Business Writing How to write...

Business Writing

How to write

effectively

Learning

Business Skills

1 Business Writing 1 Business Skills Development for Professional Staff


Contents

1. Introduction ............................................................................ 5

2. Business communication ........................................................ 6

3. Emailing etiquette ................................................................... 7

Subject line ................................................................................................. 7

Opening and closing a letter or e-mail ....................................................... 8

Formal vs. informal ..................................................................................... 9

Writing numbers ....................................................................................... 10

Avoid unnecessary attachments .............................................................. 11

Your signature .......................................................................................... 11

More heplful tips ....................................................................................... 12

Standard phrases for letters and e-mails ................................................. 13

4. Business correspondence structure ..................................... 14

5. Letters templates .................................................................. 16

6. Tips for success ................................................................... 18

Keep writing simple .................................................................................. 18

Be original ................................................................................................ 22

Use the right tone ..................................................................................... 23

Express views and influence people ........................................................ 24

7. Presentation and proofreading ............................................ 27

8. Punctuation guide................................................................. 29

9. Your grammar guidance ....................................................... 31

10. Commonly confused words ............................................... 32

11. Commonly misspelled words .............................................. 42

12. Writing Styles ..................................................................... 44

Arrangements ........................................................................................... 45

Commercial .............................................................................................. 46


Complaints and apologies ........................................................................ 48

Personal ................................................................................................... 49

Reports ..................................................................................................... 50


1. Introduction

Very few people are lucky enough to receive formal training in business

writing. Most of us learn from experience once we start work. This handbook

is designed to make the learning process easier and quicker.


2. Business communication

Business writing is a form of communication. The communication process is all about the flow of information. We want someone else to understand the message we are sending them.

Means of communication include:

Letters, memos, reports

Telephone calls

Meetings

Conveying the message in writing is necessary when we need:

To keep a record of what we say

To encourage a reader to keep our message for future reference

To help a reader remember complex information

To communicate with a busy person at his convenience

Once you know that you need to communicate in writing, there are three

important factors to remember:

1. The message

2. The reader

3. The writer

Although the writer has the difficult task of writing the message, such effort is

wasted if the reader does not understand it. Thus, the reader is the most

important person in any written communication.

Keeping this in mind, remember to:

Ask yourself with every sentence: ―What I am really trying to say?‖

Picture your reader – imagine that you are talking to him – would you use the same words?

In case you are writing to more than one reader, you should try to imagine the reader who will be in a position to act on your message.

Here you may picture:

The key reader i.e. the decision-maker

All the readers together as a group


3. Emailing etiquette

E-mailing is as easy as having a conversation because you can send information at the click of a button. However, it lacks the context and body language which can help us in our face-to-face conversation.

For this reason, there is a set of guidelines known as 'etiquette'. This gives

some basic guidance on the etiquette of e-mailing.

Do

Keep your mails concise and professional.

Always be polite and professional E-mail is a form of business communication (even though it is often more informal than sending a traditional letter).

Only use abbreviations that are commonly known and used, e.g. 'FYI'.

Use a suitable tone. Think about how your contact will interpret your message.

Always include a meaningful subject line.

When replying to a message, only include the relevant parts of the previous message in your reply.

Always proofread your message for errors in spelling and grammar before sending it. In addition, use the spellchecker. Bad spelling and grammar look unprofessional.

Don‟t

Don't use shorthand, e.g. 'pls could u send me some info'.

Don't use emoticons (smiles) unless you are on informal terms with your contact.

NEVER USE ALL CAPITALS- IT LOOKS LIKE YOU ARE SHOUTING AND IS RUDE.

Never use numerous exclamatory or question marks!!!!!!!! It looks like you can not keep your nerves!!!!!!!!!

Don't use all lower case either; it looks like you are mumbling.

Avoid sending unnecessary attachments, these will use up a lot of your contact's available space in their e-mail account.

Don't include private information as your mail may be forwarded to or read by another person.

Don't open attachments unless it comes from a person you trust and you are expecting it. It may carry a virus.

As a final thought, always consider whether it might be more appropriate to

telephone or have a face-to-face conversation rather than to send an e-mail.

Subject line

Using a meaningful subject line makes it easier for your contact to

understand immediately why you've sent them an e-mail and what you want

from them. People generally scan the subject line in order to decide whether

to open your mail, forward it, leave for later or send it immediately to the

trash.

If your message has no subject line, it may simply get ignored or deleted.

Always write a useful subject line that highlights or summarizes the main

point of the message.


Avoid statements like 'hello', 'just one more thing', 'FYI', 'Important! Read

Immediately!', 'Meeting'.

Instead, include the key points of the message.

Use EOM abbriviation in subject lines

If your e-mail consists of a single fact or question, you can also use just the

subject line for your message. Add EOM (end of message) at the end of the

subject line.

Busy people who receive hundreds of mails a day then know that they do not

need to open the (empty) body of the mail, and will appreciate the time it

saves them. Here is an example:

Subject: Are you still coming to the sales meeting next Thursday? EOM

If you forward or reply to an e-mail, make sure that the subject line (which

is automatically filled for you) still reflects the content of the message. If it

does not, then delete it and write a new one.

Opening and closing a letter or e-mail

Opening

Most letters begin with ―Dear (name)‖. However, in e-mails people often write

―Hi (name)‖ when writing to people they know well. This is common even in

business correspondence.

In e-mails, many people also simply write the person's name with no greeting

(e.g. "John").

We do not use both names, e.g. "Dear Margaret Black".

Most letters begin with ―Dear (name)‖. However, in e-mails people often write

―Hi (name)‖ when writing to people they know well. This is common even in

business correspondence.

In e-mails, many people also simply write the person's name with no greeting

(e.g. "John").

We do not use both names, e.g. "Dear Margaret Black".

Titles

If you do not know the name of the person to whom you are writing, you

should write: "Dear Sir or Madam" (or the less commonly used "Tо whom it

may concern"). It is no longer usual to write "Dear Sirs" (British) or

"Gentlemen" (American).

If you know the person well, you can use just his or her first name: "Dear

Jim".

If you don't know the person, you normally use a title, e.g. "Dear Ms Jones".

The most commonly used titles are: "Mr‖, "MS‖, "Mrs" or "Dr‖.


"MS‖ is a neutral title used for women. If you are unsure whether a woman is

married or not, use "Ms‖. However, you may use one of the traditional forms

("Mrs" for a married woman and "Miss" for an unmarried woman) if you

already know that the woman uses this form.

Closing

The closing of an email or letter has to match the opening greeting

stylistically. When you finish writing, check that you have used a suitable

closing that matches your opening greeting.

The table below lists which closing phrases match which opening greeting.

Opening greeting Closing greeting

Dear Sir or Madam(,)

To whom it may concern(,)

Yours faithfully (UK)

Sincerely (yours), (US)

Yours truly, (US)

Dear Mr James (UK)

Dear Mr. James, (US)

Yours sincerely (UK)

Sincerely (yours), (US)

Yours truly, (US)

Dear Cindy(,)

Hi Ken(,)

Ken(,)

Best wishes (UK and US)

Kind regards (UK and US)

Regards (UK and US)

Formal vs. informal

Business correspondence can range from the very formal to the very informal.

This depends, of course, on who you are writing to. This can be:

a company rather than a specific person

a person that you do not know

a person with whom you have had some work contact

a person you know quite well through work

a good friend with whom you also have work contact

Here are some general guidelines on what type of vocabulary, punctuation

and grammar to use in formal and informal letters.


Formal Informal

Latin based words Anglo Saxon words (phrasal verbs)

Uncommon words Common words

Slang

Colloquialisms

Acronyms

Full words Contractions

Abbreviations

Passive constructions Active constructions

Noun phrases Verb phrases

Complex sentences Simple sentences

We (when writing on behalf of a company) I

Do not start sentences with 'and' or 'but' May start sentences with 'and' or 'but'

Always include relative pronoun May omit relative pronoun

Full form of dates Short form of dates

Some useful phrases are shown below. There is no absolute right and wrong,

and often the difference between the two is quite minor.

