仔細(xì)和恰當(dāng)?shù)胤侄温洌≒aragraphing）商業(yè)書信要寫得使人一讀就明白，因此必須按照內(nèi)容仔細(xì)和恰當(dāng)?shù)姆侄温洌?strong>一般的分段落原則是一個段落一個意思（A paragraph for each point is a good general rule.）. 現(xiàn)舉例說明：

Dear Sirs,
It is reported in a domestic newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their business of opening a new letter of credit as from the 3rd May for financial reason of foreign currency. Although it is said that this arrangement would be a temporary one and with establishment of new import policy this emergency arrangement would be lifted, we are much concerned about the outcome of this movement toward restriction of import to Iran and shall be obliged if you will kindly keep us well advised of development of this new arrangement especially in connection with import from France.
Yours faithfully

以上這封信只有一段，共兩句。第一句39字，第二句66句。讀后雖然能基本了解其內(nèi)容，但讀起來不是很舒服。信的內(nèi)容大體有三點(diǎn)：1．伊朗中央銀行因外匯原因，通知個商業(yè)銀行從五月三日起停止開立信用證；2．這臨時措施，新的進(jìn)口政策一訂，這個措施可能取消；3．希望對方隨時告之有關(guān)情況。按照這三點(diǎn)，適當(dāng)?shù)胤址侄温?，把信重新改寫一下，可能讀起來比原來的清楚易懂：

Dear Sirs,
It is reported in a vernacular newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their issuing new Letters of Credit as from the 3rd May because of its decreasing foreign currency funds. Furthermore it is said that the suspension seems a temporary one and will be released with establishment if a new import policy. We are much concerned, however, about the outcome of this movement toward restriction of import to Iran. We, therefore, shall be obliged if you will keep us well informed of development of this new state of affairs, especially in connection with imports from France.
Yours faithfully,

實例解說：

"Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz./-ditto-but 1/2" x 5 yds, 1,000doz." 這是出口商接到的一份定單中有關(guān)商品品名，規(guī)格和數(shù)量的內(nèi)容。中文意思是："纖維素帶（幅）寬半英寸，長3碼，帶塑料包裝容器，700打；同上，但（幅）寬寬半英寸，長5碼，1000打。

主要問題是后半句不清楚。"ditto"在這里表示前面提到的商品名稱纖維素帶，但不能包括"帶塑料包裝容器"，因此，幅寬半英寸長５碼的纖維素帶是否有塑料包裝容器沒有說清楚，不完整。所以最好改成："Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz. Cellulose Tape 1/2" x 5yds，with plastic dispenser 1000 doz." 這樣即完正，又清楚明確，不會引起誤解。