我读过一本，是比较老的 (The Little Black Book of Business Letters)，80年代出版的，但是里面的建议仍然非常有用。比如说，在‘Use Appropriate Tone’ (使用合适的语气)一章，他举了两个例子，情景都是一样的。但是收效不一样；后者读了更加让人舒服，更’有礼貌‘（如你所说):
(from accounting manager to director of marketing)
Version 1
Dear XXX
We're going through our monthly budget review, and find that your department has again exceeded its travel and entertainment budget.
Please send me a complete explanation of this variance as soon as possible. I need to complete my report by the 15th, so I'd apreciate a prompt response.
Can I get your report by the end of the week?
Sincerely,
XXX
Version 2:
Dear XXX
Congratulations on the impressive sales volume you and your department have generated this year. A favorable variance in the income account is exactly the kind of problem we accountants like to be faced with.
Because the volume is so much higher than anyone expected, variable expenses have also been higher. That has created an unfavorable variance in some accounts, notably in travel and entertainment. I'm confident that this small problem is easily explained as a direct consequence of higher sales, and that we will conclude a budget revision is in order.
To make that determination, I would like to meet with you next week. If you can spare 30 minutes to help me go over the figures, i will appreciate your help.
I'm looking forward to seeing you, so that we can develop an explanation that will satisfy mangement. Can we get together on Wednesday?
