Business Writing Handbook PDF

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.
Dont
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 "T 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(,) Yours faithfully (UK)
To whom it may concern(,) Sincerely (yours), (US)
Yours truly, (US)
Dear Mr James (UK) Yours sincerely (UK)
Dear Mr. James, (US) Sincerely (yours), (US)
Yours truly, (US)
Dear Cindy(,) Best wishes (UK and US)
Hi Ken(,) Kind regards (UK and US)
Ken(,) 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.

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 With reference to your letter of 21 March /
who you are writing to) your phone call today, ...
Dear Dr / Mr / Mrs / Miss / Ms Smith, (use if Thank you for your letter of 21 March.
you know who you are writing to and if you Further to our telephone conversation, ...
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)
Giving the reason for writing Making requests

I am writing to enquire about / apologise for / Could you (possibly) ...? I would be grateful
confirm / request ... if you could ... I would appreciate it if you
could ... Would you mind ... ?
Agreeing to requests Giving bad news

I would be delighted to ... Unfortunately, ...
I would be pleased to ... I am afraid that ...
Enclosing/Attaching documents Reference to future contact

I am enclosing/attaching ... I look forward to hearing from you soon.
Please find enclosed/attached ... I look forward to meeting you next week.
Enclosed/Attached you will find ... I'm looking forward to seeing you next
Thursday.
Closing remarks Finishing salutation

Please contact us again if we can help in any Yours faithfully, (if you don't know the name
way / there are any problems / you have any of the person you're writing to)
questions. Yours sincerely, (if you know the name of
Should you have any further questions / the person you're writing to)
queries, please do not hesitate to contact us. Best wishes, (if the person is a close
If you need any further information, please business contact or friend)
contact us again. 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 recipients 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:

The standard English sentence has the following structure:
1 2 3 4 5
main main
object action
What? Where? When?
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 Giving Answering Project updates & Clarifying

announcement instructions question summaries information
Keep your sentence Reference the Tasks that have been Clarify the
Relevant subject line
short question accomplished information asked
giving useful
Avoid jargon Use a subject line that Challenges or problems and do not get
information
Put important facts Be clear and concise relates to the that might affect irritated
List each instruction question schedules and Use a professional
first
separately Stick to the point budgets tone
Be clear and concise
Flesh out instructions Answer the question Next steps Keep your message
on the topic
Writing to evaluate
Brief introduction (subject, opinion,
judgment criteria)
Discuss options-choose one
Explain why
Comparison Definition and Offering an Competitive

and contrast classification informed opinion Analysis

Writing to persuade
Cold call e-mails Organizing a meeting Meeting follow-up Responding to a Presenting a new
Prepare Agenda Follow up as quickly as request for idea
Provide a referral If you someone else to a possible after the information Your message should have
Show value meeting, introduce them meeting Respond in 4 steps: the following structure:
Offer a benefit Reinforce what was said
Greeting Subject
Dont focus on yourself Set agenda for next steps
Current situation Problem
(customer needs) Impact
Address those needs Recommendation
Close 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
Next show that the same idea is being continued
Similarly
Yet show that different ideas are being put
But forward
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 clichs
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 clichs, 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 It was reasonable to assume the system
system would work. 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 My assistant, Anne Black, will attend the
on 12 November. 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 Please let me know if you need help
adjustments to correct the accounts. adjusting the accounts as follows:
We were unable to complete the audit on We will be able to complete the audit on 5
time. 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 readers 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 readers 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 You will find that our approach will give you
method. more cost-effective tax consulting.
We are unable to provide you with You would benefit from the services of a
assistance. small accounting firm.
We are proud to be the largest accounting You will benefit from the large range of
firm. 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 managers performance:
Anne is a good manager.

