should not convey more than one idea in a sentence. You should not introduce more than one topic in a paragraph. You should not deal with more than one matter in a letter.
I. Full block layout
Use single space within the paragraph. Use double spaces between paragraphs.
If you have quotations or a list of something, you should start a new paragraph, with 5-space indentations on the left. Mark this part out by leaving one line space between this paragraph and the rest of the letter.
《外贸英语函电》PPT课件
CFR Rotterdam. 2.Please quote us for men’s shirts CIF Rotterdam. 报最低价
quote one’s lowest price/ make (give/send) lowest quotations.
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5. stating the earliest date of shipment. 说明最早装船期。 现在分词短语作状语，表伴随状态。
品； 3.询问对方所能提供的折扣，你方所能接受的
支付条件和期望的交货时间； 4.以盼早复收尾。
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Useful Expressions
1. learn from 从…得知 2. Commercial Counselor’s Office 商务参战处 3.handicraft article 手工艺品 4. brocade handbag 锦绣手袋 5.leading importer 大进口商 6.quote sb. a price for sth 向某人就某物报价 7. place an order with sb. for sth 向某人就某物下订
Should your quality be suitable and the price competitive, we’ll be ready to place an order for at least 5,000 pieces with you.
Your prompt attention to this matter will be much appreciated.
May 24,2006
Dear Sirs,
We have learned from the Commercial Counselor’s Office of Canadian Embassy in your country that you manufacture and export a variety of handicraft articles.
quote one’s lowest price/ make (give/send) lowest quotations.
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5. stating the earliest date of shipment. 说明最早装船期。 现在分词短语作状语，表伴随状态。
品； 3.询问对方所能提供的折扣，你方所能接受的
支付条件和期望的交货时间； 4.以盼早复收尾。
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Useful Expressions
1. learn from 从…得知 2. Commercial Counselor’s Office 商务参战处 3.handicraft article 手工艺品 4. brocade handbag 锦绣手袋 5.leading importer 大进口商 6.quote sb. a price for sth 向某人就某物报价 7. place an order with sb. for sth 向某人就某物下订
Should your quality be suitable and the price competitive, we’ll be ready to place an order for at least 5,000 pieces with you.
Your prompt attention to this matter will be much appreciated.
May 24,2006
Dear Sirs,
We have learned from the Commercial Counselor’s Office of Canadian Embassy in your country that you manufacture and export a variety of handicraft articles.
外经贸函电精华版(外贸必备)
实例二：询盘与报价实例
总结词
询盘与报价是外贸业务中的常见环节，通过函电沟通，可以明确双方的需求和条件，为后续的报价和 谈判提供依据。
详细描述
在询盘与报价实例中，对方通常会询问产品的详细规格、价格、支付方式等条件。在回复时，需要提 供详细的报价和产品信息，同时也要询问对方的需求和条件，以便进行后续的谈判。在这个过程中， 需要注意表达方式，确保信息准确无误。
装运与保险类
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装运与保险类函电涉及产品运输和保 险事宜。
装运通知函应告知客户货物已发出， 并提供运输方式和相关单据信息，而 保险通知函则需说明已为货物购买保 险及保额等信息。
常用句型包括“The goods have been shipped by sea and will arrive in two weeks”、“We have insured the goods for USD 50,000”等。
04 外贸函电的实例分析
实例一：建立业务关系实例
总结词
建立业务关系是外贸业务中的重要环节，通过函电沟通，双方可以了解彼此的需求和条件，为后续的合作奠定基 础。
详细描述
在建立业务关系实例中，通常需要介绍自己的公司和产品，表达与对方合作的愿望，并询问对方是否感兴趣。在 回复时，对方可能会提出一些关于公司和产品的疑问，或者要求寄送样品。此时，需要耐心回答问题并提供样品， 以促进双方的合作。
语气恰当
根据函电的目的和对象，选择恰当的语气和 措辞，以建立良好的沟通氛围。
格式规范
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格式统一
遵循统一、规范的格式，使函电内 容更加清晰、易于阅读。
标点符号
正确使用标点符号，确保语句的完 整性和准确性。
外贸英语函电PPT课件
Learning objectives: •To enable students to master the principles of business letter writing; •To become acquainted with（开始熟悉） the general layout（总体） of most business letters; •To skillfully write structural parts of business English letters with proper styles; •To be familiar with the procedures of foreign trade, parties and documents involved.
