建交函
Dear Sirs,
Having obtained your name and address from Messrs Anderson & Co. Rotterdam, we are writing to you in the hope of establishing business relations between us.
We have been importers of arts & crafts for many years with long standing and high reputation. At present, we are interested in various kinds of Chinese arts & crafts and would appreciate your catalogues and quotations list.
If your prices are in line, we trust we can reach important business.
We have enjoyed good reputation in our country. As for credit standing concerning our firm, you may contact the Foreign Trade department of Holland. They are well acquainted with our firm.
We are looking forward to receiving your early reply.
询价
Dear Sirs,
We learn from one Indian company of the same trade that you are producing for export bedsheets and pillowcases. We are interested in them, for there is a steady demand in our market for bedsheets and pillowcases of good quality. We should be obliged if you would send us details of your various ranges, including sizes, colors and prices, and also material used.
As to terms of payment, we usually require irrevocable L/C at sight. Please inform us of your prices on the basis of FOB. When quoting, please inform us of the discount you would grant on purchases of not less than 100 dozen of individual items.
To enable us to have a better understanding of your products, please send us by air sample for reference.
We are big dealers in textiles and believe there is a promising market in our area for moderately priced goods of this kind mentioned.
Please be assured that if your price is acceptable, we will place order with you right away. Your early reply to this enquiry is highly appreciated.
Huaxin Trading Co. Ltd
14th Floor Kingstar Mansion, 676 Jinlin Rd. Shanghai, China
Tel : (021) 62144562 Fax : (021) 621144667
25th March, 1998 Kiddie Knorner, Inc. Vancouver, Canada
Dear Sir,
Thank you for your order No.98-C008 of March 21, 1998 and we are glad to confirm that all the items required are in stock. It is our pleasure to supply you again and we are sure that you will be satisfied with the shipment of this time.
Enclosed is our Sales Confirmation No. 98-CA02 in duplicate. Please countersign it and return one copy to us for filing.
You are kindly requested to open the relative L/C without delay on receipt of which we will effect the shipment before the end the month. Please rest assured that we will send shipping advice as soon as the shipment is completed.
The said order and your further orders will have our immediate attention.
Yours sincerely,
Huaxin Trading Co. Ltd
Gao JunLong Salesman 改盘
14th Floor Kingstar Mansion, 676 Jinlin Road, Shanghai, China
Tel: (021) 62597480 Fax: (021) 62597490 Zip Code: 200002
Huaxin Trading Co. Ltd
Dear Sir or Madam,
We have received your Letter of Credit established for the application of James Brown & Sons. Thank you for your prompt issuing.
However, when we checked the L/C with the relevant contract, we found the following mistakes:
1. The amount in words is different from that in figure.
2. The L/C expires in the applicant country.
3.The goods are insured for 130% of the invoice value against Institute Cargo Clauses (A).
4. In the clause of “covering shipment of”, the quantity of HX1115 and HX4510 are wrong.
5. The L/C prohibits transshipment.
6. In the special clause, it requires “All goods must be shipped in one 20’CY To CY container and B/L showing the same”, but in fact there are altogether four 20 CY containers.
第二篇：外贸函电-还盘
第六章 Counter-Offers还盘
第一节 Counter-Offers Letters还盘信
一、The Steps of Writing Counter-offer Letters还盘信的写作步骤
还盘（Counter Offer）又称还价。指交易一方收到对方报盘后，不同意或不完全同意报盘中的内容，但又有意达成交易，为进一步洽商，便向对方提出新的条件，修改条件或其他要求，均称为还盘。
还盘是对卖方的原报盘的部分或全部拒绝。在还盘信中，买方可对报盘的某些条款提出不同意见。为了向卖方表明自己的立场，买方应阐明适当的理由，继而提出自己的条件。对买方的提议卖方可以接受或拒绝。如果拒绝，卖方可提出反还盘。这个过程可能有很多轮，直至最后成交或交易谈判失败。
还盘是对发盘的拒绝。还盘一经做出，原发盘即失去效力，发盘人不再受其约束。 还盘可以有很多轮直至成交或取消交易。在还盘时，重要的是清楚地陈述自己的观点，认真选词避免误解，这里可以参考报盘的规则。
还盘信结构如下： 1〃感谢对方的报盘；（Thanking the reader for their quotation） 情景搭配用语：[Useful expressions] ● We wish to thank you for your letter of…（感谢你方……的来信） ● Thank you for …（感谢……） ● In reply to…（回复……） ● We thank you for…（感谢……） 2〃对不能接受报盘表示歉意；（Showing your regret for not being able to accept the offer）
情景搭配用语：[Useful expressions] ● We regret to say…（很遗憾……） ● While we thank you for…（感谢……但是……） ● Regretfully…（很遗憾……） 3〃说明自己不能接受报盘的理由；（Stating the reasons for not being able to accept the offer）
