（一）基本知识
还盘信也可以称为还价信、谈判信。它是指买方在收到卖方报盘信后，发现不能接受报盘信中的一些条款，然而买方又很愿意与卖方促成交易，因此为了进一步与卖方谈判，他们会提出自己认同的条款，来对收到的报盘信进行更新。这一被更新的报盘就可以称为还盘。即使买方或卖方会对购买或出售报盘中的一些甚至绝大多数条款有异议，任何有效的变动都会形成一个还盘。因此，还盘信会有很多不同的形式。还盘信不仅仅是对卖方所报价格的回绝，它也可能是针对付款方式、装运期或其他交易条件提出的不同意见。
一旦做出还盘，所有的原发盘就失去效力，发盘人也不再受约束。还盘必须与有关规定相一致，否则就不能构成一项新的有效发盘。当进行还盘时，最重要的事情之一就是要使自己的意思能被清楚地理解，要字斟句酌，以免被误解。
当收到还盘信时，卖方应尽快做出回复。如果卖方同意买方的还盘，则要直接地告诉对方，并表达维护良好业务关系的愿望。然而有些时候，卖方不同意买方在还盘信中的修改建议，需要拒绝还盘。由于这种拒绝对于买方来说是坏消息，因此，不要直接地、开门见山地写出来。也就是说，先陈述不能接受还盘的理由，然后含蓄地告诉买方拒绝还盘的消息。
由于拒绝还盘只是拒绝了一笔生意，而不是买卖双方的业务关系，卖方要传递出继续保持业务关系的愿望。因此，卖方要注意信中的措辞和表达方式，使信尽量看上去礼貌周到。
（二）常用句型
1.We regret being unable to accept your offer of April 10 as your competitors offer the goods of similar quality at a price 5% lower.
2.Much as we would like to avail ourselves of the offer made to us,we find it impossible to accept owing to your price being about 10% higher than the average.
3.Your price is quite in line,but the time of the shipment is too distant.
4.Thank you for your quotation for…but we have been obliged to place our order elsewhere as your products are too dear for this market.
5.Owing to a very heavy demand and as we have a pile of orders to fulfill,we can accept orders only for shipment in July.
6.While we thank you for your offer of July 9,we find it very regrettable to point out that your prices appear to be on the high side and that there is no possibility of business.
7.Since our prices are closely calculated,we regret being unable to grant the discount you asked for.
8.We are not in a position to entertain business at your price.Since it is far be low our cost.
9.Since we are working with other suppliers on payment terms of D/P,we regret,therefore,being unable to accept your L/C terms of payment.
（三）范例
例1：
February 12,2016
Dear Sirs,
Thank you for your letter of February 8,together with your order for 3 000 dozen Men's Shirts.As the season is approaching.the demand for this item is soaring violently.We are not accepting orders for May shipment.
We regret being unable to meet your wishes for May shipment.However,in view of our long term excellent relationship and as the quantity is rather small，we are prepared to entertain your order at USD12 per dozen CIF Amsterdam，provided that you accept June shipment.This date may be somewhat extended,but this is the best we can do at the moment.If you find our proposal acceptable,please kindly fax us your confirmation.
Yours sincerely
译文：
2016年2月12日
敬启者，
感谢你方2月8日的来信，以及你方订购3 000打男士衬衫的订单。随着季节的临近。对这个项目的需求正在猛增。我们不接受5月发货的订单。
我们很遗憾无法满足您对5月装运的要求。但是，鉴于我们长期良好的合作关系，而且数量很少，我们准备以每打12美元的价格接受贵方的订单，前提是你方接受6月发货。这个日期可能会有所延长，但这是我们目前所能做得最好的事情。如果您认为我们的建议可以接受，请将您的确认传真给我们。
此致
例2：
November 2,2017
Dear Sirs,
Re：Groundnut Kernels FAQ 2007 Crop
We are in receipt of your letter of October 25 offering us 50 metric tons of the captioned goods at RMB 4 500 per metric ton on the usual terms.(www.xing528.com)
In reply,we regret to inform you that our buyers in Rotterdam find your price much too high,information indicates that some parcels of Indian origin have been sold here at a level about 10% lower than yours.
We do not deny that the quality of Chinese kernels is slightly better,but the difference in price should,in no case,be as big as ten percent.To step up the trade,we counter offer as follows：
50 metric tons of groundnut kernels FAQ2007 Crop at RMB￥4.350 per m/t CIF Rotterdam,other terms as per your letter of October 25.
As the market is declining.we recommend your immediate acceptance.
Yours sincerely
译文：
2017年11月2日
敬启者，
回复：2007年花生仁常见问题解答
我们收到你方10月25日的来信，按通常条件以每吨4 500元人民币的价格向我方提供50吨上述货物。
在回复中，我们很遗憾地通知您，我们在鹿特丹的买家认为您的价格太高了，信息显示一些印度产地的包裹在这里以比您低10%左右的价格出售。
我们不否认贵方花生仁的质量要好一点，但价格的差异无论如何都不能大到百分之十。为加强贸易，我们还价如下：
50公吨花生仁FAQ2007作物在￥4.350元/公吨鹿特丹到岸价，其他条款按您10月25日的来信履行。
市场价格正在下滑。我们希望您可以接受以上建议。
此致
例3：
November 7,2017
Dear Sirs,
Re：Groundnut Kernels
While we thank you for your letter dated November 2，we are very regretful that we are unable to accept your counter offer of RMB￥4.350 per m/t CIF Rotterdam for the above mentioned goods.
We have to point out that your bid is obviously out of line with the price ruling in the current market,as other buyers in your neighboring countries are buying freely at our quoted price.For your information，the market is firm with an upward tendency.And there is very little likelihood of any significant change in the foreseeable future.
In view of the above,we would suggest in your interest that you accept our offered price.RMB￥4 500 per metric ton without any delay.
Yours sincerely
译文：
2017年11月7日
敬启者，
回复：花生仁
我们感谢你方11月2日的来信，但很遗憾我们不能接受你方4.350元人民币/公吨 CIF鹿特丹上述货物的还价。
我们必须指出，您的出价显然不符合当前市场的价格规则，因为您邻国的其他买家正在以我们的报价购买。供您参考，市场坚挺并呈上升趋势。在可预见的未来，发生任何重大变化的可能性很小。
鉴于上述情况，为了贵方利益，我们希望贵方接受我们的报价。即人民币￥500每公吨没有降价的可能。
此致
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