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This section focuses on letters of offers and counter-offers．In this section，you will be able to analyze the above writing guidelines in each case and deepen your understanding of the steps and contents involved in offers and counter-offers．
1．be subject to受支配；从属于
be subject to market fluctuation随行就市
be subject to our final confirmation以我方最后确认为准
be subject to contact以合同的签定为依据
Prices may be subject to alteration．
价格可能会受变更影响。
2．CIF成本加运费加保险费（Cost，Insurance and Freight）
Could you quote the price of CIF Hamburg？
您能报给我们到汉堡的CIF价吗？
3．L/C信用证（Letter of Credit）
sight letter of credit＝letter of credit at sight即期信用证
irrevocable letter of credit不可撤销信用证
revocable letter of credit可撤销信用证
confirmed letter of credit保兑信用证
1．upon receipt of一收到……就
We want you to hasten shipment upon receipt of this credit．
我方希望贵公司收到此信用证后尽快交货。
2．be of excellent quality and at favorable prices
质量上乘，价格优惠。
1．be disappointed to/in对……感到失望
You should have accepted that．I’m disappointed in you．
你本该接受的。我对你感到失望。
2．we regret that对……表示抱歉
We regret that we cannot repeat this article．
很抱歉，我们无法再次供应此货。
3．reduce减少
reduce by减少了
reduce to减少到
Costs have been reduced by 20％ over the past year．
过去一年，各项费用已经减少了20％。
The skirt was reduced to GBP10．00 in the sale．
在大减价期间，这条裙子减价到10英镑。
4．approval认可；批准；通过
The plan will be submitted to the committee for official approval．
该计划将送交委员会正式批准。
1．Acceptable认同的
Acceptable to sb可接受的；令人满意的；可容许的
We want a political solution that is acceptable to all parties．
我们需要一个各方都可接受的政治解决方案。
2．Ever since then从那以后；从那时起
Ever since then psychologists have continued building on the theory．
从那时起，心理学家们就在这个理论的基础上继续研究。
3．Considerable相当多（或大、重要等）的
Doing it properly makes considerable demands on our time．
把这件事做得到位，要花我们相当多的时间。
4．Bring down降低；打倒，打死；击落
We aim to bring down prices on all our computers．
我们打算降低我们所有计算机的价格。