More formal Less formal

Thank you for your letter of... Thanks for your letter of...

I am writing with regard/reference to… I am writing about…

We regret to inform you that... We are sorry to tell you that...

We require five further rooms. We need five more rooms.

We were surprised to learn that... We were surprised to hear that...

We would like to purchase... We would like to buy…

We would like to request… We would like to ask for…

As you will appreciate… As you will understand…

We trust this is satisfactory. We hope this is satisfactory.

We hope this is convenient for you. We hope this suits you.

If you need any further assistance… If you need any more help…

Should you have any further queries… If you have any other questions…

We look forward to seeing you. We are looking forward to seeing you.

Writing numbers

When writing numbers in English, there are some rules to bear in mind.

Should I write the number in figures or words?

Numbers are only usually written as words if they are lower than ten and do

not represent exact measurements, e.g. three times, nine pages.

Zero is usually written as a word to avoid confusion with the letter O.

Numbers that begin sentences, titles and headers are usually written as

words, e.g. Seventeen people were included in the study.

Common fractions are usually written as words, e.g. one quarter, a half, two-

thirds.


Numbers above ten are usually written as figures.

Numbers less than ten are written as figures if compared to a number above

ten, e.g. 5 out of 15 agreed with the survey results.

Numbers immediately before units of measurements are written as figures,

e.g. 24 cm, 2 km.

Numbers that represent statistical or mathematical functions or formulas, e.g.

a ratio of 1:24, 5% faster, multiplied by 4.

A combination of words and figures may be used for large numbers, e.g. 3

million, or in back-to-back modifiers, e.g. 2 three-part reports.

Avoid unnecessary attachments

Have you ever received an e-mail with a huge attachment only to discover that you only need to read a few paragraphs from the whole document? Annoying, isn't it?

Characteristics of attachments

Try to put your information in the body of your e-mail whenever possible.

Attachments:

are time-consuming to download and open

take up extra space on your recipient's computer

don't always translate correctly (especially for people who might read their e-mail on portable devices, such as Blackberries).

may carry viruses

Alternative to sending attachments

Instead of sending a whole file, just copy and paste the relevant text into the

email, unless your recipient does actually need the whole file.

It is annoying to have to open an additional file just to read a couple of

paragraphs of ordinary text, which could have been contained in the

message itself. Reading through pages and pages to obtain the relevant

information is even worse.

Remember, good e-mail etiquette is really about considering how you would

like to be treated. If you do not like spending your time opening and reading

through long documents to find a piece of information, the chances are your

reader doesn't either!

Your signature

Remember you are a face of the company you work at. Clients are confident

in you when they see your signature is in order. Deloitte standards can be

found in intranet, find Brand section and click the link How to create your

Email signature in line with our brand in the right navigation panel.

https://www.deloitteresources.com/pgContent.aspx?cid=461465

https://www.deloitteresources.com/pgContent.aspx?cid=461465


More heplful tips

Do not overuse Reply to All

Only use Reply to All if you really need your message to be seen by each

person who received the original message.

Do not overuse the high priority option

We all know the story of the boy who cried wolf. If you overuse the high

priority option, it will lose its function when you really need it. Moreover, even

if a mail has high priority, your message will come across as slightly

aggressive if you flag it as 'high priority'.

Mailings > use the Bcc: field or do a mail merge

When sending an email mailing, some people place all the email addresses

in the To: field. There are two drawbacks to this practice: (1) the recipient

knows that you have sent the same message to a large number of recipients,

and (2) you are publicizing someone else's email address without their

permission. One way to get round this is to place all addresses in the Bcc:

field. However, the recipient will only see the address from the To: field in

their email, so if this was empty, the To: field will be blank and this might look

like spamming. You could include the mailing list email address in the To:

field, or even better, if you have Microsoft Outlook and Word you can do a

mail merge and create one message for each recipient. A mail merge also

allows you to use fields in the message so that you can for instance address

each recipient personally.

Use cc: field sparingly

Try not to use the cc: field unless the recipient in the cc: field knows why they

are receiving a copy of the message. Using the cc: field can be confusing

since the recipients might not know who is supposed to act on the message.

Also, when responding to a cc: message, should you include the other

recipient in the cc: field as well? This will depend on the situation. In general,

do not include the person in the cc: field unless you have a particular reason

for wanting this person to see your response. Again, make sure that this

person will know why they are receiving a copy.

Do not forward chain letters

Do not forward chain letters. We can safely say that all of them are hoaxes.

Just delete the letters as soon as you receive them.

Don't reply to spam

By replying to spam or by unsubscribing, you are confirming that your email

address is 'live'. Confirming this will only generate even more spam.

Therefore, just hit the delete button or use email software to remove spam

automatically.


Standard phrases for letters and e-mails

Greeting Making reference

Dear Sir or Madam, (use if you don't know who you are writing to)

Dear Dr / Mr / Mrs / Miss / Ms Smith, (use if you know who you are writing to and if you have a formal relationship – IMPORTANT use Ms for women unless asked to use Mrs or Miss)

Dear Jane, (use if the person is a close business contact or friend)

With reference to your letter of 21 March / your phone call today, ...

Thank you for your letter of 21 March.

Further to our telephone conversation, ...

Giving the reason for writing Making requests

I am writing to enquire about / apologise for / confirm / request ...

Could you (possibly) ...? I would be grateful if you could ... I would appreciate it if you could ... Would you mind ... ?

Agreeing to requests Giving bad news

I would be delighted to ...

I would be pleased to ...

Unfortunately, ...

I am afraid that ...

Enclosing/Attaching documents Reference to future contact

I am enclosing/attaching ...

Please find enclosed/attached ... Enclosed/Attached you will find ...

I look forward to hearing from you soon.

I look forward to meeting you next week.

I'm looking forward to seeing you next Thursday.

Closing remarks Finishing salutation

Please contact us again if we can help in any way / there are any problems / you have any questions.

Should you have any further questions / queries, please do not hesitate to contact us.

If you need any further information, please contact us again.

Yours faithfully, (if you don't know the name of the person you're writing to)

Yours sincerely, (if you know the name of the person you're writing to)

Best wishes, (if the person is a close business contact or friend)

Best regards, (if the person is a close business contact or friend)


4. Business correspondence

structure

Planning your letter in advance is the best thing to do. A good way to produce an effective business e-mail is to use the KISS formula (keep it short and simple).

A clear structure will:

save the recipient‘s and your time

guarantee that your message is read and understood

help to get a clear and precise answer as result

Thus, the standard business e-mail has the following structure:


5 1 2 3 4

main object

main

action

What? Where? When?

The standard English sentence has the following structure:

Examples:

1.

2.

3.

4.

5.


5. Letters templates

There are 4 main types of business correspondence differentiated according

to the purpose of the letter:

writing to inform,

writing to evaluate,

writing to persuade,

writing to motivate.

Below you will find some common types of business correspondence with

some general tips.

