9、a) We have your letter in which you say that our interest figures are not correct. In reply we wish to say that the interest has figured just as provided for in the written contract which you signed and which we now hold. 我們已經(jīng)收到你們來信。在信中，你們說到利息的數(shù)字不對。而我們要說，利息的數(shù)字是合同中早已規(guī)定好的。合同你們已簽，并且，我們手中也有。
b) Thank you for your letter of the 12th in which you gave us your understanding of interest due to us under contract # 87. We have been glad to recheck our computations and to reread the contract, but we have been unable to find any evidence of error. Our method of figuring the account is explained in detail below. We are sure that it will make everything perfectly clear. 貴方十二日來信，我們已經(jīng)收悉。信中說到，貴方對號碼為#87合同規(guī)定的支付我方的利息數(shù)字有看法。我方非常樂意地進(jìn)行了復(fù)查并又看了合同，但是，我方?jīng)]有發(fā)現(xiàn)有什么差錯。下面詳細(xì)說明了我方的計算方法。我方堅信，一切將會弄得清請楚楚。［2］
此組句子間的區(qū)別同上。
10、(When turning down an offer)
a) Unfortunately, we got a better offer. 不幸的是，我們已有更好的報盤。你們的報盤就不要了。
b) We were pleased to receive your offer, but we got a better offer. 貴方報盤已經(jīng)收悉，我方非常高興。但是，我方又有了條件更加優(yōu)惠的報盤。［4］
第一句直截了當(dāng)，腔調(diào)生硬，聽上去很不舒服。而在第二句中，寫信人盡管有了更好的選擇，但是，他仍不失禮貌風(fēng)度，并且，還為以后合作留有余地。
第三，在商務(wù)英語書信中，我們切記，無論是給誰寫信，我們都應(yīng)從對方的角度來看問題，考慮對方的處境，明白對方的難處，站在對方的立場上。采用你方觀點(diǎn)（You-attitude）寫信，說明我們理解對方、體諒對方。試比較：
11、We-viewpoint：
a) You have not opened the L/C for your order，which has been ready for shipment for a long time．We have written to you several times，but much to our regret，we have not had any reply from you to the moment．你方訂的貸等待裝運(yùn)已久，但你方還沒有開出相關(guān)信用證。我們給你方寫了好幾次信，但非常遺憾，到目前為止，我們還沒有收到你方回信。
b) We regret to say that we have to cancel your order because of your failure to open the L/C in time．由于你方?jīng)]按時開出信用證，我們很遺憾地說，我們不得不取消你方定貨。
c) You did not open the L/C according to the contract terms；therefore, you are requested to amend the L/C as follows.你方未遵照合同條款開出信用證，因而，請你方修改信用證如下。［3］
12、You-viewpoint：
a) The goods you ordered have been ready．Please let us know when we can expect to receive the covering L/C，upon receipt of which，we will effect shipment without delay．你方訂貨已經(jīng)備好。請告知我們什么時候能收到該訂貨的信用證，我們一收到信用證，就會立即裝運(yùn)。
b) Please let us know if there is something in the way that precludes you from establishing the L/C．請告知我們是否有什么障礙使你方開不出信用證。
c) There are some discrepancies existing between the L/C stipulations and the terms of contract．For smooth effectuation of shipment，we shall appreciate your amending the L/C as follows. 信用證規(guī)定與合同條款有些出入，為了順利辦理裝運(yùn)，我們將感謝你方修改信用證如下。［3］
從以上實例分析來看，采用你方觀點(diǎn)的方法顯然比我方觀點(diǎn)的方法更有禮貌，更為恰當(dāng)。
第四，在商務(wù)英語書信交際中，經(jīng)常使用的尊稱語，親呢語、祝頌語乃至含蓄委婉語等都體現(xiàn)了禮貌原則。雖然用詞委婉有背“真話實說”的道德標(biāo)準(zhǔn)，但是，G. N. Leech認(rèn)為，委婉的話語是建立在禮貌這一文化因素上的。［5］采用比較含蓄委婉的語言在商務(wù)英語書信交際中使用較為廣泛。試比較：
13、a) Your order NO．85 for l00，000 yards of Cotton Prints Art．NO．1002 is rejected．我們拒絕了你方85號關(guān)于訂購貨號1002號印花布十萬碼的訂單。
b) We regret to inform you that we have been unable to accept your order NO．85 for 100，000 yards of Cotton Prints Art．No．1002．我們遺憾地通知你方我們已不能接受你方85號關(guān)于訂購貨號1002號印花布十萬碼的訂單。［3］
后一句比前一句恰當(dāng)，因為后一句比較含蓄，前一句則比較直接、生硬。因此，后一句就是禮貌用語。
另外，我們還可以使用虛擬語氣來使要表達(dá)的令人不快的意思顯得間接委婉。試比較： 14、a) If another instance of this discrepancy between the sample and the goods received
occurs, it will be very embarrassing．如果訂貨樣品與收到的貨物不符的情況再發(fā)生的話，會令人十分困窘。