This tells us very little about Annes 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 readers 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 readers 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 firms 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 cant believe weve 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 shouldnt have agreed to the merger it wasnt 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; Eliots 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, Ill 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 mothers 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; Im 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.
Its (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' (laidlaid); 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

clients.
moral/ morale
Moral (noun) set of principles; Its our moral duty to stay
Morale (noun) sate of mind, faith and optimism in difficult situations; Theres
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/ whos
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/ youre
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
Thank you for your e-mail received 12 Feb. Thanks for the e-mail.
Example phrases With regards/reference to Re
I would be grateful if you could Please could you
We regret to advise you that Im sorry to tell you that
Please except our apologies for Im sorry for
I was wondering if you could Could you?
We note that you have not You havent
We would like to remind you that Dont forget that
It is necessary for me to I need to
It is possible that I will I might
Would you like me to? Shall I?
However, / In addition, / Therefore, But, / Also, / So,
If you require further information, please do If youd like more details, let me
not hesitate to contact me. know.
I look forward to meeting you next week. See you next week.
Direct/Indirect
Direct Indirect: polite/diplomatic

Can you? Could you?
Requests Please could you I was wondering if you could?
Can I ? Is it all right if I ?

Asking for permission Could I? I wonder if I could?
Can I ? Would you like me to ?

Offering help Shall I ? Do you need any help with ?
What about (+ -ing) Why dont we ?

Making a suggestion Shall we? Perhaps we should ?
There is a problem. Im afraid there is a small problem.

Softening a strong It seems there is a slight problem.
comment That will be very expensive.. That might be quite expensive.
Wont that be a bit expensive?
We cant do that. Im not sure we can do that.
That gives us very little time. Actually, that doesnt give us much
time.
It will be better to ask Andy. Wouldnt it be better to ask Andy?
I disagree. I can see what you are saying,
but
Dont you think that?
To be honest, I think it might be
better to

Arrangements
Meetings
Im writing to arrange a time for our meeting. Just a quick note to arrange a time
Reason for writing What time would be convenient for you? to meet. When would suit you?
Could we meet on (date) in (the morning, How about (day) at (time)? Are you
Suggesting time/place etc.) at (time)? free some time next week?
I would be able to attend the meeting on Im free Tuesday a.m.

Saying when you are/are Tuesday morning.
not free Im out of the office till 2 p.m. I wont be around till after lunch.
Any time after that would be fine. Any time after that is okay.
Im afraid I cant manage next Monday. Sorry, cant make it next Monday.
Id like to confirm Thursday is good for me.
Confirming Thats fine. I will call/e-mail you tomorrow to That should be okay. Ill get back
confirm the details. to you if there is a problem.
This is to let you know that Ill be not able to Re our meeting next week. Im
Changing arrangements attend the meeting next Thursday. afraid I cant make Thursday.
I wonder if we could move it to? How about instead?
I apologize for any inconveniences caused. Sorry for inconvenience.
I look forward to meeting you in Brussels. See you in Brussels.
Close Let me know if you need to change the Give me a call if any changes.
arrangements.
Invitations
We would be pleased if you could come to Im writing to invite you to
Inviting I would like to invite you to/attend our Would you like to come to?
Please let me know if you will be able to Please let me know if you can
attend. make it.
Before the meeting it would be useful if you Pleas prepare before the
Prepare could prepare meeting.
It would be helpful if you could bring Please bring to the meeting
Thank you for your kind invitation. Thanks a lot for the invitation.
Accepting The date you suggest is fine. The date is fine for me.
I would be delighted to attend the meeting. Id love to come to the meeting. It
Im sure it will be very useful. sounds like a great idea.
Thank you for your kind invitation. Thanks a lot for your kind
Refusing invitation.
Unfortunately, I have another appointment Unfortunately, I have something
on that day. Please accept my apologies. else in my schedule on that day.
I hope we will have an opportunity to meet I hope we can meet up soon. Good
on another occasion I the near future. Im luck with the meeting!
sure that the meeting will be great success.

Commercial
Request for information (customer)

We met last Thursday on your stand at the Munich Trade Fair.
Saying how you got the I am e-mailing you off your website, which I found through Google.
contact
We are a manufacture/supplier/provider of . We are interested in
Giving reason for writing We are a Turkish company exporting to the EU, and we need
We would be grateful for some information about

General requests Please send us information about your product range and prices.
In particular we would like to know

Specific requests Please sena full details of your prices, discounts, terms of payment, and delivery
time.
Could you also say if there is any minimum order?
An early reply would be greatly appreciated.
Close I look forward to an early reply, and am sure that there is a market for your
products here in Hungary.
Giving information (supplier)