Writing to inform

Simple announcement Relevant subject line

giving useful information

Put important facts first

Be clear and concise

Giving instructions Keep your sentence

short

Avoid jargon

Be clear and concise

List each instruction separately

Flesh out instructions

Answering question Reference the

question

Use a subject line that relates to the question

Stick to the point

Answer the question

Project updates & summaries Tasks that have been

accomplished

Challenges or problems that might affect schedules and budgets

Next steps

Clarifying information Clarify the

information asked and do not get irritated

Use a professional tone

Keep your message on the topic

Offering an informed opinion

Writing to evaluate

Brief introduction (subject, opinion, judgment criteria)

Discuss options-choose one

Explain why

Comparison and contrast

Definition and classification

Competitive Analysis


Writing to persuade

Cold call e-mails Prepare

Provide a referral

Show value

Offer a benefit

Don’t focus on yourself

Organizing a meeting Agenda

If you someone else to a meeting, introduce them

Meeting follow-up Follow up as quickly as

possible after the meeting

Reinforce what was said

Set agenda for next steps

Responding to a request for information

Respond in 4 steps:

Greeting

Current situation (customer needs)

Address those needs

Close

Presenting a new

idea Your message should have

the following structure:

Subject

Problem

Impact

Recommendation

Next steps

Writing to motivate

Making a request Provide context

Be polite

Motivate


6. Tips for success

This chapter will help you:

save time, effort and money

develop more effective and efficient work practices

increase customer satisfaction

enjoy a better public image

A plain English style is much easier to write and immediately creates a more

helpful impression of the writer and their organisation.

Keep writing simple

The key to keeping business writing simple lies in constantly asking yourself: “what am I really trying to say?” You do not need to translate your thoughts into special words and phrases reserved for business purposes. In other words avoid jargon.

Select words which say what you mean, and imagine your reader in front of

you; this should help you to eliminate ambiguities.

Use short words

Do not be afraid to write the way you talk. Short words are easier to grasp

and they appear less formal.


Why use? When you mean

to acquire to buy

a public convenience a toilet

to reimburse to repay

valued at worth

optimum best

to terminate to end

a retail outlet a shop

an expenditure a cost

aggregate total

an interval for refreshments a break

to consult to ask

to assist to help

to initiate to start

utilized used

inclement weather rain

supplementary extra

to maintain to keep

to inform to tell

to operate to use

to dispatch to send

to demonstrate to show

indisposed ill

to commence to start

Leave out unnecessary words

A meaning can be lost if you pad out your writing with unnecessary words.

Just let those words go.

Why use? When you mean

due to the fact that because

take into consideration consider

with reference to about

for the purpose of for

subsequent to after

increase the effectiveness of improve

notwithstanding the fact that though

in compliance with your request as you asked

make it possible for you enable you

give you our assistance help you

I would be grateful if you would please

on a temporary basis temporarily

the majority of most

with the exception of except

please find enclosed I enclose


Use short sentences

Long sentences are harder to understand than short ones. Sentences with

one main point, and consisting of not more than 20 words are the easiest to

read.

However, too many short sentences can make your message sound choppy.

Mixing the long and short sentences will make your writing flow well.

Compare:

The marketing options were circulated to marketing partners in the regional offices who were asked to include their preferences in the plan for their offices for 2007, making sure that they consult with the tax department who are especially affected by…

With:

We sent marketing options to marketing partners in the regions. They were asked to include their choices in the office plan for 2007. Partners were asked to consult their tax departments, since changes would also affect them.

Use short paragraphs

Most readers will be daunted by a huge mass of words. Paragraphs divide

your message into sections which you want the reader to consider as

separate units. The first sentence should state the key point of the

paragraph.

A paragraph should only contain one main idea.

A transition is used to connect one paragraph to the next. It may be a single

word or a whole sentence.

E.g.:

Also

show that the same idea is being continued Next

Similarly

Yet show that different ideas are being put forward But

First put the points in order

Finally

Consequently bring the message to a close

In summary

Be brief

In business, people do not really like to read long letters or reports, no matter

how interesting they may be. At best, a letter or memo should be no more

than one page in length. However, there are occasions when you may need

to write a longer report or letter. Lay out your message as concisely as

possible. Use bullet points or lists to make information easy to view and read.


Be precise

A vague message will result in a vague response or no response at all! Be

precise when you are specifying dates, times, quantities, etc.

Do not use Use Use

sometime in January on 15 January

as soon as possible by 30 June

overwhelming response 4,998 replies

You should try to limit qualifying words and phrases, as they rarely add to the

content of the message. Instead, they give the impression you are unwilling

to state the facts.

Avoid using: quite, fairly, a bit, partly, nearly all, mainly, a number of.

Try not to use words like very to emphasize other words.

Find a stronger alternative instead:

very good excellent

very accurate precise

very exciting thrilling

Use active sentences rather than passive sentences

Active sentences are shorter and easier to understand than passive

sentences. They also sound friendlier and make it clear who is responsible

for the action.

The following examples show the difference between active and passive:

Passive Active

Prices are affected by competition. Competition affects prices.

The invoices were checked by the auditor. The auditor checked the invoices.

Files are reviewed by managers. Managers review files.

The letter was delivered. The letter arrived.

The difference can be expressed using X and Y:

Y is done by X. X does Y.

Z has Y done to it by X. X does Y to Z.

Y is done by X. X does Y.

A checklist for keeping writing simple

Use less complicated words

Leave out unnecessary words

Avoid using long sentences

Avoid using long paragraphs

Be brief

Be definite, give facts

Use active rather than passive sentences


Be original

Avoid jargon

In the current economic environment we need a hands-on approach to the

retrenchment of market-driven operations.

Business people would probably have an idea what this sentence actually

says; everybody else would think it was gobbledygook. It certainly could have

been a lot clearer.

Using jargon makes a reader work hard to understand what you mean.

In specialization there remains the provision of open-system-based mission-critical solutions to the transaction-intensive environment.

It can be useful to include jargon which is specific to our work when the

reader understands it. However, always keep in mind that it can get boring if

used too often.

When writing a message, always consider whether jargon will be fully

understood by the reader.

Would the director of the board or investor at your favorite client understand

the following tax jargon?

tax return filing

reverse charge VAT

non-taxable income

participation exemption

depreciation premium for profits tax

taxable base

profit recognition

capitalized

expenditures

tax recoverability

deferred tax assets and liabilities

non-deductible cost

loss carry forward and loss carry back

accelerated depreciation

transfer pricing adjustment

APA (advance pricing agreement)

thin capitalization rule

statute of limitation

Avoid clichés

Some standard phrases pop up in business writing all the time but are hardly

ever used in speech! These can make your writing sound dull and give the

reader the impression that it has been written insincerely.


You should try to find ways of making your reader feel that they are very

important by avoiding hackneyed expressions and tired clichés, such as:

viz

herewith please find

hereby acknowledge

the aforementioned

we endeavour to

thanking you in anticipation

forwarded to you

in accordance with your request

in respect of

reserved to

supplemental to

methodology

feedback

facilities

mandates

appropriate

Checklist: Be original

Consider whether your reader understands jargon words

Avoid using stale business expressions

Use the right tone

The tone of a message will determine how the reader will respond to it. Picture the person you are writing to before deciding on the tone you should adopt.

Avoid negative words and phrases

Generally, a negative tone drives a negative response, and a positive

statement encourages a positive response. Positive statements also take

less effort to read and are less likely to be misunderstood.

Negative Positive

I cannot let you have the file today. I will send you the file on Monday, 12 June.

It was not unreasonable to assume the system would work.

It was reasonable to assume the system would work.

If you let me know… When you let me know…

Avoid implied criticisms of the reader

Be careful not to include unintentional criticism of the reader when giving

information:

You have miscalculated the value of the stock.

The accounting department lost invoices while you were on holiday.

I could not get the information because you were at a meeting.

This is where you can use passive sentences:


The stock value should be calculated using the following method.

The invoices we need have been misplaced.

I will complete the report as soon as the informationn becomes available.

Use personal pronouns

Your writing will sound friendlier if you use personal pronouns. Consider the

following:

Instead of Say

Subsequent to arrival After you have arrived

The firm recommends We recommend

It has been decided that We have decided that

Always end positively

The last words will be remembered best by your reader. So make sure they

leave a good impression.

Instead of Say

I am sorry that I cannot attend the meeting on 12 November.

My assistant, Anne Black, will attend the meeting on 12 November, as I am on business trip. I look forward to seeing you on 18 November.

You will need to make the following adjustments to correct the accounts.

