《中等职业教育国家规划教材：商务英语函电（第3版）辅导用书》全面贯彻素质教育思想，从社会发展对高素质劳动者和中初级专门人才需要的实际出发，注重对学生的创新精神和实践能力的培养。新教材在理论体系、组织结构和阐述方法等方面均作了一些新的尝试。新教材实行一纲多本，努力为教材选用提供比较和选择，满足不同学制、不同专业和不同办学条件的教学需要。
Chapter One The Layout of a Business Letter
Chapter Two Establishing Business Relations
Lesson 1 Self-Introduction
Lesson 2 Request for the Establishment of Business Relations
Lesson 3 An Invitation to the Guangzhou Fair
Chapter Three Enquiries and Offers
Lesson 4 An Enquiry for Chinese Cotton Piece Goods
Lesson 5 An Enquiry for Iron Nails
Lesson 6 An Offer
Lesson 7 A Special Offer
Lesson 8 Asking for Proforma Invoice
Lesson 9 Urging the Buyer to Accept the Offer
Chapter Four Counter-offers
Lesson 10 Counter-offer on Groundnut Kernels
Lesson 11 Acceptance of a Counter-offer
Lesson 12 Declining a Counter-offer
Chapter Five Orders and the Conclusion of Business
Lesson 13 （A） An Order
（B） A Repeat Order
Lesson 14 Sending a Sales Contract
Lesson 15 Confirming a Repeat Order
Lesson 16 Counter-Signature
Chapter Six Payment
Lesson 17 （A） Proposing to Pay by 30 Days' L/C
（B） Reply
Lesson 18 （A） Asking for Easier Payment Terms
（B） Reply
Lesson 19 （A） Request for Payment by D/A
（B） Reply
Chapter Seven Establishment of and Amendment to L/C
Lesson 20 （A） Urging the Establishment of L/C
（B） Advising the Establishment of L/C and Asking for Timely Delivery
Lesson 21 Asking for Amendment to the L/C
Lesson 22 Asking for Extension of L/C
Chapter Eight Shipment
Lesson 23 Packing Requirement
Lesson 24 Shipping Instructions
Lesson 25 Urging Shipment
Chapter Nine Insurance
Lesson 26 Asking for CFR Terms
Lesson 27 Asking for Additional Insurance
Lesson 28 （A） Reply to a Request for Excessive Insurance
（B） Type of Coverage
Chapter Ten Complaints and Claims
Lesson 29 Claims for Poor Packing
Lesson 30 Complaint of Wrong Goods Delivered
Lesson31 （A） Settlement of Claim
（B） Claim Rejected
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