b) If another instance of this discrepancy between the sample and the goods received should occur，it world be very embarrassing．［3］
第二個句子比第一個句子更婉轉(zhuǎn)，因此，它就較為禮貌
b) Thank you for your letter of the 12th in which you gave us your understanding of interest due to us under contract # 87. We have been glad to recheck our computations and to reread the contract, but we have been unable to find any evidence of error. Our method of figuring the account is explained in detail below. We are sure that it will make everything perfectly clear. 貴方十二日來信，我們已經(jīng)收悉。信中說到，貴方對號碼為#87合同規(guī)定的支付我方的利息數(shù)字有看法。我方非常樂意地進(jìn)行了復(fù)查并又看了合同，但是，我方?jīng)]有發(fā)現(xiàn)有什么差錯。下面詳細(xì)說明了我方的計算方法。我方堅信，一切將會弄得清請楚楚。［2］
此組句子間的區(qū)別同上。
10、(When turning down an offer)
a) Unfortunately, we got a better offer. 不幸的是，我們已有更好的報盤。你們的報盤就不要了。
b) We were pleased to receive your offer, but we got a better offer. 貴方報盤已經(jīng)收悉，我方非常高興。但是，我方又有了條件更加優(yōu)惠的報盤。［4］
第一句直截了當(dāng)，腔調(diào)生硬，聽上去很不舒服。而在第二句中，寫信人盡管有了更好的選擇，但是，他仍不失禮貌風(fēng)度，并且，還為以后合作留有余地。
第三，在商務(wù)英語書信中，我們切記，無論是給誰寫信，我們都應(yīng)從對方的角度來看問題，考慮對方的處境，明白對方的難處，站在對方的立場上。采用你方觀點(diǎn)（You-attitude）寫信，說明我們理解對方、體諒對方。試比較：
11、We-viewpoint：
a) You have not opened the L/C for your order，which has been ready for shipment for a long time．We have written to you several times，but much to our regret，we have not had any reply from you to the moment．你方訂的貸等待裝運(yùn)已久，但你方還沒有開出相關(guān)信用證。我們給你方寫了好幾次信，但非常遺憾，到目前為止，我們還沒有收到你方回信。
b) We regret to say that we have to cancel your order because of your failure to open the L/C in time．由于你方?jīng)]按時開出信用證，我們很遺憾地說，我們不得不取消你方定貨。
c) You did not open the L/C according to the contract terms；therefore, you are requested to amend the L/C as follows.你方未遵照合同條款開出信用證，因而，請你方修改信用證如下。［3］
12、You-viewpoint：
a) The goods you ordered have been ready．Please let us know when we can expect to receive the covering L/C，upon receipt of which，we will effect shipment without delay．你方訂貨已經(jīng)備好。請告知我們什么時候能收到該訂貨的信用證，我們一收到信用證，就會立即裝運(yùn)。
b) Please let us know if there is something in the way that precludes you from establishing the L/C．請告知我們是否有什么障礙使你方開不出信用證。
c) There are some discrepancies existing between the L/C stipulations and the terms of contract．For smooth effectuation of shipment，we shall appreciate your amending the L/C as follows. 信用證規(guī)定與合同條款有些出入，為了順利辦理裝運(yùn)，我們將感謝你方修改信用證如下。［3］
從以上實例分析來看，采用你方觀點(diǎn)的方法顯然比我方觀點(diǎn)的方法更有禮貌，更為恰當(dāng)。
第四，在商務(wù)英語書信交際中，經(jīng)常使用的尊稱語，親呢語、祝頌語乃至含蓄委婉語等都體現(xiàn)了禮貌原則。雖然用詞委婉有背“真話實說”的道德標(biāo)準(zhǔn)，但是，G. N. Leech認(rèn)為，委婉的話語是建立在禮貌這一文化因素上的。［5］采用比較含蓄委婉的語言在商務(wù)英語書信交際中使用較為廣泛。試比較：
13、a) Your order NO．85 for l00，000 yards of Cotton Prints Art．NO．1002 is rejected．我們拒絕了你方85號關(guān)于訂購貨號1002號印花布十萬碼的訂單。
b) We regret to inform you that we have been unable to accept your order NO．85 for 100，000 yards of Cotton Prints Art．No．1002．我們遺憾地通知你方我們已不能接受你方85號關(guān)于訂購貨號1002號印花布十萬碼的訂單。［3］
后一句比前一句恰當(dāng)，因為后一句比較含蓄，前一句則比較直接、生硬。因此，后一句就是禮貌用語。
另外，我們還可以使用虛擬語氣來使要表達(dá)的令人不快的意思顯得間接委婉。試比較： 14、a) If another instance of this discrepancy between the sample and the goods received
occurs, it will be very embarrassing．如果訂貨樣品與收到的貨物不符的情況再發(fā)生的話，會令人十分困窘。
b) If another instance of this discrepancy between the sample and the goods received should occur，it world be very embarrassing．［3］
第二個句子比第一個句子更婉轉(zhuǎn)，因此，它就較為禮貌