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