商務信件類型繁多，有致謝信、投訴信、推薦信、資料查詢等等。這些商務信件的目的雖然不同，但是寫作結構其實大同小異。拆解寫作結構，最基礎莫過於將文章分為開首(introduction)、主體(body)、結尾(conclusion)三部分分析。所有商務信件基本也可分為這三部分，而每部分亦有共通的要點。

開首 (Introduction)

1、語境 (Context)

　　交代來信背景使收件人知悉應該如何解讀你的來信目的和因由。例如，撰寫求職信，你是否看到招聘廣告而應徵，還是因為喜愛某家公司而毛遂自薦﹖語境不同自然影響你如何切入：

With reference to your advertisement on (media), I am writing to apply for the (post).

Impressed by your company's continued strive in developing new medicines for curing cancers, I wish to work with you as a research assistant.

　　若是回覆信件或文件，應註明哪份文件，例如可以這樣寫：

Thank you for your proposal on 20 November.

Thank you for your exchange request for the following item:

- Knitted V-neck Jumper - Blue, size S

　　總之最好交代背景，使收件者於信件起首就明白為何收到信件，應從甚麼角度解讀信件。

2、寫作目的 (Reason of writing)

　　於商務信件起首點名寫作目的，最簡易又常用大概是I am writing to …：

I am writing to confirm your order (Ref no. 1234567).

I am writing to inquire about the new guideline on assignment submission.

　　當然，還可以用其他字句表達寫作目的，譬如：

　　With reference to your recent application for the post of Senior Accountant, I should be grateful if you can attend an interview at 9am on 10th December 2012 (Monday) at Rm2709, 27/F, ABC Building, 35 EFG Road, (District).

Thank you for your invitation to the ABC Seminar but I am afraid I will not be able to attend it.

主體 (Body)

　　主體部分應更明確表示你的目的，提供所需詳情細節，以達到你希望完成的事情。

　　續更換貨品請求，你應該提供更換程序：

As soon as we receive and process your return, we will dispatch the following item to you:

- Knitted V-neck Jumper - Green, size M

To send your return back to us, simply follow below steps:

1. xxxxxxxxxxxx

2. xxxxxxxxxxxx

3. xxxxxxxxxxxx

　　續邀請收件人面試一例，你或需提醒收件人攜帶某些文件：

Please bring along with you the following documents when you attend the interview:

- Hong Kong Identity Card;

- the originals and one photocopy of all your professional and academic qualifications;

- reference letters (if any); and

- one recent photo.

結尾 (Conclusion)

　　最後就是call for action，清晰說明你希望收件人採取甚麼行動。

　　於邀請收件人面試一信，最後可要求收件人回覆會否出席面試：

Please confirm by email with me on or before 5th December, 2012 (Wednesday) whether you will attend the interview.

Look forward…是這商務信件結尾常用的字句，例如：

Look forward to your favourable reply.

Look forward to meeting you next Monday.

　　先掌握好商務信件的基本寫作結構，再靈活運用於不同種類的信件。