情景搭配用语：[Useful expressions] ● As the market is declining… （由于市场下跌……） ● Our customers find it too high to accept.（我方客户认为太高无法接受。） ● Some other makes can be easily obtained at much lower prices.（可以低价得到其他产品。）
4〃阐述自己的观点，包括可以接受的条款、价格等（做具体还盘）；（Stating your own idea，including terms and conditions acceptable，etc.）
情景搭配用语：[Useful expressions] ● If you reduce your price by…（如果能降价……的话） ● We suggest you reduce your price by …（建议你方降价……）
● A reduction of 3% will help us promote the product.（降价3%会帮助我方促销。） 5〃表示希望对方考虑自己的还盘，敦促对方尽早接受，并提示一起做生意的机会。（Wishing the reader to accept your counter-offer, urging the reader to accept early, and mentioning the opportunities of doing business.）
情景搭配用语：[Useful expressions] ● We wish you will consider…favorably.（希望同意……） ● We are anticipating your favorable…（盼你方早日肯定答复……） ● We are still interested in doing business…（我们还希望与你方做生意……）
二、Text Explanation and VocabularyⅠ课文分析和词汇1
Dear Sirs,
RE：COUNTER-OFFER FOR BICYCLES
Thank you for your letter concerning the offer for the captioned1bicycles. Although we appreciate the
quality of your bicycles, their price is too high for us to2accept. （提及上一封信，并直接表明自己的看法） Referring to3the Sales Confirmation4No.8965, you will find that we ordered 1000 bicycles of the same brand5at the terms and conditions6stipulated7in that Sales Confirmation, but the price was 10% lower than your present price. （解释还盘的原因。）
Since we placed the last order, price for raw materials8has been decreased considerably9. Retailing10price for your bicycles here has also been reduced11by 5%. Accepting your present price will mean great loss12to us, let alone13make profits14. （进一步说明理由。）
We would like to place repeat orders15with you if you could reduce your price at least16by 1.5%. Otherwise17, we have to shift18to the other suppliers19for our similar request. （表明自己的立场。） We hope you take our suggestion into serious consideration20and give us your reply as soon as possible.（希望对方考虑还盘并早日回复。）
Yours truly,
讲解：
第一段：
Thank you for your letter concerning the offer for the captioned1bicycles. Although we appreciate the quality of your bicycles, their price is too high for us to2accept.
1〃captioned标题下的。还可以说subject，意为标题下的。
2〃Too…to太……而不能……。
例：
（1）This price is too high for us to accept. （这个价格太高，我们不能接受。） （2）This seems too good to be true. （这看起来太好了不像真的。） 讲解： 第二段：
Referring to3the Sales Confirmation4No.8965, you will find that we ordered 1000 bicycles of the same brand5at the terms and conditions6stipulated7in that Sales Confirmation, but the price was 10% lower than your present price. Since we placed the last order, price for raw materials8has been decreased9considerably10.
Retailing11price for your bicycles here has also been reduced12by 5%. Accepting your present price will mean great loss13to us, let alone14make profits15.
3. referring to关于。意思同with reference to，with regard to。
例：Referring to your inquiry of May 5，we very much regret that…（关于你方5月5日的询盘，很遗憾……）
4. Sales Confirmation销售确认书。
confirmation确认，名词。 例：If you accept our offer, please cable us for our confirmation.（如你能接受我方报价，请来电确认。） Confirm确认，动词。后面接名词或动名词。 例：We confirm having received your order No. 1234.（我们确认收到你方第1234号订单。） 5. brand品牌。 6. terms and conditions条款。 7. stipulate规定，动词。 例： （1）The contract stipulate that shipment be made in June. （合同规定六月份装运。） （2）It is stipulated in our Sales Confirmation that payment be made by L/C. （我们的销售确认书规定用信用证付款。）
（3）The seller must pack the goods as stipulated in the contract.（卖方必须按照合同的规定包装。）
8. raw materials 原材料。名词。
例：The price for raw materials has gone up. （原料的价格已经上涨。）
9. decrease ，下降，减少。动词。
例：
（1）The number of children in the school has decreased this year. （在校的儿童人数有所减少。）
（2）Production has decreased this year. （今年生产下降了。）
decrease 名词。减少，下降。
例：There was a decrease in the number of children in school. （在校的儿童人数有所减少。）
10. considerably 大量地。意思同substantially。 例：Sales have increased considerably. （销量大量增加。） 11. retailing price 零售价。 12. reduce降价，动词。reduction是其名词形式，后面接in。 例： （1）In order to close this deal we shall further reduce（cut）our price.（为了达成交易，我方将再降价。） （2）A 5% reduction in your price is necessary. （应该降价5% 。） reduce…by…减少… 13. loss 损失，名词。动词是lose。 例： （1）Our loss was US$1200. （我们的损失是1200美元。） （2）We have lost US$1200. （我们损失了1200美元。） 14. let alone 更不用说。 例： （1）He can not afford a bicycle, let alone a car. （他连自行车都买不起，更不用说汽车了。） （2）He is not allowed to see it, let alone touch it. （都不允许他看，更不用说摸了。） 15. make profit 盈利。Profit 利润。 例：We have made a lot of profits this year. （今年我们盈利不少。） 讲解： 第三段：
We would like to place repeat orders16with you if you could reduce your price at least17by 1.5%. Otherwise18, we have to shift19to the other suppliers20for our similar request.