Identify and correct common errors（识别和改正常见错误） found in sentence structures
Master（精通） the natural written English
The most important objective of taking this course is ***To cultivate（培养） the sense of doing business • learning the tone of writing • learning the format （格式）(letter, memo（备注，便rd choice • learning the principles of writing • learning the skills of negotiation
• 学习内容：
– 本课程主要学习信例，大量学习外贸实务基本 环节中有代表性的信例。外贸实务基本环节有： 建立业务关系和资信调查、询盘、报盘和报价、 还盘、订单，履行订单、支付、包装和运输、 信用证的修改和展期、索赔和解决索赔等。
外贸函电
YOUR SITE HERE
真题透析
(2011.7)
LOGO
B We lodge a claim _____the manufacturer___ the short weight. A. with, against B. against, for C. with, with D. against, to for (2011.7) The insurance will be responsible ____the claim within as far as it is _______the scope of cover.
• lodge / file/ raise a claim with/against sb.
• You should be responsible for the loss. And we
must lodge a claim with you.
你方应对损失负责，我方必须向你方索赔。
YOUR SITE HERE
YOUR SITE HERE
Introduction
LOGO
• 购买方遭受损失可能因为： 货物没有送达、推迟交货、短装短量、质量低劣、 不良包装、违约等 • Short weight 短重
Short delivery 短交 缺交 Short shipment 短装，装载不足 Short-delivered adj.短交 缺交 Short-landed 短卸
We are lodging a claim on the shipment ex S.S “East Wind” for short delivery
YOUR SITE HERE
真题透析
against
LOGO
真题透析
(2011.7)
LOGO
B We lodge a claim _____the manufacturer___ the short weight. A. with, against B. against, for C. with, with D. against, to for (2011.7) The insurance will be responsible ____the claim within as far as it is _______the scope of cover.
• lodge / file/ raise a claim with/against sb.
• You should be responsible for the loss. And we
must lodge a claim with you.
你方应对损失负责，我方必须向你方索赔。
YOUR SITE HERE
YOUR SITE HERE
Introduction
LOGO
• 购买方遭受损失可能因为： 货物没有送达、推迟交货、短装短量、质量低劣、 不良包装、违约等 • Short weight 短重
Short delivery 短交 缺交 Short shipment 短装，装载不足 Short-delivered adj.短交 缺交 Short-landed 短卸
We are lodging a claim on the shipment ex S.S “East Wind” for short delivery
YOUR SITE HERE
真题透析
against
LOGO
外贸英语函电.PPT课件
Prof. Thompson Harvard University Boston, MA 02163 U.S.A.
Dear Professor Thompson, To celebrate the fiftieth anniversary of the founding of our company, we request the honor of your presence at a reception which is to be held at Dayu Hotel, Changchun on September 30 from 7 p.m. to 9 in the evening. We would be glad if you could come.
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3.外贸知识
外贸精英网 /chukou-liucheng/
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二、推荐书目
1，《 国际商务英语函电》，王碂，西安交通 大学出版社。
2，《外贸英语函电》，易露霞，陈原，清华 大学出版社。
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Chapter 1 Introduction
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2.归纳、诵记句式
由于外贸信函有其独特的语言特征和词汇特征, 因此在学习外贸函电时,可以归纳、总结所学过 的常用词汇、短语和句型进行分门别类,然后花 些时间背诵、记忆所归纳和总结的内容。
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(1)我们经营电器。
We handle electric goods. We deal (trade) in electric goods. We are in the business (trade,line)of electric goods. 意义大同小异的句型还有: We specialize in electric goods. We exclusively deal in electric goods. Electric goods fall (lie) within the scope of our business activities.
Dear Professor Thompson, To celebrate the fiftieth anniversary of the founding of our company, we request the honor of your presence at a reception which is to be held at Dayu Hotel, Changchun on September 30 from 7 p.m. to 9 in the evening. We would be glad if you could come.
