一封商業(yè)函電的語氣反映了筆者對待讀者的態(tài)度。如果函電中有一種親切而充滿合作之意的語氣，它在建立令人滿意的關系時就會起到很大作用，而這種關系在開展業(yè)務時十分重要。
如果筆者想達到自己的目的，除了用簡潔明了的語言提供一切必要的情況之外，還要采取適當的語氣。筆者的語氣必要既切合實際情況，又切合自己的目的。一封語氣不當的函電會產生意想不到的不良效果。請參看下列例證。
On the 6th Maarch last we ordered 100 cartons of socks. We stressed the importance of delivery by the 30th April at the latest. The socks have not yet been delivered nor has there been an acknowledgment of our order.
Please look into the matter at once and let us know when you expect to fill the order.
例文中使用的是一種命令式的語氣，這種語氣暗示了讀者做錯了事，這很難使讀者配合。對這種不當的語氣可以做如下的改進。
On the 6th March last we placed with you an order for 100 cartons of socks,stressing the importance of delivery by the 30th April.
We have not received the socks,nor have we received an acknowledgment of our order. Delay in receiving the socks is creating difficulties. Since the matter is urgent, we will appreciate your advising us when we many expect to receive the shipment.
(1) 自然：如果筆者使用讀者熟悉的詞語，函電就會顯得自然，這樣的函電才能收到良好的效果。一般來講，交談式的語言在寫業(yè)務函電時是最理想的，因為這顯得很自然。簡而言之，像說話那樣寫。
比較：
Its operational deficiencies were attributed by the agency to a lack of personnel resulting form budget limitations.
The agency said that it could not do a good job because it did not have enough money to hire enough peple.
(2) 友好：函電中對讀者的問題表示關心，讓讀者感到函電中充滿同情心，讀后頗有裨益，覺得心中熱乎乎。這樣做十分重要。冷漠的語氣可能會令人感到筆者對讀者的利益漠不關心。請注意下列兩句的區(qū)別。
We are obliged to inform you that the completion of processing your application has been postponed until the end of next week.
We are sorry to have kept you waiting, but it has taken us more time than expected to process your application. We will have it completed by next Friday.
(3) 禮貌：寫業(yè)務函電時務必注意禮貌。即使收到一封態(tài)度粗魯、蠻不講理的信時，也要以諒解的態(tài)度做出彬彬有禮的回答。提出批評，表示不贊同時一定要謹慎小心，讓自己的語氣充滿關心和體諒，即使向對方提出責備時，也不要冒犯對方。
比較：
The store received your credit application form on time, but it was filled out incorrectly. As the form indicates, your signature should be written on the bottom of both pages, but you neglected to do this. You form is being returned to you for proper signing.
Thank you for returning your credit application form so promptly. However, we do need your signature on both pages. Just sign on the second page at the bottom and return it, We will then be glad to consider your application.
(4) 使用人稱句：業(yè)務函電應盡量避免使用枯燥無味的無人稱句。要讓讀者感到他正受到你本人的注意。
下面兩段，哪一段較好？請比較一下。
Your contract is still in force.Our notice telling you it has lapsed was intended for another contract - owner. We are sorry for any inconvenience this error may have caused you.
A notice was sent to the above address advising of a lapse of contract. However, this notice was intended for another contract - owner and should be disregarded.
