It is an edition of the established Modern English Business Letters, and provides pre-intermediate and intermediate students with a complete guide to the writing and layout of business letters. It contains some 150 specimen letters and over 700 phrases and extracts from letters. Exmples of both British and American style are given. All the kinds of business letters required by various firms are discussed, ranging from enquiries, offers, sale letters, reminders, complaints and adjustments, collection and delivery letters, arranging appointments, travel, accomodation. With each chapter there are exercises giving students practice in writing similar letters. All the letters are presented in an attractive and realistic style, and the revisions have taken into account decimalisation and metrication. Special attention has been paid to the needs of students, whose interest lies mainly in import-export matters, and information is given on terms used in all aspects of foreign trade, including accounting, agencies, banking, insurance and transport.

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