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3.外贸知识
外贸精英网 /chukou-liucheng/
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二、推荐书目
1，《 国际商务英语函电》，王碂，西安交通 大学出版社。
2，《外贸英语函电》，易露霞，陈原，清华 大学出版社。
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Chapter 1 Introduction
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2.归纳、诵记句式
由于外贸信函有其独特的语言特征和词汇特征, 因此在学习外贸函电时,可以归纳、总结所学过 的常用词汇、短语和句型进行分门别类,然后花 些时间背诵、记忆所归纳和总结的内容。
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(1)我们经营电器。
We handle electric goods. We deal (trade) in electric goods. We are in the business (trade,line)of electric goods. 意义大同小异的句型还有: We specialize in electric goods. We exclusively deal in electric goods. Electric goods fall (lie) within the scope of our business activities.
外贸英语函电 全套课件
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1.2.3 The Salutation（称呼） 称呼是指写信人对收信人的称呼，位置在封内
地址下2～3行，并与之平头。 在商业信函中一般通用的称呼为Dear Sir或者
Dear Sirs。但美国人通常使用Gentlemen 而不是 Dear Sirs。请注意，不能使用单数的Gentleman， 或者Sir /Sirs。在称呼后用逗号或者冒号都可以， 前者在英国常用，后者在美国采用。现在一些 公司的主管是女性，单数用Dear Madam 或者 Madam。如果不知道对方是男性还是女性，用 Dear Madam or Sir更好一些。
与其他形式的创作一样，外贸函电的写作没有什么不同， 也是写信人的一种创作活动。良好的英文是写好商业信 函的重要基础之一。写信人应该尽量避免语法错误及各 种词不达意所带来的误解。评判外贸函电及其他很多商 业信函的标准，一般可归纳为7C基本原则。
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1.1.1 Clearness（清楚） 1. Pay attention to sentence structure to convey
briskdemand活跃的需求supplyfromstock现货供应placelargeorders大量订购placeorder下订单ourentiresatisfaction使我们完全满意价目表competitiveprice具有竞争性的价格意指价格相当低keenprice克已价格低价廉价moderateprice公道价格reasonableprice优惠价格ceilingprice最高价顶价maximumprice最高价minimumprice最低价averageprice平均价格baseprice底价rockbottomprice最低价bedrockprice最低价samplebooks样品本簿catalogue目录本目录本一般印有详细规格和商品号码
1.2.3 The Salutation（称呼） 称呼是指写信人对收信人的称呼，位置在封内
地址下2～3行，并与之平头。 在商业信函中一般通用的称呼为Dear Sir或者
Dear Sirs。但美国人通常使用Gentlemen 而不是 Dear Sirs。请注意，不能使用单数的Gentleman， 或者Sir /Sirs。在称呼后用逗号或者冒号都可以， 前者在英国常用，后者在美国采用。现在一些 公司的主管是女性，单数用Dear Madam 或者 Madam。如果不知道对方是男性还是女性，用 Dear Madam or Sir更好一些。
与其他形式的创作一样，外贸函电的写作没有什么不同， 也是写信人的一种创作活动。良好的英文是写好商业信 函的重要基础之一。写信人应该尽量避免语法错误及各 种词不达意所带来的误解。评判外贸函电及其他很多商 业信函的标准，一般可归纳为7C基本原则。
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1.1.1 Clearness（清楚） 1. Pay attention to sentence structure to convey
briskdemand活跃的需求supplyfromstock现货供应placelargeorders大量订购placeorder下订单ourentiresatisfaction使我们完全满意价目表competitiveprice具有竞争性的价格意指价格相当低keenprice克已价格低价廉价moderateprice公道价格reasonableprice优惠价格ceilingprice最高价顶价maximumprice最高价minimumprice最低价averageprice平均价格baseprice底价rockbottomprice最低价bedrockprice最低价samplebooks样品本簿catalogue目录本目录本一般印有详细规格和商品号码
外贸函电课件
Tel: 7070998 Fax: 0086-0571-7021 E-mail: ZMEC@
Revision 复 习
Zhejiang Machinery&Equipment Imp.&Exp.Corp.
131 Jiefang Rd., Hangzhou 310009,China Tel: 7070998 Fax: 0086-0571-7021 E-mail: ZMEC@
Revision 复 习
Zhejiang Machinery&Equipment Imp.&Exp.Corp.
