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Smith 22 ? The salutation is the polite greeting with which a letter begins. The expression you use depends on your relationship with the recipient. ? The salutation is two lines below the inside address without any indentation. 23 ? If you do not know whether a man or a woman will read your letter, you may write Dear Madam or Sir / Dear Sir or Madam. ? 稱呼后面的的標(biāo)點(diǎn),一般使用逗號(hào),美加來(lái)信中Gentlemen后用冒號(hào): ? You cannot use Sir/Sirs alone. You have to use dear to go with Sir/Sirs but Gentlemen is used alone and cannot be used in the singular. Eg: Gentlemen: (AmE) (followed by a colon) 24 5. Body of the letter ? Person人稱: ? the first person singular: I have received your application and…. ? the first person plural: We have received your application and… ? the impersonal passive: Your application has been received and will be considered by the Board this week. ? Plan your letter carefully : ? If you are replying a letter, begin your letter by referring to the previous correspondence. ? If this is the first time to contact, you may begin by introducing yourself and then state the purpose of your writing. ? If you have several matters to talk about, especially if such matters are not dealt with in the same department of the pany, do not talk about them in one letter. ? If a second page is necessary, always type a heading to show the name of your correspondent, the number of the sheet, and the date。 15 Ⅲ .Structure of business letters ? standard parts (1) the letterhead 信頭 (2) the inside address (3) the date (4) the salutation稱呼 (5) the body of the letter (6) the plimentary close 結(jié)尾敬語(yǔ) (7) the signature ? optional parts (1) the reference 編號(hào) (2) the attention line經(jīng)辦人 (3) the subject line事由 (4) the enclosure (5) the carbon copy notation (6) the postscript note附言 16 ? Companies usually have paper with a printed letterhead, which includes the pany?s name, address, postcode, telephone number, telex number, fax number, address,inter address, etc. The printed letterhead is usually centered. ? The address in the letterhead is the address of the sender not the recipient. This is important when you have to write the letterhead yourself. 17 2. Dateline ? Place: two lines below the letterhead. ? For the fullblocked style, you put it on the left. ? For the blocked or semiblocked you put it on the right. ? Should be typed in full and not abbreviated. ? September , not Sept. / October, not Oct. ? Avoid giving the dates i