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Abstract: Th is ar t icle analyses and summar izes f rom the angles of vocabu lary and discou rse the ru les in writ ing an English bu siness let ter . 摘要: 商务信函的语篇构建, 关键在于用词简洁, 明了, 语气委婉, 礼貌, 措辞得当, 格式规范。这样才能更好的发挥商务英语信函的交际职能。