131 Jiefang Rd., Hangzhou 310009,China
Feb.15th, 2009 Mr. Jone Smith VME Manufacturing Company 3804 New Sharon Rd.Pella,Iowa,U.S.A. Dear Mr. Smith, We have obtained your name and address from Dee&Co. Ltd, and we are w riting to enquire whether you would be willing to establish business relations with us. We have been importers of shoes for many years. At present, we are interested in extending our range and would appreciate your catalogues and quotations. Yours faithfully, Leon Chang The Complimentary Close Chief Buyer
Revision 复 习
Zhejiang Machinery&Equipment Imp.&Exp.Corp.
131 Jiefang Rd., Hangzhou 310009,China Tel: 7070998 Fax: 0086-0571-7021 E-mail: ZMEC@
Revision 复 习
Zhejiang Machinery&Equipment Imp.&Exp.Corp.
131 Jiefang Rd., Hangzhou 310009,China
Feb.15th, 2009 Mr. Jone Smith VME Manufacturing Company 3804 New Sharon Rd.Pella,Iowa,U.S.A. Dear Mr. Smith, We have obtained your name and address from Dee&Co. Ltd, and we are w riting to enquire whether you would be willing to establish business relations with us. We have been importers of shoes for many years. At present, we are interested in extending our range and would appreciate your catalogues and quotations. Yours faithfully, Leon Chang The Complimentary Close Chief Buyer
实用外贸英语函电教程 全套课件
❖Thank you for the samples that you sent to us on November 20. We are pleased to place an order as specified on the enclosed order sheet.（谢谢 贵方11月20日寄给我方样品，我方乐意订购，详 情见所附订单。）
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外贸英语函电
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3. Clearness (清楚)
❖1) Pay attention to choosing the concise and accessible expressions and trying to avoid using the words, and sentences equivocal in meaning. （选择简明易懂的词语，尽是避免意义上模棱两 可的词语和句子。）
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❖3) Pay attention to the object of the pronoun and
the relations between the relative pronoun and the antecedent.（注意代词的指代对象和关系代 词与先行词的关系。）
与实务等。
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Preparation before Writing
❖1. Studying your reader’s interest, that is, thinking of what your reader thinks. (研究读者的 兴趣，那就是说，想读者之所想。)
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外贸英语函电
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2020年6月5日
外贸英语函电
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3. Clearness (清楚)
❖1) Pay attention to choosing the concise and accessible expressions and trying to avoid using the words, and sentences equivocal in meaning. （选择简明易懂的词语，尽是避免意义上模棱两 可的词语和句子。）
2020年6月5日
外贸英语函电
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❖3) Pay attention to the object of the pronoun and
the relations between the relative pronoun and the antecedent.（注意代词的指代对象和关系代 词与先行词的关系。）
与实务等。
2020年6月5日
外贸英语函电
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Preparation before Writing
❖1. Studying your reader’s interest, that is, thinking of what your reader thinks. (研究读者的 兴趣，那就是说，想读者之所想。)
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外贸英语函电
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外贸函电完整ppt课件
完整版PPT课件
2
– Courtesy (not mere politeness,be sincere and tactful)
• Thank you for your letter of July 23, 1999. • Your letter is not clear at all.I can’t understand it. • If I understand your letter correctly…(tactful)
• $10575.9 (ten thousand five hundred and seventy-five dollars, ninety cents.)
• 介词：
– 数字前如果要用介词必须十分小心。例如：
• The price has been increased to $20. （到）
• The price has been increased by $20. （了）
市 c)县、州名及邮政编码 d)国名
完整版PPT课件
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parts of business letter
• attention line
– 写信人有时希望所发信件能够迅速递交经办人或经办 部门办理，可在封内地址下一行和称呼上一行加上经 办人姓名。
• salutation
– 每个词开头首字母必须大写。
– Your Order No.2645
• the body
完整版PPT课件
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parts of business letter
• complimentary close
– yours faithfully （英） / faithfully yours （美） – yours truly / truly yours – yours sincerely / sincerely yours
《外贸英语函电》课件
Language Style and Poly Language
Language Style
The language style should be formal and objective, avoiding colloquial language or slang It should also be consistent and clear, avoiding redundancy
• Writing Skills for Foreign Trade English Response
目录
CONTENTS
• The Practical Application of Foreign Trade English Response
• Common problems and solutions in foreign trade English correspondence
01
Overview of Foreign Trade English Response
Definition and characteristics
Definition
Foreign Trade English Correspondence refers to the written communication in English used in international business transactions It encompassed letters, emails, and other business documents exchanged between businesses in different countries
Use formal and professional language to understand a sense of seriality and professionalism
综合技能训练 《外贸英语函电》课件
•
• We are interested in importing cotton blazers, especially your cotton blazers, Style No.BJ123, but we need to have further details before making a final decision. We’d like to have your samples first. If your products are satisfactory, we are pleased to place an order with you.
command a large market around the world, such as America, Canada and Japan.