Thank you for your e-mail of 4 June inquiring about
Thanks
We can quote you a price of
Giving factual We can deliver by (date)/ within (period of time)
information 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.
I am attaching a document that gives full details of
Saying what you are I am attaching our current catalogue and price list as a pdf file.
attaching
You will see that
Highlighting one or two You will note that our new line of is on special offer.
key points
You will also note that Our experience in this field includes
Answering specific We dispatch the goods within 24 hours of a firm order, and for first-time customers
questions our minimum order is $1,000.
I am afraid that this model is no longer available. However,
We feel sure that . May I suggest that I call you at your convenience to discuss
Close 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)

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

I understand that you are looking for and I am confident that we can find a good
Summarizing key points solution for your needs.
I have attached some information about our company, including

Giving additional
information
As agreed, Ill give you a call during the last week of September.
Saying you will call back I have made a note to call you again after youve had a chance to
Perhaps then it would be a good idea to meet to discuss
In the meantime, if you would like to discuss any other points, please dont hesitate
Close to give me a call on my direct line
Asking for better terms

Thank you for sending we are interested in however, there are one or two
Open things we would like to clarify before going ahead.
Would you be prepared to let us have the goods on credit?

Discussing terms We need these items by at the latest.
If we can reach an agreement on these matters we are sure that we can do more
Close business with you in the future.
We look forward to hearing fro you soon.
Replying and agreeing terms (supplier)

Thank you for your e-mail of (date) inquiring about a possible order for
Open
In relation to, we would be happy to let you have
Saying yes I have spoken to my line manager, and we are able to on this occasion.
With regard to, unfortunately we are not able to . However, I am sure we can
Looking for a find an acceptable compromise.
We are prepared to accept
compromise
We would be grateful if you could supply bank reference.
Final details 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.
I have arranged for a member of our customer services team to give you a call
Close 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)

We are writing concerning a payment of 12,600 for invoice #KJ678 which is now
First reminder open overdue. A copy of the invoice is attached.
According to our records, the sum of 4,500 is still outstanding on your account.
Please send a bank transfer to settle the account, or an explanation of why the
First reminder action 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.
Om (date) I wrote to you regarding you companys unpaid account, amounting to
Second/Third reminder 4,500. May we please remind you that this amount is still outstanding?
open 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.
We need a bank transfer in full settlement without further delay.
Second/Third reminder Clearly, the situation cannot be allowed to continue, and we must ask you to take
action 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.
Following of my e-mails of (date) I must inform you that we have still not received
Final demand open 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.
Unless we receive payment within seven days, we shall have no alternative but to
Final demand - action take legal action to recover the money.
In the meantime, your existing credit facilities have been suspended.
Complaints and apologies
Complaining (customer)
I am writing...
Open 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.
Our order dated 16 September clearly stated that we wanted...., however, you...
Complaint 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...
Pleae replace the faulty goods as soon as possible.
Request for action 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.
I hope you will deall with this natter promptly as it is causing me considerable
Close inconvenience.
Apologising (supplier)
Im writing i relation to your recent complaint.
Open
I was very concerned to learn about... pleas accept my sincere apologies.
Apologising I would like to aplogise for the inconvenience you have suffered.
We appreciate that this has caused you considerable inconvenience, but we

Denying responsibility cannot accept any responsibility in this matter.
Can you leave it with me? Ill look into the matter and get back to you tomorrow.
Promising action 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... . were doing everything we can to sort
it out.
To compensate for the inconvenience, we would like to offer you...
Compensation

Thank you for brining this matter to my attention. Please accept me assurance that
Close 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 It seems that... Apparently,...
Something id but surprising true Actually,... In fact,...
Something is obvious or already known Obviously,... Of course, ...
Good/bad fortune Unfortunately,... Luckily, ...
Saying what you really think To be honest, ... Frankly, ...
Going back to a topic Well, ... So, ... Anyway, ...
Changing the topic Anyway, ... So, ... By the way, ...
Summarising with the most important point Anyway, ... Basically, ...
Asking for advice
Id like your advice about the problem I have. Ive got a bit of a problem.
Open
I was wondering if you had any ideas Do you have any ideas about ...?
Asking for advice about...? What should I do?
What would you advise me todo?
Please write back when you have the time Please e-mail me when you get
Close and let me know what you think. the chance.
Giving advice
I was sorry to hear abou your current Im sorry youre having such a hard
Open difficulties. time at the moment.
I think it might be a good idea to ... I think you should ...

