   Read this memo from Ding Yu at your company's head office in Shang hai.
    From:      Ding Yu, General Manager
    Date:      26 July 2011
    Subject:    Your Sales Figures
    Please note that our report on this year's sales figures has to be ready by 5th September at the latest. The only set of figures we are still waiting for is yours and until we receive them we cannot finalize our report. Could you let me know as soon as possible when your sales figures will be ready, and how you will send them to me?
    Write a reply to Ding Yu:
    apologizing for the delay in sending him your sales figures.
    explaining why your figures are late.
    telling him when your figures will be ready.
    saying how you will send the figures to him.
    Write 60-80 words.

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答案解析

【写作思路】
本文是对商务信件的考查，内容要求是根据公司上海总部的领导关于迟迟拿不到销售数据的商务便函留言，写一封回复信件。
内容方面，包括因销售数据没有按时完成道歉，解释原因，告知数据已经完成，告知数据如何送达。文章的格式要按照商务信函的格式要求，因是下级写给上级的回复信，同时也属于道歉信，故回复中表达歉意要真诚，用语要礼貌，用词要准确。
【参考范文】

Memo

From: James Green
To: Ding Yu, General Manager
Date: 26 July 2011
Subject: Sales Figures
Message:
I am sorry for the delay ,in sending you our sales figures. It'occurred due to the heavy workload me and my assistant have on our side. I assure you that we were working as fast as we could. Anyway, we have just finishing compiling the data and the sales figures are being faxed to you right now.

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