• The quality of our cotton blazers is superior and the price is also favorable. The enclosed is our catalogues and prospectuses for your reference. In order to give you a general idea of our products, we will send you our price and samples as soon as we receive your specific inquiry.
交易情景一
• 参考范文：
• Dear Sir or Madam,
• Subject: To Establish Business Relations
• We have learned your name and address from Guangzhou Commodity Trade Fair on Nov. 3 , 2010. At that time, you show great interest in our cotton blazers. We are now writing to you with a view of entering into business relations with you.
外贸函电PPT课件
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二、通函(Circular Letters, Circulars)
(一)概念 通函指在外贸活动中，为谋求建立业务关系 而发出的信函及传真。建立贸易关系的函电 可由进口商首先发出，也可以由出口商首先 出。其形式可以是信函也可以是传真。
(二)结构和写法 (1) 介绍本公司的经营范围和有关信息。 (2) 向潜在客户表明建立外贸关系的愿望。
(3) 如有需要对方提供的资料，可在信中直接提出。
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五、报盘函
(一)概念 报盘函又称报价函，是指在外贸活动中， 卖方为答复买方的询价而写的信函。也可 以不经询盘，由卖方直接向买方发出。报 价函可以通过信函或传真的方式发出。
(二)结构和写法 报盘函的格式可参阅外贸书信、传真的格 式部分。
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六、还盘函(Counter Offer)
(一)概念
询盘函又称询价函，其本质是一种要约邀请，是要约 (Offer)的前奏。根据询价方式的不同，询价函可以分 为一般询价函和具体询价函。
(二)结构和写法
(1) 初次询价应该在开头说明从何处获悉对方名称及商 品信息，并介绍自己的经营范围及规模，以便对方了 解。
(2) 询问的内容。询盘函的内容可包括商品名称、品质、 规格、单价及其他价格条件、装运、保险、付款方式 等，一份具体的询价函不一定要包含上述所有因素， 可以只涉及其中某一项或几项。
(3) 表达谢意，同时对未来的更多的合作表 示期待。
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第三节 有关合同履行的外贸函电
一、概述
与合同履行有关的外贸函电包括付款函电、通知发 运函、索赔函和答复索赔函等。这些函电是合同双 方权利、义务的体现，也是合同正常履行的必要保 证。
二、付款函电
(一)要求开出信用证的函电
《外贸英语函电》PPT课件 (2)
两种产品之间分配？第二，又 如何分配计算各型号月末完工产品本钱和月末在产
品本钱？第三，分配时，应 该采用什么方法？
为此，需要明确本钱核算的原理与方法 。
?新编本钱会计?第4章 本钱核算的原理与方法
第5章 产品本钱的计算
【案例引导】 某企业为一家生产普通民用家具的企业，设 有四个根本生产车间，分别为配料车间、加 工车间、组装车间和涂装车间。产品由四个 车间加工完成。配料车间生产的零件经过加 工车间继续加工成部件，组装车间负责将零 部件组装成成品，漆装车间进展烤漆。该企 业生产的普通民用家具市场成熟，销售稳定， 为了寻找新的利润增长点，企业决定生产高 档办公家具，按照客?新户编本订钱会单计?生第5章产产个品本性钱的化计算家具。 那么，企业会计人员对办公家具的本钱核算
500元，人工费用600元，制造费用200元。月末 22×1.75型号完工产品190个，
第在产4章品40本个钱；月核末算28的×1原.7理5型与号方完工法产品136个，
在产品69个。 作为会计人员势必要考虑三个问题：第一，本月累
计的原材料费用、人工费用 和制造费用如何在22×1.75型号和28×1.75型号
的本钱核算处理如下：
借：生产本钱——根本生产本钱 468 000
贷：原材料——ABS材料
468 000
借：生产本钱——根本生产本钱 650 000
贷：应付职工薪酬——工资
ห้องสมุดไป่ตู้
650 000
上述关于原材料和职工工资的本钱核算正确吗？
为此，需要明确本钱核算的账户和本钱核算的程序。
?新编本钱会计?第3章 本钱核算的账户和程序
为此，需要了解本钱核算的一般原那么和根本要
求。
?新编本钱会计?第2章 本钱核算的原那么和要求
品本钱？第三，分配时，应 该采用什么方法？
为此，需要明确本钱核算的原理与方法 。
?新编本钱会计?第4章 本钱核算的原理与方法
第5章 产品本钱的计算
【案例引导】 某企业为一家生产普通民用家具的企业，设 有四个根本生产车间，分别为配料车间、加 工车间、组装车间和涂装车间。产品由四个 车间加工完成。配料车间生产的零件经过加 工车间继续加工成部件，组装车间负责将零 部件组装成成品，漆装车间进展烤漆。该企 业生产的普通民用家具市场成熟，销售稳定， 为了寻找新的利润增长点，企业决定生产高 档办公家具，按照客?新户编本订钱会单计?生第5章产产个品本性钱的化计算家具。 那么，企业会计人员对办公家具的本钱核算