Please let me know if you need help adjusting the accounts as follows:

We were unable to complete the audit on time.

We will be able to complete the audit on 5 January. I apologize for the delay, which was due to a computer breakdown at the factory.

Checklist: Use the right tone

Avoid negative words and phrases

Avoid implied criticism of the reader

Use personal pronouns

Always end positively

Express views and influence people

The „you‟ approach

As you have already learnt, the most important person in business writing is

the reader. If you try to involve your reader in what they are reading, you will

increase the chances of a favorable response. This idea can be summarized

as the ‗you‘ approach.

Remember to think ‗BIG YOU, little ‗me‘ when you are writing either to give

an opinion or asking your reader to do something. If your reader feels there is

an advantage for him, he will be much more receptive.

This is the „you‟ approach:

Find out as much as you can about the reader:

Correct name

Position


Responsibility

Attitude to the subject of the message

Attitude to the writer/firm

Knowledge of the subject

Figure out what the reader‘s worries about the subject might be

Imagine you are having a conversation with the reader:

Keep the message simple

Use the appropriate tone

Anticipate what questions the reader would ask

Deal with his likely concerns positively

Write the message from the reader‘s viewpoint, explaining what the benefits are.

Use personal pronouns like ‗you‘ and ‗yours,‘ rather than ‗me‘ and ‗mine.‘

Sound genuine — readers can always sense your tone.

Rather than Say

Our tax consulting approach is the best method.

You will find that our approach will give you more cost-effective tax consulting.

We are unable to provide you with assistance.

You would benefit from the services of a small accounting firm.

We are proud to be the largest accounting firm.

You will benefit from the large range of services we can offer to our clients.

Avoid the abstract

When a writer is trying to sound impressive or trying to qualify what he is

saying, the language he uses can become abstract. The meaning is then

diluted.

Use concrete words and phrases, not woolly terminology.

Not Use

a retail outlet a shop

an entrance a door

providing information telling

Give examples to make your writing clear. Consider the following summary of

a manager‘s performance:

“Anne is a good manager.”

This tells us very little about Anne‘s performance, whereas:

“Anne is a good manager. She treats her staff well” is much better.

Say what you mean tactfully and sincerely

It is possible to give an adverse opinion or make a criticism without causing

offence. Yet in practice, business writers try to skirt around the issue, not

really saying what they mean. This can be frustrating to the reader.

To say what you mean while also sparing the reader‘s feelings requires an

indirect approach. This way the news is made more palatable for the reader.


Follow these steps:

Buffer

Start the message with a positive statement which explains the situation

Explain the criticism or adverse opinion

Use a cooperative tone and convincing arguments

State the criticism or adverse opinion very clearly

Say what you mean tactfully

Avoid blaming the reader

Use positive words and phrases

Explain alternatives, if possible

End on a positive and friendly note

Example

Thank you for inviting me to comment on your paper for the spring conference.

I found the paper informative and logical. However, there are a few places where I think your argument might be more persuasive, if the sentences were shorter. I have indicated some discrepancies in the text and, where possible, shown alternatives which would help you revise them.

Your paper represents a comprehensive summary of this important issue, and I am sure the delegates will find it most useful.

Checklist: express your point of view and influence people

Find out everything you can about the reader

Think about the reader‘s needs

Stress the benefits

Avoid the abstract

Say what you mean politely but clearly

Do not offend your reader


7. Presentation

and proofreading

Presentation

Have your ever gone back and read an e mail that you had sent and if was full of errors? Did you felt embarrassed?

Your written message represents you.

Consider the impression you make by sending out a letter with:

Spelling mistakes

Poor layout

Poor grammar and incorrect punctuation

A perfectly presented piece of writing creates a good impression. It shows

you care about the reader.

Further help

The intranet gives the most commonly used written formats, like letters and

memos (please go to Deloitte Resources > CIS Home > Functions > Tax &

Legal > Brand > Publications).

Proofreading

People tend to focus on the mistakes in a written message at the expense of

understanding. For this reason, proofreading is a vital stage in the writing

process.

Make sure you always use the spellchecker, but use it carefully. It will not

pickup words that are spelt correctly but are used erroneously, e.g. ‗to‘ and

‗too‘, ‗form‘ and ‗from‘, ‗affect‘ and ‗effect‘.

Once you have written your first draft, put the document aside for a while

before proofreading it. If you look at your writing with a fresh eye, you will

pick up errors more efficiently.

Ideally, ask a colleague to look at the message. He is more likely to read it in

the same way as the ultimate reader will.

It is almost impossible to proofread for sense, logic, structure, layout,

grammar, spelling and punctuation all in one. Thus, it is far better to look for

one problem at a time when you read through your writing.

Checklist: Presentation and proofreading

Review your work separately for:

sense, logic and structure


grammar

punctuation and spelling

layout

Use a spellchecker, but check for meaning

Review with fresh eyes

Ask other people to help you

Follow the firm‘s guidelines


8. Punctuation guide

Many people are unsure about the correct way to use basic punctuation marks. Here is a brief guide to the main uses of the full stop, comma, question mark, exclamation mark, semicolon, colon and dash.

Full stop (US: period)

Use a full stop to end a complete sentence. A sentence is a group of words

containing a subject and a verb.

Example: He is going to Budapest next week.

Full stops are also used after some abbreviations and can be used after

numbers which appear in lists:

Example: 1.2

Comma

Commas help a reader to pause at the right point in the sentence and to

avoid confusing the meaning within a sentence. Commas have a number of

different uses in English, they are used to:

Separate a list of items.

Example: My responsibilities include opening the mail, answering the

telephone and taking the minutes at the monthly board meeting.

Separate phrases (clauses), especially after a subordinate clause or a long prepositional phrase at the beginning of a sentence.

Example: In order to qualify for a bulk discount, you will need to order

more.

Separate two independent clauses that are connected by a conjunction such as 'but'.

Example: They should have moved into the new premises at the end of

March, but they were only ready in June.

Introduce a direct quote

Example: The CEO said, ―Both sales and profit are up 50% on last year.‖

Separate a ‗non-defining‘ relative clause or give additional information.

Examples:

Our Finance Director, Judith King, will contact you shortly regarding this

matter. My boss, who speaks perfect English, is going to work in the

London office.


Question mark

Question marks are only used at the end of direct questions. They are not

used in indirect questions:

Example: Who do you work for? vs Many analysts are wondering how the

new strategy will work.

Exclamation mark

The exclamation mark is used to indicate surprise or to emphasize

information. Use it sparingly:

Example: I can‘t believe we‘ve won that huge contract from our competitor!

Semicolon

The semicolon is used to:

Separate two independent clauses. One or both of the clauses are short and the ideas expressed are usually very similar. They could be rewritten as separate sentences.

Example: He loves work; he always works very late.

Separate groups of words which are themselves separated by commas to avoid the confusing affect of too many commas all in one sentence

Example: The new product will be launched this year in Germany, in March;

in France, in April; in Hungary, in October; and in Poland, in December.

Colon

A colon is used to:

Provide additional details and explanation.

Example: She handed in her notice for the following reasons: bad pay,

antisocial hours, poor relations with her colleagues and her boss.

Introduce a direct quote (a comma can also be used in this situation).

Dash

Dashes introduce explanations and comments that are connected to what

precedes and can, like brackets, show interruptions to the flow of a sentence:

Example: The company shouldn‘t have agreed to the merger – it wasn‘t in its

best interests.


9. Your grammar guidance

This section offers a little guidance on grammar to help the business writer to

analyze and improve his/her writing. However, it is difficult to write about a

technical subject without first knowing some of the terminology.

