知識目標： 1. 瞭解商務信函的行文方式、格式和文體特點。
2. 掌握商務信函的常用翻譯技巧。
能力目標： 1. 能夠正確翻譯商務信函常用詞彙和句型。
2. 能夠熟練地翻譯各類商務信函。
商業信函翻譯實例分析（１)
5 May 2019
Mr. K. L. Lee
Tiger Manufacturing
Eastern Industrial Zone
Guangzhou China
Dear Mr. Lee,
Thank you for your letter of 15 April regarding payment terms.
We agree to your proposal, the terms of which are as follows:
（1） Payment will be made by confirmed, irrevocable letter of credit with draft
at sight instead of direct payment at sight.
（2） The price quoted to us is with no discount.
The above payment terms have been approved by our Managing Director and will be acted on accordingly.
The order is being prepared and will reach you in the next ten days.
I would like to take this opportunity to inform you that our representative, Mr. John Green, will attend the forthcoming Canton Fair. He will be writing to you shortly.
We sincerely hope that future discussions between our companies will lead to further mutually beneficial business.
Yours sincerely,
Denis Thorpe
Manager
譯文如下：
尊敬的李先生：
4月15日有關付款條件的來函收悉。
本公司同意貴公司如下建議：
（1） 以見票即付的保兌不可撤銷信用證付款，而非見票直接付款。
（2） 貴公司的報盤不會有折扣。
以上建議獲本公司總經理批准，今後將如述執行。
現正擬訂有關訂單，十日內將送達貴公司。
另外，本公司代表約翰·格林先生將參加即將舉行的廣州交易會，並會於不日以書面與貴公司聯絡。
誠望今後兩公司間的會談能促進雙方的業務發展。
經理
丹尼斯·索普敬復
20019年5月5日
商業信函翻譯實例分析（2)
As per our previous directions please ship goods through liner with Master B/L Only on C.I.F. Nhava Sheva Terms. No House B/L or Third Party i.e. any Logistic Firms or Consolidators Not Permissible as they charge Endorsement / Consolidation charges over Normal Charges as applicable in India. In such cases if any additional charges above normal are incurred the same will be to your account. Applicable to all our future shipments.
Note: the language in the original text is typical Indian/Pakistani thus not normal English.
請按我方要求以那瓦夏瓦港到岸價將貨物裝直達船出運；必須由船運公司直接簽發提單。我方不接受貨代提單或由其他第三方如物流公司和拼貨公司簽發的提單，因為此類公司收取高於印度正常標準的理貨和拼貨費用。若發生上述一切額外費用，均由貴公司負擔。今後發貨亦須照此辦理。
詞彙：
Special/professional terms:
Master B/L：由船運公司直接簽發的提單。
House B/L：由貨運代理（forwarder）簽發的提單。
C.I.F.（cost, insurance & freight）：到岸價格
Nhava Sheva: 那瓦夏瓦港（印度港口）
Logistic Firms：物流公司
Consolidators：拼貨公司
Endorsement / Consolidation charges：理貨/拼貨費
商業信函翻譯實例分析（3)
June.20,2015
Dear Sirs,
Subject: Acrylic Sweaters
Thank you for your letter of June8, 2015, offering us $ L.22,M.20,S.18 per dozen C.I.F. C 5% New York.
In reply, we very much regret to say that we find your price rather high and out of line with prevailing market level. Such being the case, it is impossible for us to accept your price, as the goods of similar quality are easily obtainable here at a lower figure. Should you prepared to reduce your limit by, say, 5%, we might come to terms. It is in view of our long-standing business relationship that we make you such a counter-offer.
As the market is declining, we hope you will consider our counter-offer most favorably and answer us as soon as possible.
Sincerely yours,
Peter Johnson
事由: 人造纖維毛衫
貴方2015年6月8日報盤(即包括5%佣金,紐約到岸價大號每打22美元,中號20美元,小號18美元)收悉,謝謝.
此復,我們非常抱歉地奉告,貴方報價偏高,與現行市價不一.由於類似質量的貨品在此處可以較低價格購到,故請貴方降低所報價格,建議降低5%.這樣,我們或許能達成交易.鑑於我們之間長期的貿易關係,我方作出如此還盤.
由於市價日趨下跌,我們極其真誠地希望貴方能考慮我方還盤,並儘早賜復.
彼的得.約翰遜
2015年6月20日
Ⅰ． 根據英語完成句子的翻譯。（１）
（1）詢盤(inquiry)：是指交易的一方欲買賣某項商品，向交易的另一方詢問買賣該項商品的各項交易條件的一種表示。
（2）發盤(offer)：是指交易的一方欲買賣某項商品，向交易的另一方提出買賣該項商品的各項交易條件，並願意按照這些交易條件達成交易、訂立合同的一種肯定的表示。
（3）還盤(counter-offer)：是指交易一方接到交易另一方的發盤後，對發盤內容不完全同意而提出修改或變更其內容的表示。
（4）受盤(acceptance)：是指買賣雙方任何一方同意對方的發盤或還盤，並願按此條件與對方達成交易並訂立合同的一種表示。
（5）保兌的、不可撤銷信用證（confirmed, irrevocable letter of credit）指有信用證開證行以外的銀行對信用證進行保兌。保兌行對信用證保兌後，與開證行負有同樣的付款責任，對受益人來說有雙重的銀行保證，更為可靠。保兌信用證必須是不可撤銷的。
（6）即期匯票（draft at sight)：指明確規定見票即付的匯票。
根據英語完成句子的翻譯。（2）
（1） We shall give prompt and best attention to any inquiries and provide
adequate information as well.
任何 ———— 我們都會迅速而完善地處理，並提供足夠的信息。
（2） We are e-mailing you our wishes to establish business relations with
you in order to offer opportunities to develop the business between us.
今向你方發電子郵件以表示我們願意和你方 ———————以便提供機會發展雙方貿易的願望。
（3） We shall thank you very much if you inform us soon of your price for the
goods including both FOB London and CIF Guangzhou quotes.
請速告知這些貨物的 ————— 和 ———————，————
我們將非常感謝。
（4） In compliance with your request, we are now making you the following
offer, subject to your reply reaching us within ten days.
——————你方要求，我方現作如下—————，以你方的回覆十日內到———————。
（5） In the usual practice we would like to be paid by irrevocable L/C drawn
at sight.
我們通常要求的付款方式為 —————————。
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