16. repeat重复（续订），名词。
例：We are very glad to be able to place with you a repeat order for Ammonium Sulphate. （能向你方续订硫铵我方很高兴。）
repeat动词，再供应。
例：We can repeat the goods. （我们可以再次供应这些货物。）
repeat order续订货。
例：Should this trial order prove satisfactory to our customers, we can assure you that repeat orders in increased quantities will be placed.（如果这次试订货使我们客户满意的话，我们可以向你们保证将有更大数量的续订货。）
17. at least 至少。与之相反的是at most最多。
例：We shall place orders to the amount of at least $10,000. （我们将订购价值至少一万美元的货。）
18. otherwise否则，副词。 19. shift 转向，动词。 20. supplier 供应商。 例：Our supplier is pressing us for immediate shipment. （我们的供应商正在督促我们立即交货。） supply提供、供应、供货。可以是名词或动词。词组有supply sb with sth。 例： （1）We can supply you with all kinds of leather shoes. （我们能够给你们供应各种各样的皮鞋。） （2）Supply exceeds demand now. （现在供给大于需求。） 讲解： 第四段：
We hope you take our suggestion into serious consideration21and give us your reply as soon as possible.
21. take sth. into consideration 考虑……。意思同consider。
例：Please take our proposal into consideration. （请考虑我们的建议。）
consideration考虑。名词。
例：Please give the above your best consideration.（请优先考虑上述问题。）
译文：
事由：
们对标题下的自谢谢你们对标题下的自行车报价的来信。
我们虽然赞赏你们自行车的质量，但价格太高不能接受。请参阅8965号销售确认书，按此销售书我方订购了相同牌号的自行车1000辆，但价格比你方现报价格低10%。自从上次订购以来，原材料价格跌落很多，这里你们自行车的零售价也下跌了5%。接受你方现时的报价意味着我们将有巨大亏损，更不用谈利润了。
然而如果你们至少降价1.5%，我们非常愿意向你方续订货。否则，我们只能转向其他供应商提出类似需求。
我们希望你们认真考虑我方建议，并及早答复我方。
您诚挚的，
三、Text Explanation and VocabularyⅡ课文分析和词汇2
Dear Sirs
We write to thank you for your quotation of 20th March and the samples cutting you enclosed. Having carefully examined1the samples, we feel quite satisfied with2the quality of your goods and the way in which you have handled3our inquiry. It would be profitable4for both sides5if a long-term6business relationship could be established. （感谢对方报盘）
However, our marketing research7reveals8that the prices you quoted appear to9be on the high side even for goods of your quality. Goods of similar quality10which are sold at the prevailing11levels are 3% cheaper than yours. Some of our clients12feel worried13that accepting such an offer would only leave them with14a small margin15of profit on their sales. （表示遗憾并解释原因）
We suggest that you make some allowance16, say17, 2% off18your quoted prices? We feel confident19that the revised20ones would help introduce your products into our local markets. And you could also rely on21large volume22of orders from us if our customers see increasing benefits from their deals. （具体还盘）
Please kindly inform us of your decision as soon as possible because we need your information to work out23our import schedule24by the end of this month. （希望对方接受并尽早通知他们）
Yours faithfully 讲解： 第一段： We write to thank you for your quotation of 20th March and the samples cutting you enclosed. Having carefully examined1the samples, we feel quite satisfied with2the quality of your goods and the way in which you have handled3our inquiry. It would be profitable4for both sides5if a long-term6business relationship could be established.