500元，人工费用600元，制造费用200元。月末 22×1.75型号完工产品190个，
第在产4章品40本个钱；月核末算28的×1原.7理5型与号方完工法产品136个，
在产品69个。 作为会计人员势必要考虑三个问题：第一，本月累
计的原材料费用、人工费用 和制造费用如何在22×1.75型号和28×1.75型号
的本钱核算处理如下：
借：生产本钱——根本生产本钱 468 000
贷：原材料——ABS材料
468 000
借：生产本钱——根本生产本钱 650 000
贷：应付职工薪酬——工资
ห้องสมุดไป่ตู้
650 000
上述关于原材料和职工工资的本钱核算正确吗？
为此，需要明确本钱核算的账户和本钱核算的程序。
?新编本钱会计?第3章 本钱核算的账户和程序
为此，需要了解本钱核算的一般原那么和根本要
求。
?新编本钱会计?第2章 本钱核算的原那么和要求
外贸函电 第一章
Lesson One
Business Letters
1.
The Layout of Business Letter（书信格 式） Addressing an Envelope（信封地址）
Dissimilarities in Letter Writing（不同 格式差异）
2.
3.
1.The Layout of Business LetterⅠ
Company 的缩写
ABC Trading Co，Ltd （No）234 Queen Street 纽约州 New York NY 11516 邮编 USA
Enquiry • offer
• negotiate
• First Enquiry • 首次询盘 • Firm offer • 实盘 • Negotiating bank • 议付银行
首先，总结一封标准的商业书信有哪些
部分组成，归纳一下有两大部分：一是 必需部分（ Standard Parts ）；二是可 供选择部分（Optional Parts ）。 其次，看一下外贸商务书信的总体结构。 最后，同学们看两封外cked Form，美式）。
4. Concreteness（具体） Concreteness means making the message specific and definite. 5. Conciseness（简练） Conciseness means saying things in the fewest possible words. To achieve this, try to avoid wordless or redundancy. （一）避免废话连篇 （二）避免不必要的重复 （三）短句、单词的运用
外贸函电课件整合完整版
外贸函电课件整合完整版外贸函电复习第一章商务信函基础知识English Correspondence for International Trade To understand the importance of communication skills in relation to the career success, and explain the need for thinking critically, taking charge of your career, and strengthening your communication skills (reading, listening, speaking and writing).Unit OneBasic Knowledge of Business Letter Writing The structure and layout of a business letter Writing principles of business letter (7C原则) Courtesy 礼貌Consideration 体谅Completeness 完整Clarity 清楚Conciseness 简洁Concreteness 具体Correctness 正确第二章建立贸易关系Unit TwoEstabilishing Business Relations建立贸易关系是交易的第一个环节。
良好的开端是成功的一半。
因此，在写有关建立贸易关系的信函时，应注意礼貌、得体，并应将自己要表述的内容清楚的叙述完整。
Estabilishing Business Relations1、常用模式1.进口商写给出口商2.出口商写给进口商Dear Sirs; Dear Sirs;A.如何得知对方信息 A.如何得知对方信息B.表明自己意图 B.得知贵方有需求C.介绍本公司 C.介绍本公司D.请提供相关信息 D.随函附寄目录等E.盼回复 E.盼回复2、常用句型A类：从…得知贵方信息We have heard from China Council for thePromotion of International Trade that you are in the market for Electric Appliance.从中国国际贸易促进委员会获悉，你们有意购买电器用品。
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Chapter 3
Tactics for Written Negotiation
1. General tactics in written negotiation materials
a. Be polite and courteous b. Write concisely c. Deliver complete information
c. Full block Form
• Every part of the letter is typed from the left margin. It is convenient to type but the layout is not rather beautiful.
