本书是与21世纪高职高专新概念财经类系列教材之一、由梁晓玲主编的《国际商务英语函电》第二版教材相配套的辅导用书。内容顺序安排与教材完全一致，主要是提供了教材课文的中文翻译以及练习答案。既可供教师使用，也可供学生作自我学习的参考资料使用。

Chapter Ⅰ Layout of a Business Letter

Chapter Ⅱ Establishment of Business Relations

 Lesson One Self-Introduction

Key to Lesson One

 Lesson Two Request for the Establishment of Business Relations

 (A) A Letter from An Importer

 (B) A Reply to the Above

Key to Lesson Two

 Lesson Three Credit Enquiries

Key to Lesson Three

Chapter Ⅲ ENQUIRIES, OFFERS AND COUNTER-OFFERS ~

 Lesson Four (A) A General Enquiry for Wool Material

 (B) A Reply to the Above

Key to Lesson Four

 Lesson Five A Specific Enquiry

Key to Lesson Five

 Lesson Six A Non-firm Offer

Key to Lesson Six

 Lesson Seven A Counter-Offer

Key to Lesson Seven

Chapter Ⅳ Conclusion of Business

 Lesson Eight An order

Key to Lesson Eight

 Lesson Nine (A) A Repeat Order

 (B) Declining a Repeat Order

Key to Lesson Nine

 Lesson Ten (A) Sending a Sales Confirmation

 (B) A Counter-signature Letter

Key to Lesson Ten

Chapter Ⅴ Payment

 Lesson Eleven Asking for D/P

Key to Lesson Eleven

 Lesson Twelve Declining D/A

Key to Lesson Twelve

 Lesson Thirteen (A) Modifying Terms of Payment

 ( B ) A Reply

Key to Lesson Thirteen

Chapter Ⅵ Establishment of, Extension of and Amendment to L/C

 Lesson Fourteen (A) Urging the Establishment of L/C

 (B) A Reply

Key to Lesson Fourteen

 Lesson Fifteen Asking for the Extension of L/C

Key to Lesson Fifteen

 Lesson Sixteen Asking for L/C Amendment (1)

Key to Lesson Sixteen

 Lesson Seventeen Asking for L/C Amendment (2)

Key to Lesson Seventeen ,

Chapter Ⅶ Shipment

 Lesson Eighteen (A) Urging Shipment (1)

 (B) A Reply (1)

 (C) Urging Shipment (2)

 (D) A Reply (2)

Key to Lesson Eighteen

 Lesson Nineteen Asking for Transshipment and Partial Shipment

Key to Lesson Nineteen

 Lesson Twenty Information on Container Service

Key to Lesson Twenty

Chapter Ⅷ Packing

 Lesson Twenty-One Packing Requirement

Key to Lesson Twenty-One

 Lesson Twenty-Two Inner Packing

Key to Lesson Twenty-Two

 Lesson Twenty-Three Outer Packing

Key to Lesson Twenty-Three

Chapter Ⅸ Insurance

 Lesson Twenty-Four Asking for CFR Terms

Key to Lesson Twenty-Four

 Lesson Twenty-Five Asking the Seller to Cover Insurance

Key to Lesson Twenty-Five

 Lesson Twenty-Six Insurance Clause

Key to Lesson Twenty-Six

Chapter Ⅹ Complaints and Claims

 Lesson Twenty-Seven Complaints of Wrong Goods

Delivered

Key to Lesson Twenty-Seven

 Lesson Twenty-Eight (A) Claim for Short Weight

 (B) A Reply —— Settlement of the Claim

Key to Lesson Twenty-Eight

 Lesson Twenty-Nine (A) Claim for Improper Packing

 (B) Declining the Claim

Key to Lesson Twenty-Nine

Chapter Ⅺ Agency

 Lesson Thirty (A) Asking for Sole Agency

 (B) An Unfavorable Reply

Key to Lesson Thirty

 Lesson Thirty-One A Favorable Reply to the Request for Sole Agency

Key to Lesson Thirty-One

 Lesson Thirty-Two Sole Agency Agreement

Key to Lesson Thirty-Two

Chapter Ⅻ Other International Business Activities

 Lesson Thirty-Three Joint Venture

Key to Lesson Thirty-Three

 Lesson Thirty-Four Compensation Trade

Key to Lesson Thirty-Four

 Lesson Thirty-Five Investment in China

Key to Lesson Thirty-Five

 Lesson Thirty-Six Bidding

Key to Lesson Thirty-Six