1. examine 检查，动词。 例： （1）The doctor examined her carefully. （医生给她作了仔细的检查。） （2）Yesterday the firemen examined the ground carefully, but were not able to find any broken glass. （昨天，消防队员们仔细地检查了地面，但未能找到任何碎玻璃。）
2. feel satisfied with同be satisfied with对……满意，感到满意。主语是人。 例： （1）We are quite satisfied with our order. （我们对我方订货很满意。） （2）He is satisfied with our service. （他对我们的服务感到满意。） satisfactory 令人满意的。主语是事物。 例：Our goods are satisfactory to them. （我们的货物令他们满意。） 3. handle 经营。意思同deal in。动词。 例： （1）We handle the import and export of textiles. （我方经营纺织品的进出口。） （2）This company handles textiles. （这个公司从事纺织品生意。）
4. profitable 形容词，有利润的。 例： （1）This business is profitable. （这种生意有利可图。） （2）The contract is profitable. （这个合同有利润。） 5. both sides 双方side在这里指一方，同party。 例：Satisfaction of both sides can lead to business. （双方满意能成交生意。） 6. long-term长期的。短期的是short-term。 例： （1）They have applied to the bank for a long-term loan. （他们向银行申请了长期贷款。）
（2）Our long-term goal is to become the largest importer in this city. （我们的长期目标是成为这个城市的最大进口商。）
讲解： 第二段： However, our marketing research7reveals8that the prices you quoted appear to9be on the high side even for goods of your quality. Goods of similar quality10which are sold at the prevailing11levels are 3% cheaper than yours. Some of our clients12feel worried13that accepting such an offer would only leave them with14a small margin15of profit on their sales.
7. marketing research市场调查。 例：We have done a lot of market research. （我们做了大量的市场调查。） 8. reveal显示，动词。意思同show。 例： （1）Another thorough check-up reveals that… （再次彻底检查发现……） （2）Our investigation reveals that the articles we packed were identical with what were listed on our invoice. （我们的调查显示我们的包装的货物和#5@p上列的是一样的。）
9. appear看来。不及物动词。 例： （1）She appear very tired. （她显得很疲劳。） （2）He appears to want to leave. （他看来要走。） 10. Goods of similar quality 类似质量的货物。 Similar 类似的。 例：In future，you must avoid a similar incident.（将来你方要避免发生类似的事件。）
11. prevailing 时下流行的，现行的。 例： （1）We would like to know something about the styles prevailing at your end.（我们想了解一些你处流行的式样）
（2）The prevailing price is $550.00 per m/t. （现在的市价是每公吨550美元） 12. clients 意思是客户，同customer。 例： （1）One of our clients is interested in your cotton piece goods. （我们的一个客户对你方的棉布感兴趣。）
（2）We have many clients in this city. （在这个城市我们有很多客户。） 13. feel worried 也可以说be worried，担心。后面可以接从句或短语。 例： （1）The sellers feel worried about the availability of shipping space.（卖方对搞到舱位十分关心。）
（2）I am worried that he can not reach here in time. （我担心他不能及时赶到这里。）
14. leave … with 给……留下…… 例：His wife left him with a lot of money. （他妻子给他留下一大笔钱。） 15. margin 余地，small margin of profit没什么利润。 例：We have little margin of profit selling at this price. （我们以这个价格销售没什么利润。）
讲解： 第三段： We suggest that you make some allowance16, say17, 2% off18your quoted prices? We feel confident19that the revised19ones would help introduce your products into our local markets. And you could also rely on20large volume21of orders from us if our customers see increasing benefits22from their deals.
16. allowance 允许，被允许的东西，名词。make allowance for为......留出余地。 例：We must make a liberal allowance for such unforeseen circumstances arising during transit.（我们必须充分考虑到运输途中发生的这些意外情况。）
17. say 比如说，有时也用namely。 例：Your reduction in price, say, 5% will make it easier for us to promote sales. （你方降价，比如5%会使我们容易推销。）
18. 2% off让利2%，给2%的折扣，即98折。 例：ten per cent off （九折） 19. confident 有信心的。常用表达法有be（feel） confident in, feel（be） confident that。
例：We are confident in the quality of our products.（我们对我方产品质量有信心）
confidence名词，信心。 例：We have confidence in your cooperation.（我们对你们的合作有信心） 20. revise修改，动词。 例：We have revised our price to your level. （我们把价格降到了你方的水帄。）
21. rely on依靠，依赖。动词短语。 例： （1）We were told that we could always rely on your prompt and accurate shipment. （我们了解到我们总是可以信赖你们迅速准确的装运。）
（2）You can always rely on his honesty. （你总可以信赖他的诚实。） 22. large volumes of 大量的。 例：Large volumes of business has been done between us before. （我们之间以前做过大量的生意。）
讲解： 第四段： Please kindly inform us of your decision as soon as possible because we need your information to work out23our import schedule24by the end of this month.