Nouns are words used to name people or indicate, places, things, e.g. ‗Paul,‘

‗lipstick,‘ ‗melon,‘ ‗Paris,‘ ‗skill,‘ ‗laughter‘ and ‗beauty.‘

Pronouns are used in place of a noun or to avoid repeating a noun, e.g. ‗I,‘

‗we,‘ ‘him,‘ ‗your,‘ ‗their,‘ ‗who,‘ ‗that,‘ ‗it.‘

Verbs are words of action, e.g. ―to run,‖ ―to arrive,‖ ―to make,‖ ―to give.‖

Adjectives describe nouns or pronouns, e.g. ‗sunny day,‘ ‗nice point,‘ ‗noisy

meeting.‘

Adverbs modify verbs, e.g. ‗we ran quickly,‘ ‗they talked well,‘ ‗I work hard.‘

Prepositions are words that come before nouns or pronouns in order to

connect them to the rest of the sentence, e.g. ‗he went on the course;‘ ‗he

went home from work,‘ ‗in memory of her.‘

Conjunctions connect:

single words, e.g. ‗Pooh and Piglet,‘ ‗strong but light‘

groups of words, e.g. ―Career women are rising to the top, but not in all professions.‖

sentences, e.g. ―Punctuation is difficult, and yet it is so important.‖

Interjections express emotions. They are common in conversation, e.g.

‗Hello!‘, ‗Not likely!‘, but rarely have a place in business writing.

A sentence expresses a complete thought in words. As a minimum it should

have a subject and a verb. It may also have an object. All three may each

consist of groups of words.


10. Commonly

confused words

The following words are often misused by native English speakers as well as non-native speakers. Sometimes the spellings are so similar that people fail to distinguish between them. Others are pronounced exactly the same, but they are spelled differently and have different meanings. Words in the latter category are called homonyms. Study the words, parts of speech (noun, verb, etc.), definitions, and sample sentences in this list.

adapt / adept/ adopt

Adapt (verb) means to adjust; "Some people cannot adapt to new

surroundings."

Adept (adjective) means skilled; ―He is very adept at dodging awkward

questions."

Adopt (verb) means to take as your own; "He tends to adopt the attitudes of

those around him."

advice/ advise

Advice (noun); ―The construction firm ignored the engineer's advice‖.

Advise (verb); ―The engineer advised the firm to use single suspension

walkways‖.

affect/ effect

Affect (verb) means to influence; "Bad weather will affect the quality of the

fruit."

Effect (noun) means to be a result of something; "The effect of bad weather

is a reduction in fruit quality."

already /all ready

Already means by this time; "Are you already packed?"

All ready means prepared; "Yes, I'm all ready to leave."

altogether/ all together

Altogether means wholly; "It's altogether too bad you can't come."

All together means everybody in a group; "All together, now: 'Good morning,

Sir!‖

all right/ alright


All right is the correct form;

Alright is grammatically incorrect.

allusion/ illusion

Allusion (noun) is an indirect reference or hint; ―Eliot‘s is full of allusions to

other works of literature.‖

Illusion (noun) means deception or mirage; ―The mirrors in the room gave an

illusion of greater spaces.‖

all ways/ always

All ways means by every way or method;

Always means all the time, forever;

annual/ annul

Annual (adjective) means yearly; ―an annual event‖

Annul (verb) means to make void or invalid; ―annulled marriage‖

angel/ angle

Angel (noun) a spiritual or heavenly being; ―The Christmas card portrayed a

choir of angels hovering over the shepherds‖.

Angle (noun) a figure formed by two lines meeting at a common point; ―The

carpenters placed the planks at right angles.‖

anyone/ any one

Anyone means anybody, any person at all; "Does anyone else want to

come?"

Any one means any one person and is followed by "of"; "Any one of you is

welcome to come along."

appraise/ apprise

Appraise (verb) to assess or estimate; ―A dealer came to appraise the

furniture.‖

Apprise (verb) to inform or notify; ―I write to apprise you of the latest

situation.‖

assistance/ assistants

Assistance (noun) means help or aid; ―Can I be of any assistance?‖=can I

help?

Assistants (noun) the plural of assistant, someone whose job is below the

level of manager, or someone who helps another doing the less important

job;


assure/ ensure/ insure

Assure means to guarantee; "I assure you there's no call for alarm."

Ensure means to make sure; "To ensure your crockery doesn't get broken,

wrap it all in bubble wrap."

Insure means to protect against loss or damage; "In case of breakage or

loss, you should insure everything with a good insurance company."

access/ excess

Access (noun) the right to see official documents, to reach a place;

―Unfortunately, I‘ll have no access to my mail-box.‖

Excess (noun) a larger amount of something than is allowed or needed; ―The

car reached speeds in excess of 100 miles per hour.‖

among/ between

Among (preposition) when speak about more than two objects; ―Jim was

relaxed knowing he was among friends‖

Between (preposition) when speak about two objects; ―Are there any public

holidays between Christmas and Easter?‖

amount/ number/ quantity

Amount (noun) a quantity of something uncountable;‖Her case attracted an

enormous amount of public sympathy.‖

Number (noun) a quantity of something countable;‖The number of cars on

our roads rose dramatically last year.‖

Quantity (noun) an amount of something both countable and uncountable;

―Quantities of arms were discovered hidden in the trucks.‖; ―Your work has

improved in quantity and quality this term.‖

accept/ except

Accept (verb) to agree; He accepted my invitation to the meeting

Except (pronoun) means excluding something; ―All came to the conference

except for Tom as he was on business trip.‖

beside/ besides

Beside (preposition) 'next to'; ―His mother sat beside him, clutching her

handbag.‖

Besides (pronoun) in addition; ―What language do you know besides Arabic

and English.‖

biannually /biennially

Biannually (adverb) happening twice each year; ―a biannual report‖

Biennially (adverb) happening once every two years


cite/ site/ sight

Cite (verb) quote as an example; ―In her term paper, Janis had to cite many

references.‖

Site (noun) location; ―The corner of North Main and Mimosa Streets will be

the site of the new shopping centre.‖

Sight (a) (noun) aim (of a gun or telescope); ―Through the sight of the rifle,

the soldier spotted the enemy.‖

(b) (noun) view; ―Watching the landing of the space capsule was a pleasant

sight.‖

(c) (verb) see; ―We sighted a ship in the bay.‖

costume/ custom

Costume (noun) clothing, typical style of dress; ―We all decided to wear

colonial costumes to the Fourth of July celebration‖

Custom (noun) a practice that is traditionally followed by a particular group of

people; ―It is a custom in Western Europe for little boys to wear short pants to

school.‖

complement/ compliment

Complement (verb) to supply, add; ―The colours that have been selected for

the room do not complement each other.‖

Compliment a) (verb) to be kind to somebody; Thomas tried a smile, to

compliment Mrs. Brown on her rough humour.‖

(b) (noun) admiration; ―The programmer has received many compliments on

her new system.‖

counsel/ council/ consul

Counsel (verb) to recommend; ―He counselled her to get a degree in

technical communications.‖

Council (noun) local government body; ―There was lengthy debate on the tax

proposal at city council last night.‖

Consul (noun) a representative of a country in another country; ―She was

appointed consul to the embassy in Beirut.‖

choose/ chose

Choose (verb) to make a choice

Chose (past particle of choose)

comprehensible/ comprehensive

Comprehensible (adjective) easy to understand; ―Such detailed analyses

are not comprehensible to an average person.‖


Comprehensive (adjective) including all the necessary facts, details, or

problems that need to be dealt with; thorough; ―There was a comprehensive

inspection of the nuclear plant.‖

confident/ confidential/ confidant

Confident (adjective) sure; ―Jim is very confident about using computers.‖

Confidential (adjective) kept in secret; ―Doctors are required to keep their

patients‘ records completely confidential.‖

Confidant (noun) someone you tell your secrets to

continual/ continuous

Continual (adjective) repeated often and over a long period; ―The continual

trips abroad took up a lot of my time.‖

Continuous (adjective) existing without stopping or any interruptions; ―The

brain needs a continuous supply of blood.‖

currant/ current

Currant (noun) a fruit; ―He still remembers his mother‘s currant jam.‖

Current (adjective) present, up-to-date; ―We have to take into account the

current situation in the world to make a well-weighed decision.‖

decent/ descent

Decent (adjective) respectable or suitable; ―When one appears in court, one

must wear decent clothing.‖

Descent (noun) (a) downward motion; ―The mountain climbers found their

descent more hazardous than their ascent.‖

(b) lineage; ―Vladimir is of Russian descent.”

