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Chapter One Writing Principles of Business Letters 1

Section One The Structure and Layout of a Business Letter 1

Section Two Superscription 9

Section Three Dissimilarities in Letter Writing 11

Supplement 12

Exercises 14

Chapter Two Establishing Business Relations 16

Specimen Letters 16

Supplement 44

Exercises 45

Chapter Three Enquiries 46

Specimen Letters 47

Supplement 84

Exercises 86

Chapter Four Offers 87

Specimen Letters 87

Supplement 104

Exercises 107

Chapter Five Counter-Offers 108

Specimen Letters 108

Supplement 122

Exercises 124

Chapter Six Conclusion of Business 125

Specimen Letters 125

（Ⅰ）Sales Contract 140

（Ⅱ）Purchase Confirmation 143

Supplement 145

Exercises 147

Chapter Seven Terms of Payment 148

Specimen Letters 149

Supplement 170

Exercises 172

Chapter Eight Establishment of L/C and Amendment 173

Specimen Letters 173

Supplement 196

Exercises 197

Chapter Nine Packing， Shipping Marks and Shipment 198

Specimen Letters 198

Supplement 215

Exercises 219

Chapter Ten Insurance 220

Specimen Letters 220

Supplement 233

Exercises 235

Chapter Eleven Complaints and Claims 236

Specimen Letters 236

Supplement 251

Exercises 253

Chapter Twelve Agency 254

Specimen Letters 254

Supplement 278

Exercises 279

Key to the Exercises 280