23. work out制定，做出。 例： （1）I We have worked out a schedule. （我们已经制定出了一个计划。） （2）We shall work out our quotation as soon as possible. （我们会尽快做出报价。）
24. schedule 目录。 例：import schedule （进口商品目录） schedule 还可以当时间表讲。 例：We have finished our work before schedule. （我们提前完成了任务。） 译文： 先生们 感谢你方三月二十日的报价以及附寄的剪样。在仔细检查样品之后，我们对你们的产品质量以及你们处理我们询价的做法都感到满意。如果建立长期业务关系对我们双方都有利。
但是，我方市场调查表明，你方所报价格就你方货物的质量来说有些偏高。市场中同样质量的产品比你方便宜3%。我们一些客户担心接受这样的报价获利会很少。 我们建议你方作些让步，比如，报价降低2%。我们相信降低的报价会帮助我们在当地市场销售。你还可以相信，如果我方客户这次获利的话会大量订货。
请尽快通知我们你方的决定，因为我们需要根据你方信息在月底前作出进口目录。
您诚挚的
四、Useful Language还盘信的常用句式
1. It’s not possible for us to make any sales at this price.
我们无法以这种价格销售。
2. Your price is higher than other companies.
你方的价格比其它公司的价格高。
3. We make a counter-offer to you of $150 per metric ton F.O.B. London.
我们还价为每公吨伦敦离岸价150美元。
4. We can’t accept your offer unless the price is reduced by 5%.
除非你们减价5%，否则我们无法接受报盘。
5. I’m afraid I don’t find your price competitive at all.
我看你们的报价毫无任何竞争性。
6. If the price is higher than that, we’d rather call the whole deal off.
如果价格比这还高，我们宁愿放弃这桩生意。
7. While thanking you for your quotation of … we regret to say that your price is on the high side. 感谢你方对……的报价，但是遗憾地说你方价格偏高。
8. We do not think there is any possibility of business unless you cut your price by 20%.
我们认为不可能达成交易，除非你们降价20%。
9. We hope you can grant us a 3% discount for any order of more than 100 bales.
我们希望你方对多于100包的订货让利3%。
10. We appreciate your offer, but we find it on the high side.
感谢你方报价，但是我们认为此报价太高。
11. If you cannot reduce your price, we will buy other makes.
如果你们不降价，我们不得不到他处购买。
12. We request that you should carefully consider our proposal.
我们请你们认真考虑我方出价。
13. A Japanese supplier under quotes you by 4%.
一家日本供应商比你们的报价低4%。
14. If the quality of your products is satisfactory and the prices reasonable, we would place a large order with you.
如你方商品质量优良、价格合理，我方会与你大量订货。
第二节 Declining Counter-Offer Letters回复还盘信
一、The Steps of Writing Counter-offer Letters回复还盘信的写作步骤
卖方接到还盘信之后，要迅速地做出回复。如果是同意对方的还盘，应说清楚原因并建立良好关系。如果拒绝对方的还盘，则需要小心解释原因。因为谢绝还盘信是一种传递否定信息的函电。但写信人拒绝的是一笔交易，而不是表示永远绝交。写信目的是通知对方坏消息，同时也传递愿意继续保持业务关系的信息。因此在写这种信函时，要注意礼貌周到，虽然客气地拒绝了对方还盘，但从感情上给对方安慰，从而使交易有可能进行下去。
回复还盘信结构如下： 1〃告诉对方你已明了其意图并表示遗憾；（Telling the reader that you have known their intent and show your regret）
情景搭配用语：（Useful Expressions） ●We note from…（我们从……得知） ●We regret to learn that…（我方得知……） ●Your letter of…has been noted…（你方……来信已收到） 2〃说明可以接受或表示遗憾不能接受还盘；（Expressing your acceptance or regret that counter-offer is not acceptable）
情景搭配用语：（Useful Expressions） ●We regret to say…（很遗憾……） ●While we…we regret…（虽然……但很遗憾……） ●We very much regret that…（非常遗憾……） 3〃解释接受或者不能接受对方还盘的原因；（Explaining the reasons for accepting or declining the counter-offer）
情景搭配用语：（Useful Expressions） ●For your information,（由于……） ●At present, we…（目前我方……） ●As you know…（你知道……） 4〃表示希望建立长期的业务关系。（Wishing to establish long business relations） 情景搭配用语：（Useful Expressions） ●If later on…（如果以后……） ●We assure you …（我们保证……） ●We wish to receive…（希望收到……） ●We expect to serve you…（希望为你方服务……）
二、Text Explanation and VocabularyⅠ课文分析和词汇1
Seller accepts buyer’s counter-offer
卖方接受买方的还盘
Dear Sirs ,
I am sorry to learn1from your letter of 23rd August that you find our prices too high. We do our best to2keep prices as low as possible without sacrificing3quality and are constantly4enquiring into5new methods of manufacture. （对对方的还盘表示遗憾并解释原因。）
Considering the quality of the goods offered, we do not feel that the prices we quoted are at all6excessive7, but bearing in mind8the special character9of your trade, we have decided to offer you a special discount of 4% on a first order for f250. We make this allowance because we should like to do business with you if possible, but I must stress10that it is the furthest11we can go to help you. At least I hope this revised offer will now enable12you to place an order. （对还盘的具体回复并说明自己所作的努力，以及希望对方早日订货。）
Yours faithfully, 讲解： 第一段： I am sorry to learn1from your letter of 23rd August that you find our prices too high. We do our best to2keep prices as low as possible without sacrificing3quality and are constantly4enquiring into5new methods of manufacture.