2. Structure of a Business Letter
Correspondence of International Trade
Chapter 1
Structure and Layout of International Business Letter
1. Format of Letter Typing
• a. Indented Form • b. Modified Block Form • c. Full Block Form
Useful Expressions
• We are pleased to inform you that… • We have pleasure in informing you that… • We have the pleasure of apprising you of… • Please allow us to call your attention to… • The purpose of this letter is to inform you
2. Request skills
c. Ask for free samples or free trial
The letter need be especially courteous and tactful. Comments showing confidence in the reader or appreciation on products may be helpful. Do not ask for more than common sense would dictate. You have to claim clear what kind of products or service you need and add your address that is convenient to receive sample products.
• We are in receipt of your letter of the 7th July… • We have duly received your favor of the 5th March…
Chapter 2
Writing for Effectiveness
1. Before starting the letter
• A. The Principle Parts • B. Miscellaneous Matters
A. The Principle Parts
• The Heading • The Date • The Inside Address • The Salutation • The Body of the Letter • The Complimentary Close
▪ a. Use familiar words ▪ b. Choose short words ▪ c. Use specific terms with caution ▪ d. Use strong and weak expressions
properly
▪ e. Write Concretely
Useful Expressions
▪ We are concerned that… ▪ I look forward to having your decision in
the next few days.
▪ By all means phone me or write to me if I
can help you further.
2. Notice the word effect
▪ f. Prefer the active voice to the passive
one
▪ g. Avoid overuse of camouflaged verb. ▪ h. Select words and idioms for precise
▪ a. Adapt your reader ▪ b. Assemble the information ▪ c. Determine the objective ▪ d. Predict the readers’ reaction ▪ e. Select the letter plan
2. Notice the word effect
that… • The purpose of this letter is to inform you
that…
Useful Expressions
• We have pleasure in acknowledging receipt of your esteemed favor of the 3rd May…
that…
Useful Expressions
• The object of this letter is to tell you… • Please inform me that… • We should be glad if you would inform me
that… • We will thank you for your informing me
a. Indented Form
• 1. Sender’s address is printed in the up-middle part, or typed in the up-right part with date below it.
• 2. The receiver’s starts from the left margin. • 3.The opening line in each paragraph is indented. • 4. The complimentary close and the signature is
hesitate to let us know.
▪ I should be in touch by phone in a few days. ▪ You may be sure that I shall do my best to… ▪ We are delighted that you… ▪ Please inform us at your earliest convenience.
typed at the right bottom.
b. Modified Block Form
• 1. Paragraphs are not indented. • 2. the date, complimentary close and
signature are aligned slightly past the center of the page.
B. Miscellaneous Matters
• The Reference • For the Attention of… • The Subject Heading • The Enclosure • The Identification Marks • Copy Notation • The Postscript
3. Structure and Format of Business E-mail
• A. The Heading
“TO” and “From” “Bcc” and “Cc”
• B. The Text
“Salutation” “Body” “Complimentary Close” “Signature”
4. Construction of Paragraph
▪ a. Make the paragraph in unity ▪ b. Use topic sentence
topic sentence at first topic sentence at end topic sentence with paragraph
meaning
3. Construction of Sentence
▪ a. Limit sentence content ▪ b. Avoid using cluttering phrases ▪ c. Eliminate surplus words ▪ d. Avoid unrelated ideas in one sentence ▪ e. Avoid illogical construction
▪ I would be interested in hearing about your
progress.
▪ Thank you for your willing co-operation
Useful Expressions
▪ For any further information, please do not
▪ c. Make paragraph coherent
Useful Expressions
▪ Thank you for your letter of enquiring… ▪ Thank you for agreeing to… ▪ Thank you for your kind invitation of … ▪ I am pleased to enclose… ▪ I am happy to accept… ▪ I was delighted to receive your letter