dessert/desert

Dessert (noun) the final course of a meal, usually something sweet; ―We had

apple pie for dessert last night.‖

Desert (noun) (desert) a hot, dry place; ―It is difficult to survive in the desert

without water.‖

Desert (verb) (desert) abandon; ―After deserting his post, the soldier ran

away from the camp.‖

dependent/ dependant

Dependent (adjective) needing someone to exist, be successful; ―The young

are totally dependent on their parents in food and shelter.‖

Dependant (noun) someone that depends on another for support; ―Before I

found a job, I was a dependant in our family.‖


disinterested/ uninterested

Disinterested (adjective) able to judge a situation fairly as not concerned

with gaining any personal advantages, not involved; ―We need the advice of

a disinterested party.‖

Uninterested (adjective) not interested in anything, bored; ―I‘m completely

uninterested in football.‖

disorganized/ unorganized

Disorganized (adjective) lacking of any kind of plan or system; ―The

conference arrangements were completely disorganized.‖

Unorganized (adjective) one that does not have an organization, trade union

to help or support him;

farther/ further

Farther (adjective) a comparative form of far, referring to distance; ―Birds

were able to find food by flying farther and farther.‖

Further (adjective) a comparative form of far, meaning in addition; ―The

government itself announced further changes to the scheme.‖

its/ it's

Its (adjective) possessive of it; ―The car has lost one of its headlights.

It‟s (pronoun + verb) contraction of it + is; ―It's time to go home; it's getting

late.

last/ latest

Last (adjective) usually meaning 'final'; ―I took the last train to Memphis.‖

Latest (adjective) meaning 'most recent' or 'new'; ―Have you seen his latest

painting?‖

later/latter

Later (adverb) a time in the future or following a previous action; ―We went to

the movies and later had ice cream at Dairy Isle.‖

Latter (adjective) last of two things mentioned; ―Germany and England both

developed dirigibles for use during World War II, the latter primarily for

coastal reconnaissance.‖ (latter = England)

loose/ lose

Loose (adjective) opposite of tight; “After dieting, Marcy found that her

clothes had become so loose that she had to buy a new wardrobe.‖

Lose (verb) (a) to be unable to find something; ―Mary lost her glasses last

week.‖

(b) opposite of win; ―If Harry doesn't practice his tennis more, he may lose

the match.‖


lie/ lay

Lie (verb) (a) meaning 'to be down' (lay-lain); ―At the moment, he's lying on

the bed‖

(b) not to tell the truth – lied-lied; ―Rudolf was sure that Thomas was lying‖

Lay (verb) meaning 'to put down flat' (laid–laid); ―I usually lay my pies on the

shelf to cool.‖

maybe/ may be

Maybe (adverb) meaning perhaps; ―Maybe I was wrong about Mr. Ling‖

May be (verb) meaning possibility of to be; ―He may be in the office or at the

client‘s.‖

moral/ morale

Moral (noun) set of principles; ―It‘s our moral duty to stay‖

Morale (noun) sate of mind, faith and optimism in difficult situations; ―There‘s

nothing like winning to boost the morale of players‖

oral/ aural

Oral (adjective) spoken, not written; ―a brief oral report‖

Aural (adjective) connected with the sense of hearing; ―an aural device‖

practice/ practise

Practice (noun) ―Practice makes progress.‖

Practise (verb) ―The best way to improve soft skills is to practise them every

day.‖

personal/ personnel

Personal (adjective) private; ―They plan to take out a personal loan to build

the deck.‖

Personnel (noun) staff, employees; ―Send your application to the personnel

office.‖

―The CEO wants to have a personal chat with all this company's personnel.‖

passed/ past

Passed (verb) past tense of pass (a) elapse; ―Five hours passed before the

jury reached its verdict.‖

(b) go by or beyond; ―While we were sitting in the park, several of our friends

passed us.‖

(c) succeed; ―The students are happy that they passed their exams.‖


Past (a) (adjective) a time or event before the present; ―This past week has

been very hectic for the students returning to the university.‖

(b) (noun) time before the present; ―In the past, he had been a cook, a

teacher, and a historian.‖

peace/ piece

Peace (noun) harmony or freedom from war; ―Peace was restored to the

community after a week of rioting.‖

Piece (noun) part of a whole; ―Heidi ate a piece of chocolate cake for

dessert.‖

principal/ principle

Principal (a) (noun) director of an elementary or secondary school; ―The

principal called a faculty meeting.‖

(b) (adjective) main or most important; ―An anthropologist, who had worked

with the indigenous tribes in Australia, was the principal speaker at Friday's

luncheon.‖

Principle (noun) fundamental rule or adherence to such a rule; ―Mr. Connors

is a man who believes that truthfulness is the best principle.”

quiet/ quite/ quit

Quiet (adjective) serene, without noise; ―The night was so quiet that you

could hear the breeze blowing.‖

Quite (adverb) (a) completely; ―Louise is quite capable of taking over the

household chores while her mother is away.‖

(b) somewhat or rather; ―He was quite tired after his first day of classes.

Quit (verb) stop; ―Herman quit smoking on his doctor's advice.‖

rise/ raise/ arise

Rise (verb) something moves upwards; ―In the distance he could see the

smoke from his bonfire rising up in a white column.‖

Raise (verb) move something upwards; ―We have no plans to raise taxes at

present.‖

Arise (verb) a problem begins to happen; ―Can we begin by discussing

matters arising from the last meeting?‖

round/ around

Round (preposition) in circular movement; ―He turned round and I

recognized him immediately.‖

Around (preposition) surrounding something; ‖Why does everything have to

be organized around what Colman wants to do?‖


stationary/ stationery

Stationary (adjective) non-movable, having a fixed location; ―The

weatherman said that the warm front would be stationary for several days.‘

Stationery (noun) special writing paper; ―Lucille used only monogrammed

stationery for correspondence.‘

than/ then

Than (conjunction) used in unequal comparisons; ―Today's weather is better

than yesterday's.‖

Then (adverb) a time following a previously mentioned time; ―First, Julie filled

out her schedule; then, she paid her fees.‖

their/ there/ they're

Their (adjective) plural possessive adjective; ―Their team scored the most

points during the game‖

There (adverb) (a) location away from here; ―Look over there between the

trees.‖

(b) used with the verb be to indicate existence; ―There is a book on the

teacher's desk.‖

They're (pronoun + verb) contraction of they + are; “They're leaving on the

noon flight to Zurich.‖

to/ two/ too

To (preposition) toward, until, as far as; ―Go to the blackboard and write out

the equation.‖

Two (noun or adjective) number following one; ―Two theories have been

proposed to explain that incident.‖

Too (adverb) (a) excessively; ―This morning was too cold for the children to

go swimming.‖

(b) also; ―Jane went to the movie, and we did too.‖

weather/ whether

Weather (noun) atmospheric conditions; ―Our flight was delayed because of

bad weather.‖

Whether (conjunction) if, indicates a choice; ―Because of the gas shortage,

we do not know whether we will go away for our vacation or stay home.‖

whose/ who‟s

Whose (pronoun) possessive relative pronoun; ―The person whose name is

drawn first will win the grand prize.‖


Who's (relative pronoun + verb) contraction of who + is; “Who's your new

biology professor?‖

your/ you‟re

Your (adjective) possessive of you; “We are all happy about your accepting

the position with the company in Baltimore.‖

You're (pronoun + verb) contraction of you + are; “You're going to enjoy the

panorama from the top of the hill.‖


11. Commonly misspelled

words

abbreviate complementary (together with) faithfully

absence complimentary (flattering/free) favourable

accessible courteous February

accommodation conscientious financial

achieve conscious forty

acknowledgement confidential foreign

acquainted convenience fulfill

address cooperate fulfilled

advertisement council (city.)