1. learn 得知。动词。 例： （1）We feel regretful to learn that you have declined our request. （遗憾地得知你们拒绝了我们的请求。）
（2）We learn your name from the Bank of China. （我们从中国银行得知你们的名字。）
2. do one’s best to do sth. 尽最大努力作某事。 例：We shall try our best to ship the goods early. （我们将尽最大努力尽早装运。） 3. sacrifice 牺牲，动词。 例：She has sacrificed herself to her husband’s interests. （为了丈夫的利益，她牺牲了自己。）
4. constantly 不断地，持续地。 例：His report was constantly interrupted by applause.（他的报告频频为掌声所打断。）
5. enquire into查询，调查。 例：The police are enquiring into the matter. （警察正在调查这件事。） 讲解：
第二段： Considering the quality of the goods offered we do not feel that the prices we
quoted are at all6excessive7, but bearing in mind8the special character9of your trade, we have decided to offer you a special discount10of 4% on a first order for f250. We make this allowance because we should like to do business with you if possible, but I must stress11that it is the furthest12we can go to help you. At least I hope this revised offer will now enables13you to place an order.
6. at all完全（不），全然（不） 例： （1）I don’t like him at all. （我一点儿也不喜欢他。） （2）I’m not at all sorry I came, I’m glad! （我来了一点也不遗憾，我很高兴。） 7. excessive 此处是价格高。 8. bear in mind 记住。 例：You must bear in mind that your parents hope to depend on you to become a good doctor. （你要记住你的父母指望你成为一名好医生。）
9. special character 特点，特殊点。 例：The new buildings have changed the character of the village. （新建筑改变了这个村庄的特点。）
10. discount 折扣。词组有allow a discount 或 give a discount。 例： （1）How many discount do you give?（你们给多少折扣？） （2）We usually get a 6% discount from other suppliers. （我们通常从其他的供应商那里得到6%的折扣。）
11. stress 强调，动词。=emphasize。 例： （1）We want to emphasize the importance of punctual shipment.（我们想强调按时装运的重要性。）
（2）We find it necessary to stress the importance of making punctual shipment within the validity of the L/C.（我们认为有必要强调一下，在信用证的有效期内按期装运的重要性。）
12. furthest 最远的，far 的最高级形式。也可以用farthest。 例：This is the furthest place he has ever been.（这是他到过的最远的地方。） 13. enable使……能够。 例： （1）The establishment of L/C enables us to book the shipping space in time.（信用证的开立使我们能够及时订舱位。）
（2）We wish you can ship the goods as soon as possible to enable us to catch the brisk demand…（我们希望你方早日装运，以便使我方能够赶上……的销售旺季。） 译文：
先生们， 我们遗憾地从你方8月23号的信中得知你方认为我方价格太高。我们尽了最大的努力在不牺牲质量的基础上尽可能地压低价格，而且正不断研究新的生产方式。 考虑到我们提供的产品的质量，我们认为我们所报的价格一点儿也不高，但是考虑到你们交易的特殊性，我们决定在250英镑的基础上给你们的第一次订货4%的折扣。我们做出这样的让步是因为我们希望尽可能成交生意，但是我必须强调这是我们所能报给你们的最低价了。我希望这个修改过的价格至少使你们能够订货。 您诚挚的
三、Text Explanation and VocabularyⅡ课文分析和词汇2
Subject
Dear Sirs,
We learn from your letter of l0th October that our price for the Subject article1is found to be on the high side2. （提及上次的函电。）
Much as we would like to3cooperate with4you in expanding5sales, we are regretful that we just cannot see our way clear to6entertain7your counter-offer, as the price we quoted is quite realistic. As a matter of fact8, we have received a lot of orders from various sources at our level9. （对对方的还盘表示遗憾并做出解释。） If you see any chance to10do better11, please let us know. On account of12a limited supply available at present, we would ask you to act quickly. （希望对方早日订货。）
In the meantime13, please keep us posted of14developments at your end15. We assure16you that any further enquiries from you will receive our prompt attention. （表示和对方合作的愿望。）
Yours faithfully,
讲解：
第一段：
We learn from your letter of l0th October that our price for the Subject article1is found to be on the high side2.