Giving advice Have you thought of...? What about ...(+ing)?
This would mean that ... That way, ...

Result
I think this option woul be preferable to I think its better than ...(+ing)
Options ...(+ing)
I hope I have been of some help. I hope Ive helped a bit.

Close
Suggestion
I think we should / I suggest that we/ Lets go to...
Making a suggestion Shall we/ Perhaps we could/ Why dont we go to...?
I suggest/ How about going to...?
Its a great idea!
Accepting I think your idea would work really well.

It might be worth trying.
Im not sure about your idea.
Rejecting It sounds like a good idea, but i dont think it would work in practice
It sounds like a good ideam but i can see one or two problems.
Special situations
Just a quick not to say many thanks for ...
Thanks I really appreciate evevrything you have done.
Good luck with...

Good luck I would like to take this opprotunity to wish you every success in the future.
Many congratulations on your promotion/new job.

Congratulations I was delighted to hear the news about...
Well done!
Please give my best wishes/regards to ...
Best wishes
I was sorry to hear about ...
Bad news I was relly sorry to hear that yuo are not well. ... Hope yuoll feel better soon.
If there ia anything I can do to help , let me kknow.
Reports
Report structure
As requested at the Board meeting of 14 April, here is my report.
Introduction/ Background The report will discuss/consider/describe/analyse/review...
The report is based on...
I have divided the report into three setions.
The findings/figures/resultd/investigations show that...
Findings It appears that... . this has led to a situation where...
The graph/table shows that...
As can be seen in the table 1/section2/figure3
Signposts As mentioned above, .../..., see below.
... and I will discuss this in more detail below/in section 3.2.
I (would like to) suggest /recommend that...
Conclusion/Recommendations My specific recommendations are as follows.
Please have a loook at the report and let me have your comments.
Closing comments Please feel free to contact me if you have any queations.
Linking words

Sequence Firstly,... Secondly,... Finally,...
Talking generally In general,... Usually,... On the whole,...
Contrast However,... Nevertheless,... On the other hand,...
Adding another point In addition,... Moreover,.... On another point,...
Examples For example,... For instance,... e.g.
Alternatives Either ... or ... Alternatively,... Instead of ...
Real (surprising) situations In fact, ... Actually, ... As a matter os fact, ...
Something is obvious Clearly, ... Obviously, ... Of course,...
Most important point Especially, ... Above all, ... In particular, ...
Rephrasing In other words, ... That is to say... i.e.
Result/Consequence As a result, ... Therefore, ... For this reason, ...
New topic In relation to... Regarding... With reference to ...

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Business Writing

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

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

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

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

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

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

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

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

2 Business Writing 1 Business Skills Development for Professional Staff

3 Business Writing 1 Business Skills Development for Professional Staff

5 Business Writing 1 Business Skills Development for Professional Staff

Business writing is a form of communication. The communication process is all

Means of communication include:

Conveying the message in writing is necessary when we

Keeping this in mind, remember to:

Here you may picture:

6 Business Writing 1 Business Skills Development for Professional Staff

E-mailing is as easy as having a conversation because you can send

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

7 Business Writing 1 Business Skills Development for Professional Staff

Instead, include the key points of the message.

Use EOM abbriviation in subject lines

Opening and closing a letter or e-mail

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

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

8 Business Writing 1 Business Skills Development for Professional Staff

Opening greeting Closing greeting

Formal vs. informal

Business correspondence can range from the very formal

a company rather than a specific person

9 Business Writing 1 Business Skills Development for Professional Staff

More formal Less formal

Should I write the number in figures or words?

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

Numbers immediately before units of measurements are written as figures,

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

Avoid unnecessary attachments

are time-consuming to download and open

Alternative to sending attachments

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

11 Business Writing 1 Business Skills Development for Professional Staff

Do not overuse the high priority option

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

Use cc: field sparingly

Do not forward chain letters

Don't reply to spam

12 Business Writing 1 Business Skills Development for Professional Staff

Giving the reason for writing Making requests

Agreeing to requests Giving bad news