agreeable counsel (advise) garage

all right criticism generally

analysis currency government

apologise grateful

arrangement decision grievance

assistance deductible guarantee

attendance definitely

dependent height

benefited dependant (person)

bookkeeper development illegal

bureau difference immediately

business disappointment imminent

dissatisfied incomparable

calendar independent

cancelled efficiency inquiry/enquiry

cancellation eighth irreparable

changeable embarrassed installment

characteristic emergency

column encouragement judgment

colleagues endorsements

commission environment knowledge

committed especially

committee essential leisure

comparative exchangeable library

competent extremely likelihood

competitive lying


maintenance personnel substantially

manageable pleasant successful

management possession supersede

meant practice (verb)

miniature practice (noun) tariff

minimum preferable temporary

minutes tendency

mortgage preference thorough

preferred through

necessary preparation transfer

negligible privilege transferred

negotiable procedure transferable

negotiate psychological truly

noticeable twelfth

questionnaire

obsolete ultimately

occasionally readily unbelievable

occurred readjustment underrate

occurrence receipt undoubtedly

offered recommend unnecessary

official recurrence until

omit refer usually

omitted referred

opinion reference vacancy

originate remittance vague

valuable

parallel schedule vice versa

parliament secretary voluntary

peculiar separate

permanent serviceable waive (give up

permissible significance Wednesday

perseverance sincerely withhold

personal surprising


12. Writing Styles

Formal/Informal

Formal/Neutral Informal

Example phrases Thank you for your e-mail received 12 Feb.

With regards/reference to…

I would be grateful if you could…

We regret to advise you that…

Please except our apologies for…

I was wondering if you could…

We note that you have not…

We would like to remind you that…

It is necessary for me to…

It is possible that I will…

Would you like me to…?

However, …/ In addition, …/ Therefore, …

If you require further information, please do not hesitate to contact me.

I look forward to meeting you next week.

Thanks for the e-mail.

Re…

Please could you…

I‘m sorry to tell you that…

I‘m sorry for…

Could you…?

You haven‘t…

Don‘t forget that…

I need to…

I might…

Shall I…?

But, …/ Also, …/ So, …

If you‘d like more details, let me know.

See you next week.

Direct/Indirect

Direct Indirect: polite/diplomatic

Requests Can you…?

Please could you…

Could you…?

I was wondering if you could…?

Asking for permission Can I …?

Could I…?

Is it all right if I …?

I wonder if I could…?

Offering help Can I …?

Shall I …?

Would you like me to …?

Do you need any help with …?

Making a suggestion What about … (+ -ing)

Shall we…?

Why don‘t we …?

Perhaps we should …?

Softening a strong comment

There is a problem.

That will be very expensive..

We can‘t do that.

That gives us very little time.

It will be better to ask Andy.

I disagree.

I‘m afraid there is a small problem.

It seems there is a slight problem.

That might be quite expensive.

Won‘t that be a bit expensive?

I‘m not sure we can do that.

Actually, that doesn‘t give us much time.

Wouldn‘t it be better to ask Andy?

I can see what you are saying, but…

Don‘t you think that…?

To be honest, I think it might be better to…


Arrangements

Meetings


Reason for writing I‘m writing to arrange a time for our meeting. What time would be convenient for you?

Just a quick note to arrange a time to meet. When would suit you?

Suggesting time/place Could we meet on (date) in (the morning, etc.) at (time)?

How about (day) at (time)? Are you free some time next week?

Saying when you are/are not free

I would be able to attend the meeting on Tuesday morning.

I‘m out of the office till 2 p.m.

Any time after that would be fine.

I‘m afraid I can‘t manage next Monday.

I‘m free Tuesday a.m.

I won‘t be around till after lunch.

Any time after that is okay.

Sorry, can‘t make it next Monday.

Confirming I‘d like to confirm…

That‘s fine. I will call/e-mail you tomorrow to confirm the details.

Thursday is good for me.

That should be okay. I‘ll get back to you if there is a problem.

Changing arrangements This is to let you know that I‘ll be not able to attend the meeting next Thursday.

I wonder if we could move it to…?

I apologize for any inconveniences caused.

Re our meeting next week. I‘m afraid I can‘t make Thursday.

How about … instead?

Sorry for inconvenience.

Close I look forward to meeting you in Brussels.

Let me know if you need to change the arrangements.

See you in Brussels.

Give me a call if any changes.

Invitations

Inviting We would be pleased if you could come to…

I would like to invite you to…/attend our…

Please let me know if you will be able to attend.

I‘m writing to invite you to…

Would you like to come to…?

Please let me know if you can make it.

Prepare Before the meeting it would be useful if you could prepare…

It would be helpful if you could bring…

Pleas prepare… before the meeting.

Please bring to the meeting…

Accepting Thank you for your kind invitation.

The date you suggest is fine.

I would be delighted to attend the meeting. I‘m sure it will be very useful.

Thanks a lot for the invitation.

The date is fine for me.

I‘d love to come to the meeting. It sounds like a great idea.

Refusing Thank you for your kind invitation.

Unfortunately, I have another appointment on that day. Please accept my apologies.

I hope we will have an opportunity to meet on another occasion I the near future. I‘m sure that the meeting will be great success.

Thanks a lot for your kind invitation.

Unfortunately, I have something else in my schedule on that day.

I hope we can meet up soon. Good luck with the meeting!


Commercial

Request for information (customer)

Saying how you got the contact

We met last Thursday on your stand at the Munich Trade Fair.

I am e-mailing you off your website, which I found through Google.

Giving reason for writing We are a manufacture/supplier/provider of …. We are interested in …

We are a Turkish company exporting to the EU, and we need…

General requests We would be grateful for some information about…

Please send us information about your product range and prices.

Specific requests In particular we would like to know…

Please sena full details of your prices, discounts, terms of payment, and delivery time.

Could you also say if there is any minimum order?

Close An early reply would be greatly appreciated.

I look forward to an early reply, and am sure that there is a market for your products here in Hungary.

Giving information (supplier)

Thanks Thank you for your e-mail of 4 June inquiring about

Giving factual information

We can quote you a price of …

We can deliver by … (date)/ within … (period of time)

The goods will be shipped 3 days from receipt of a firm order.

We can offer a discount of … on orders over …

We require payment by bank transfer/ letter of credit.

Our normal procedure is to …

Our normal terms for first customers are…

We can supply the items you require directly form stock.

Saying what you are attaching

I am attaching a document that gives full details of…

I am attaching our current catalogue and price list as a pdf file.

Highlighting one or two key points

You will see that…

You will note that our new line of … is on special offer.

Answering specific questions

You will also note that… Our experience in this field includes…

We dispatch the goods within 24 hours of a firm order, and for first-time customers our minimum order is $1,000.

I am afraid that this model is no longer available. However, …

Close We feel sure that … . May I suggest that I call you at your convenience to discuss the matter further?

If you need any further information, please do not hesitate to contact me. My direct line is…

Following up a call (supplier)

Open Thank you for taking the time on the telephone this morning to explain…


Summarizing key points I understand that you are looking for … and I am confident that we can find a good solution for your needs.

Giving additional information

I have attached some information about our company, including…

Saying you will call back As agreed, I‘ll give you a call during the last week of September.

I have made a note to call you again after you‘ve had a chance to…

Perhaps then it would be a good idea to meet to discuss…

Close In the meantime, if you would like to discuss any other points, please don‘t hesitate to give me a call on my direct line…

Asking for better terms

Open Thank you for sending … we are interested in … however, there are one or two things we would like to clarify before going ahead.