1〃Subject article =captioned article。标题下的货物。
2〃on the high side偏高（指价格）
例：
（1）We note from your letter of March 30 that the price offered by us for the subject article is found to be on the high side.（我们从你方3月30日的信中得知我方所报标题下商品价格较高。）
（2）We regret to say that we cannot accept your offer, as your price is found （to be） on the high side. （由于你方价格偏高，很遗憾我们不能接受你方报价。）
讲解：
第二段：
Though we would like to3cooperate with4you in expanding5sales, we are regretful that we just cannot see our way clear to6entertain7your counter-offer, as the price we quoted is quite realistic. As a matter of fact8, we have received a lot of orders from various sources at our level9.
3. would like to do sth. 希望。
例：
（1）I would like to go with you. （我希望和你一起去。）
（2）We would like very much to cooperate with you. （我们非常愿意和你们一起合作。）
4. cooperate with sb. 与……合作。
例：We would like to cooperate with your company to sell the product. （我们愿意和你们公司合作销售这种产品。）
5. expand 扩大。
例：Our customer base has been expanded. （我们的客户群增加了。）
6. see our way （clear） to后接动词不定式或动名词。
例：We hope you will see your way （clear） to accepting September shipment. （希望你方能接受九月装货。）
7. entertain考虑（引申为接受）
例：
（1）We cannot entertain your suggestion because it does not seem workable. （我们不能接受你方建议，因为这看起来不可行。）
（2）We shall be glade to entertain any constructive suggestion you make. （我们将乐于考虑你方可能提出的任何建设性的意见。）
8. as a matter of fact事实上。
例：As a matter of fact, this price is rather reasonable. （事实上，这个价格很合理。）
9. level水帄。本意是水帄，常引申为价格。
例：
（1） Your price is not on a level with the current market. （你方价格与当前市场不相吻合。）
（2） Business is hopeful if you reduce your level. （如果你方能降价，成交有望。）
讲解：
第三段：
If you see any chance to10do better11, please let us know. On account of11a limited supply available at present, we would ask you to act quickly.
10. see any chance有机会。
例：If later on you can see any chance to do better, please let us know.（如日后你方有机会出较高的价格，请告知我方。）
11. do better出较高的价格。
例：The price is the lowest possible. We cannot do better. （此价已经是最低限度, 我们不能再让了。）
12. on account of 由于。
例：On account of his negligence, sales declined. （由于他的疏忽，销量减低了。）
讲解：
第四段：
In the meantime13, please keep us posted of14developments at your end15. We assure16you that any further enquiries from you will receive our prompt attention.
13. in the meantime同时。
14. keep us posted （of） 随时告知某人……也可以说keep sb informed of 或keep sb advised of。 例：
（1）Please keep us posted of developments at your end.（请随时告知你地事态的发展。）
（2）Please keep us posted of any change in the situation. （请随时告知情况的变化。）
15. at one’s end在某处。也可以说on your side，或in your place。
例：Please advise the price ruling at your end. （请告知你处的现行价格。）
16. assure主要句型有：assure sb of sth, assure sb that, be assured of sth, be assured that。
例：
（1）We assure you that all your enquiries will receive our prompt attention.（我们保证所有询价都会立即处理。）
