（一）写作要领
在与人交往的过程中，难免会出现疏忽过失，给对方带来不便和困难。如果发生了这种情况，及时向对方表示歉意，不失为一种礼貌之举。亲朋好友或同事之间，打个电话表示歉意即可。但是，对于领导、上司、长者、教师或其他比较正式的社交关系，电子邮件等书面的道歉信就显得更加郑重和诚恳。道歉信的写作越及时越好，拖得太久会使你的诚意大打折扣。道歉信用词要谦逊，态度要诚恳。表示歉意和内疚的同时，如有必要，还有提出弥补的措施。如果需要解释发生疏忽过失的原因，也一定要从自己身上分析寻找，勇于承担责任，切忌有意无意地把责任推给对方，把道歉信写成责备信，适得其反。写道歉信的目的不是追究责任，不是评说是非曲直，而是为了取得对方的谅解，维护良好的关系。
（二）写作思路
道歉信是向提出抱怨的一方承认过错而表示歉意的信。一般来说，写道歉信可以按以下思路写。
1.确认收到对方来信，如：“Thank you for your letter dated October 1，2014，concerning your complaint about the shipment.”。
2.诚恳地表示道歉，如：“We are truly sorry for the inconvenience caused by this.”。
3.告知问题缘由，如：“The moment we got your letter，we looked into this matter immediately and found out that…”。
4.如果问题的原因还没有来得及调研清楚，也应该及时回信，以免让对方着急而影响双方的合作，如：“While we cannot give you an explanation at present，we can promise you that we are looking into the matter and will write to you again shortly.”。
5.告诉对方问题得到解决或准备怎样解决。如：“We have now checked our accounts and find that we have indeed been sending you the wrong invoice due to confusing names and addresses.”。
6.有时，对方的抱怨不一定合理，收到这样的信后，也必须做出积极的反应，向对方做出解释，并表明愿意从中帮助解决问题，或提供解决问题的思路。如：“Our engineer has examined the machine you complained about and in his report he tells us that the machine has not been maintained properly.If you look at the instruction booklet on maintenance that we sent you，you will see that it is essential to take care of…”。
7.如果对方抱怨合理，就应该表示再次道歉，并保证类似错误不再会发生，同时还希望此次过错不会影响未来的交易。如：“We apologize again for our mistake and we can assure you that such a mistake won’t happen again.Besides，we sincerely hope that our future business will not be affected by this incident.”。
8.如果可能的话，应该对过错进行补救，如：“To make up for your loss resulting from our mistake，we are willing to offer you 5% more on the next order of yours.”。
（三）常用句型
商务英语道歉信常用句型如下。
1.I am writing to apologize for…/I am writing to say sorry for…
2.I would like to give you my apology for…
3.Please accept my sincere apology for…
4.I am indeed very sorry for what I said/did,but actually I had no intention to…
5.Please forgive me for a stupid choice of words.
6.I feel awfully sorry about it and want you to know what happened.
7.Please accept my apologies for my oversight.
8.Please allow me to say sorry again.
9.I sincerely hope you can understand my situation and accept my apologies.
10.Once again,I’m sorry for any inconvenience caused.
11.I regret to inform you that I am unable to…
12.Now let me explain what happened that day.
13.I had intended to…
14.To compensate for your loss,I decide to…
15.I wish you could give me a chance to make up for my fault.
（四）范例
例1：
2nd of July，2014
Dear Mr.Weng,
We are replying to your letter of 1thof July 2014,respecting your complaint about the shipment.
We are very sorry for the inconvenience caused by this.On receiving your letter,we started to look into this matter and found out that the two cases（No.24 and 25）are still lying on the dock due to our workers' carelessness,and that because of the workers' mishandling,another two cases were damaged.It is certainly our fault.
We have sent you four replacements by express air.You can receive them within three days.Please tell us when the replacements reach you.It is unnecessary for you to send the two damaged cases back to us.You can keep them.
Please accept our apology again for our mistake.We can promise that suck things won’t happen again.Besides,we sincerely hope that our future cooperation will not be affected by this.
To make up for the loss you may have suffered,we are willing to offer you 10% discount on the next order of yours.(www.xing528.com)
If you have any questions,please do not hesitate to contact me.
Best regards
Sincerely yours
John Davis
译文：
2014年7月2日
尊敬的翁先生，
我们正在回复贵方2014年7月1日的来信，以表达贵方对货物的投诉。
对此造成的不便，我们深表歉意。收到您的来信后，我们开始调查此事，发现两起案件（24号和25号）由于我们工人的粗心大意仍在码头上，而由于工人处理不当，另外两起案件箱被损坏。这当然是我们的错。
我们已经通过快递空运给您寄送了四件替换件。您可以在三天内收到它们。请在更换件送达时告诉我们。您无需将两个损坏的箱子寄回给我们。您可以保留它们。
请再次接受我们为我们的错误道歉。我们可以保证糟糕的事情不会再发生。此外，我们真诚地希望我们未来的合作不会受到影响。
为了弥补您可能遭受的损失，我们愿意为您的下一个订单提供10%的折扣。
如果您有任何问题，请随时与我联系。
此致
您忠诚的
约翰·戴维斯
例2：
Dear Sirs：
Thank you for your letter dated May 1 regarding your account number 123456.We have tracked down the error and credited your account accordingly.A report to this effect has also been sent to our credit reporting company.As of this date,your account balance is $1,290 000.
You are a valued customer and we apologize for any inconvenience this mix-up may have caused.If we may be of further assistance please contact this office at your convenience.
Yours faithfully
译文：感谢您于5月1日就您的账号123456来信。我们已查明错误并相应地记入您的账户。这方面的报告也已发送给我们的信用报告公司。截至该日期，您的账户余额为1 290 000美元。
敬启者：
您是一位尊贵的客户，对于这种混淆可能造成的任何不便，我们深表歉意。如果我们可以提供进一步的帮助，请在您方便的时候联系该办公室。
此致
例3：
Dear Sirs,
This is to inform you that we are unable to make delivery on the Purchase Order No.12 on the date stipulated.
We did want to inform you of this,delay once we were advised in order to give you as much time as possible to make alternate arrangements,if necessary.Our merchandise will be ready to be shipped within 10 days of the original delivery date and we hope that you can hold off until that time.We can assure you,however,that if your order remains in force we will expedite delivery to you as soon as we have received the merchandise.
Please accept our apology for this delay and thank you for your understanding.
Yours faithfully
译文：
敬启者，
谨此通知您，我们无法在规定的日期交付第12号采购订单。
我们尽早通知您，以便在必要时给您尽可能多的时间做出替代安排。我们的商品将在原始交货日期的10天内准备好发货，我们希望您能推迟到那个时候。但是，我们可以向您保证，如果您的订单仍然有效，我们将在收到商品后尽快向您发货。
请接受我们对此次延误的道歉，并感谢您的理解。
此致
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