Thank you for your letter of 26 January. I apologize for the delivery problems you had with us last month. I have had a meeting with our production and shipping managers to work out a better system for handling your account .We know we made a mistake on your last order . Although we replaced it for you. we want to make sure it does not happen again. We have devised the enclosed checklist to use for each of your future order. It includes your firm's particular specifications, packing requirements and marking instructions. I believe can service your company better and help you operations run more smoothly with this safeguard. Please contact us if there are any additional points you would like us to include.

    感谢1月26日来信。对上月贵公司更换所需货品，唯恐类似事件再发生，本公司生产、运输和出口部经理已商议制订更有效方法处理贵公司事务，并为此特别设计清单。随信奉上该清单，供贵公司今后订货之用。当中包括特殊规格、包装要求和樗说明等栏目，相信此举有助本公司提供更佳服务，促进双方合作。如欲增设任何栏目于该清单上，恳求惠示。
 
    19. 拒绝客户的要求

    Thank you for your enquity of 25 August.We are always pleased to hear from a valued customer.I regret to say that we cannot agree to your request for technical information regarding our software security sysytems.The fact is,that most of our competitors also keep such information private and confidential.I sincerely hope that this does not inconvenience you in any way.If there is any other way in which we can help. do not hesitte to contact us again.

    8月25日信收悉，谨此致谢。来信要求本公司提供有关软件保密系统的技术资料，但鉴于同行向来视该等资料为机密文件，本公司亦不便透露，尚祈见谅。我真诚地希望这样不会对贵公司造成不便。如需本公司协助其他事宜，欢迎随时赐顾垂询。祝业务蒸蒸日上!

    20. 应付难办的客户

    We have been doing business together for a long time and we value our relationship of late, we have not been able to provide the kind of service we both want. The problem is that your purchasing department is changing orders after they have been placed. This has led to confusion and frustration for both of our companies. In several instances. you have returned goods that were originally ordered. To solve the problem , I propose that on receipt of an order, our sales staff contact you to verify it. If you decide on any changes, we will amend the order and fax you a copy so that you can check it. I trust this system will cut down on delays and errors, and allow our operations to run smoothly.

    承蒙多年惠顾，本公司感激万分。然近来合作出现问题，令服务水准未能符合对方要求，本公司为此提忧不已。贵公司采部发出定单后，再三更改内容；更有甚者，屡次退回订购之货品，导致了双方公司工作中的混乱和困惑。为避免问题日趋严重，特此在接到定单后，由本公司销售人员与贵公司复核。若需作出改支，本公司把定单修改后电传副本，供贵公司查核。盼望上述办法经受减少延误，促进双方业务发展。

    21. 祝贺新公司成立

    It has just come to our attention that you have lately opened your new European headquarters in Brussels. Congratulations on your bold venture. As you know , our companies have had a long business association in the UK. We look forward to collaborating with you in your European venture. Please let us know if we can be of any assistance to you. We will be delighted to help. We wish you the very best of luck and a prosperous future.