Discussing terms Would you be prepared to let us have the goods on credit?

We need these items by … at the latest.

Close If we can reach an agreement on these matters we are sure that we can do more business with you in the future.

We look forward to hearing fro you soon.

Replying and agreeing terms (supplier)

Open Thank you for your e-mail of … (date) inquiring about a possible order for…

Saying yes In relation to…, we would be happy to let you have …

I have spoken to my line manager, and we are able to … on this occasion.

Looking for a compromise

With regard to…, unfortunately we are not able to … . However, I am sure we can find an acceptable compromise.

We are prepared to accept…

Final details We would be grateful if you could supply bank reference.

Please return the attached form asap so that your order can be preceded without any delay.

Please note that we have recently improved the functionality of our website, and it is now possible to place an order on-line. Alternatively, you can print out the attached order form and return it to us by mail.

Close I have arranged for a member of our customer services team to give you a call later in the week. They will be able to deal with any further points.

We hope you find our quotation satisfactory and look forward to receiving your order. We assure you that it will have our prompt attention.

If you need any further information, do not hesitate to contact us.

Asking for payment (supplier)

First reminder – open We are writing concerning a payment of € 12,600 for invoice #KJ678 which is now overdue. A copy of the invoice is attached.

According to our records, the sum of £ 4,500 is still outstanding on your account.

First reminder – action Please send a bank transfer to settle the account, or an explanation of why the balance is still outstanding. If you have already dealt with this matter, please disregard this mail.

We would appreciate your cooperation in resolving this matter as soon as possible.

Second/Third reminder – open

Om (date) I wrote to you regarding you company‘s unpaid account, amounting to € 4,500. May we please remind you that this amount is still outstanding?

I wish to draw your attention to my e-mails of () date about the overdue payment on your account. We are very concerned that the matter has not received your


attention yet.

Second/Third reminder – action

We need a bank transfer in full settlement without further delay.

Clearly, the situation cannot be allowed to continue, and we must ask you to take immediate action to settle your account.

If you have any queries on this matter, please do not hesitate to contact me. Thank you for your cooperation.

Final demand – open Following of my e-mails of (date) I must inform you that we have still not received payment for outstanding sum of € 4,500.

I wrote to you on (date) regarding the balance of € 12,300 on your account. I attached copies of both e-mails. This sum is now two months overdue. We are very concerned that the matter has not received your attention yet.

Final demand - action Unless we receive payment within seven days, we shall have no alternative but to take legal action to recover the money.

In the meantime, your existing credit facilities have been suspended.

Complaints and apologies

Complaining (customer)

Open I am writing...

In connection with the order FS456which arrived this morning.

To complain about the quality of a product I bought from your site.

To complain about the poor servicewe recieved from your company.

To draw your attention to the negative attitude some people in your customer services section.

Complaint Our order dated 16 September clearly stated that we wanted...., however, you...

The goods aere faulty, damaged, in poor condition.

There seems to be an error in the invoice/a misunderstanding.

Ot make matters worse, when I called your company, your staff...

Request for action Pleae replace the faulty goods as soon as possible.

We must insist on an immediate replacement/a full refund.

Unless I receive the goods by the end of the this week, I will have no choice but to cancel my order.

Close I hope you will deall with this natter promptly as it is causing me considerable inconvenience.

Apologising (supplier)

Open I‘m writing i relation to your recent complaint.

Apologising I was very concerned to learn about... pleas accept my sincere apologies.

I would like to aplogise for the inconvenience you have suffered.

Denying responsibility We appreciate that this has caused you considerable inconvenience, but we cannot accept any responsibility in this matter.

Promising action Can you leave it with me? I‘ll look into the matter and get back to you tomorrow.

I have looked into the matter and...

I have spoken to the stuff involved, and...

We will send replacement items/ give you a refund immediately.

I can assure you that this will not happen again.

We are having a temporary problem with... . we‘re doing everything we can to sort it out.

Compensation To compensate for the inconvenience, we would like to offer you...


Close Thank you for brining this matter to my attention. Please accept me assurance that it will not happen again.

Once again, i hope you will accept my apologies for the inconvenience caused.

I do hope you will continue to use our service in the future.

If you have any further queries, please do not hesitate to contact me on my phone...

Personal

Being friendly

You heard something but you are not sure

Something id but surprising true

Something is obvious or already known

Good/bad fortune

Saying what you really think

Going back to a topic

Changing the topic

Summarising with the most important point

It seems that... Apparently,...

Actually,... In fact,...

Obviously,... Of course, ...

Unfortunately,... Luckily, ...

To be honest, ... Frankly, ...

Well, ... So, ... Anyway, ...

Anyway, ... So, ... By the way, ...

Anyway, ... Basically, ...

Asking for advice


Open I‘d like your advice about the problem I have. I‘ve got a bit of a problem.

Asking for advice I was wondering if you had any ideas about...?

What would you advise me todo?

Do you have any ideas about ...?

What should I do?

Close Please write back when you have the time and let me know what you think.

Please e-mail me when you get the chance.

Giving advice


Open I was sorry to hear abou your current difficulties.

I‘m sorry you‘re having such a hard time at the moment.

Giving advice I think it might be a good idea to ...

Have you thought of...?

I think you should ...

What about ...(+ing)?

Result This would mean that ... That way, ...

Options I think this option woul be preferable to ...(+ing)

I think it‘s better than ...(+ing)

Close I hope I have been of some help. I hope I‘ve helped a bit.

Suggestion

Making a suggestion I think we should / I suggest that we/ Let‘s go to...

Shall we/ Perhaps we could/ Why don‘t we go to...?

I suggest/ How about going to...?

Accepting It‘s a great idea!

I think your idea would work really well.


It might be worth trying.

Rejecting I‘m not sure about your idea.

It sounds like a good idea, but i don‘t think it would work in practice

It sounds like a good ideam but i can see one or two problems.

Special situations

Thanks Just a quick not to say many thanks for ...

I really appreciate evevrything you have done.

Good luck Good luck with...

I would like to take this opprotunity to wish you every success in the future.

Congratulations Many congratulations on your promotion/new job.

I was delighted to hear the news about...

Well done!

Best wishes Please give my best wishes/regards to ...

Bad news I was sorry to hear about ...

I was relly sorry to hear that yuo are not well. ... Hope yuo‘ll feel better soon.

If there ia anything I can do to help , let me kknow.

Reports

Report structure

Introduction/ Background As requested at the Board meeting of 14 April, here is my report.

The report will discuss/consider/describe/analyse/review...

The report is based on...

I have divided the report into three setions.

Findings The findings/figures/resultd/investigations show that...

It appears that... . this has led to a situation where...

The graph/table shows that...

Signposts As can be seen in the table 1/section2/figure3

As mentioned above, .../..., see below.

... and I will discuss this in more detail below/in section 3.2.

Conclusion/Recommendations I (would like to) suggest /recommend that...

My specific recommendations are as follows.

Closing comments Please have a loook at the report and let me have your comments.

Please feel free to contact me if you have any queations.

Linking words


Sequence

Talking generally

Contrast

Adding another point

Examples

Alternatives

Real (surprising) situations

Something is obvious

Most important point

Rephrasing

Result/Consequence

New topic

Firstly,... Secondly,... Finally,...

In general,... Usually,... On the whole,...

However,... Nevertheless,... On the other hand,...

In addition,... Moreover,.... On another point,...

For example,... For instance,... e.g.

Either ... or ... Alternatively,... Instead of ...

In fact, ... Actually, ... As a matter os fact, ...

Clearly, ... Obviously, ... Of course,...

Especially, ... Above all, ... In particular, ...

In other words, ... That is to say... i.e.

As a result, ... Therefore, ... For this reason, ...

In relation to... Regarding... With reference to ...

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Business Writing How to write...

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