（2）We assure you of our readiness to cooperate with you. （请确信我方愿与你方合作。）
（3）Please rest （be） assured of our continued cooperation. （请确信我方仍将继续合作。） 译文：
先生们：
从你方十月十日函得悉，你方认为我方所报标题商品价格偏高。
感谢你方的合作，为我们推销商品。但是，很遗憾我们不能接受你方还盘，因为我们所报价格非常合理。事实上，我方已收到大批来自他处的询盘，可望按我方价格水帄成交。
今后如你方有机会把价格做高，请告知我方。同时，请随时告知你地行市变化情况。我们保证对你们任何询价都给予立即办理。
您诚挚的
四、Useful Language回复还盘信的常用句式
1. Considering the high quality, our price is very reasonable.
不过鉴于产品的优良质量，我们的价格非常合理。
2. Your counteroffer is too low and we can't accept it.
你方还价太低了，我方无法接受。
3. It’s absolutely out of the question for us to reduce our price to your level.
我们不可能将价格降到你方所要求的那样低。
4. I’ll respond to your counter-offer by reducing our price by three dollars.
我同意你们的还价，减价3美元。
5. The best we can do is to reduce our previous quotation by 2%.
我们最低能把以前的报价降价2%。
6. We are disappointed to hear that our price for Flame cigarette lighters is too high for you to work on. 得知贵公司认为火焰牌打火机价格过高，无利可图，本公司极感遗憾。
7. Taking into consideration our friendly business relations, we would exceptionally comply with your request by reducing our price to US$5 per piece CFR San Francisco.
考虑到我们的友好商业关系，我们愿意特别满足你们的要求降价到每件5美元旧金山成本加运费价。
8. Please note this is the best we can do and we hope you will accept it.
请注意这是我们能够做的最好的了，希望你们接受。
9. We are of the opinion that if you could increase your order to 5,000 pieces we would allow a 5% discount.
我们认为如果你方把订货增加到5000件，我们就给你们5%的折扣。
10. Your request for a reduction in price has been noted.
你方降价的请求我们已经了解。
11. We have made our prices so low that they should be readily acceptable to our customers.
我们已把价格作得很低，我方客户愿意接受。
12. In view of the fact that we have done a lot of business with buyers at this price, we cannot reduce our price any further.
鉴于我们已按此价与买主大量成交，我们不可能再降低了。
13. Although we are keen to meet your requirements, we regret being unable to satisfy your request for a
reduction in price.
虽然我方想满足你方要求，但现在不能按照你方要求降低价格。
14. I’m sorry the difference between our price and your counter-offer is too wide.
很遗憾，我们的价格和你方还盘之间的差距太大。
15. I appreciate your counter-offer but find it too low to accept.
谢谢你的还价，我觉得太低了无法接受
范文示例
Letter 1
Dear Mr. Gladen, We are obliged for your letter of 22nd May quoting for “Kleenkwick” cleaning powder at $9 per case of 120 cartons of 250g, but regret that at this price we cannot place an order. We are working on a number of long-term contracts under which it is impossible for us to revise our prices. Had your own prices been within our reach we could have placed regular large orders. （感谢对方报价，但表示不能接受）
We therefore hope you will reconsider your quotation and find it possible to offer a lower price, calculated on the basis of a monthly order for a minimum of forty cases. （请求降价）
Yours sincerely， Lina Wang Sales Executive
译文：
尊敬的格雷登先生， 感谢你方五月22号的来信对“Kleenkwick”牌清洁粉的报价，你方报价每箱中有重250克的120只纸箱，每箱9美元，很遗憾以这个价格我们不能订货。我们想长期订货，因此不可能改变价格，如果你方价格可以接受，我们可以定期订货。
因此希望你方重新考虑你方报价，如果每月至少订购40箱的话，能降低价格。 您诚挚的，
王丽娜 销售主管
Letter 2
Dear Sirs: Thank you for your letter of 20 May 2000. We are disappointed to hear that our price for Flame cigarette lighters is too high for you to work on. You mention that Japanese goods are being offered to you at a price approximately 10% lower than that quoted by us. （感谢对方来信并就换盘表示遗憾。）
We accept what you say, but we are of the opinion that the quality of the other makes does not measure up to that of our products. （解释，为拒绝做准备。）
Although we are keen to do business with you, we regret that we cannot accept your counter offer or even meet you half way. （部分拒绝还盘）
The best we can do is to reduce our previous quotation by 2%. We trust that this will meet with your approval. （具体的让步）
We look forward to hearing from you. （希望对方回复） Yours faithfully, Tony Smith Chief Seller 译文： 先生： 二零零零年五月二十日来函收到，不胜感激。得知贵公司认为火焰牌打火机价格过高，无利可图，本公司极感遗憾。来函又提及日本同类货品报价较其低近百分之十。 本公司认同来函的说法，然而，其他厂商的产品质量绝对不能与本公司的相提并论。
虽然极望与贵公司交易，但该还盘较本公司报价相差极大，故未能接受贵公司定单。
特此调整报价，降价百分之二，祈盼贵公司满意。 谨候佳音。 销售部主任 托尼·斯密思谨上