Here is a draft cover letter: Dear Mr. Smith, We thank you for your recent inquiry and are pleased to enclose our Offer No. CH/08, catalogue, and current price list for your review. The dining sets featured in the catalogue as Sample No. CT/204 consist of one table and six chairs per set. The offered price is firm at £120 per set CIF Liverpool, including customary export packing in suitable crates. This offer is valid for three months. We are prepared to allow a 5% discount for orders of 200 sets or more. Delivery can be made within two months of receipt of your order. Please let me know if you require any additional information.

1. COMMERCIAL
CORRESPONDENCE
Offers

2. What is an offer?
• An offer is a business letter offering to sell
goods on stated terms and conditions.

3. How many kinds of offers are there?
• There are two kinds of offers:
- Free offer: + made to many buyers
+ no time validity
- Firm offer: + made to one buyer
+ with time validity

4. How to write an offer
• Opening:
Express your thank to the enquiry and pleasure of offering:
e.g. –We thank you for your enquiry dated ….. asking for our
….We are glad/ happy to make you an offer on the
following terms and conditions: (for a free offer)
- We thank you for your enquiry dated ….. asking for our
….We take great pleasure in offering firm until….on the
following terms and conditions: (for a firm offer)

5. Practice: Translate into English
• Chúng tôi rất vui mừng nhận được thư của các
ngài đề ngày 14/11 hỏi mua gạo và hân hạnh
chào bán cố định cho các ngài 1000 tấn gạo, giá
mỗi tấn CIF tại Luân Đôn là 520 bảng Anh, chấp
nhận trong vòng mười ngày.
=> We are pleased to receive your enquiry of 14
November (asking) for our rice and make you a
firm offer for 1,000 tons of rice at the price of
520.00 GBP per ton CIF London, which is
subject to acceptance within 10 days.

6. Message: List following terms and conditions
• Name of the commodity/ goods:
• Quality and specifications:
• Quantity:
• Price:
• Packing:
• Delivery:
• Payment:

7. Practice: Translate into English
• Tên sản phẩm: Máy giặt Hitachi 2013
• Chất lượng và thông số kỹ thuật: Theo ca-ta-lô số 234 LD
gửi kèm.
• Số lượng: 200 chiếc.
• Giá: Một chiếc là .... gồm cả phí đóng gói, tổng giá là ....
• Đóng gói: Trong thùng carton theo tập quán xuất khẩu.
• Giao hàng: Một chuyến vào ngày ....
• Thanh toán: Bằng đồng đôla Mỹ, qua tín dụng thư không
thể hủy ngang trong vòng 30 ngày, mở tại ngân hàng
ngoại thương Việt Nam (VCB) 15 ngày trước khi giao
hàng, Có giá trị trong vòng 15 ngày vào tài khoản ngân
hàng Hoàng gia, Tokyo, Nhật Bản.

8. Answer:
• Name of the commodity/ goods: Washing machine
Hitachi 2013
• Quality and specifications: as per enclosed catalogue No
234 LD.
• Quantity: 200 pcs/ sets/units
• Price: unit price ….. including packing, total price is ….
• Packing: in customary export cartons
• Delivery: one shipment, date…./ in one lot on ....
• Payment: is to be made/ effected in USD by an
irrevocable letter of credit at 30 days sight, opened at/
through/ by the Bank for Foreign Trade of Vietnam (VCB)
15 days prior to/ before shipment, valid for 15 days to
the account of Royal Bank, Tokyo, Japan .

9. Ending:
• Express your hope for order or future business:
e.g. – We assure you that any of your orders will be
given our best attention.
- We look forward to your order.
- We look forward to opportunities of doing
business with you.
- We look forward to ….

10. Sample Offer
The Vietnam National Sundries Import and Export Corporation
36 Ba Trieu Street, Hanoi
Cable address: TOCONTAP HANOI - Tel. 84.4.522636 - Fax:
84.4.252636
M.D. Edward and Co., Ltd. 06 June 20...
Finewell House
8 Finsbury Square
London EC2
England
Dear Mr. ...,
Re: Badminton rackets and table tennis bats
We thank you very much for your inquiry of 1 June 20... for our
badminton rackets and table tennis bats and are pleased to offer firm
until 28 June 20... on the following terms and conditions:

11. • Commodity: Badminton rackets VB50MT
• Specifications: as per enclosed catalogue No.
22/95VB
• Quantity: as required and specified in your order
• Price: USD2 per unit FOB Haiphong including
packing
• Packing: in export customary packing
• Delivery: in one lot in August 20...
• Payment: by an irrevocable Letter of Credit to the
account of the Bank for Foreign Trade of
Vietnam in favour of the seller for the total value
of the goods to be shipped.

12. As for the table tennis bats, we are sorry that at the
present time bats VS44TD are not available for sale and
must ask you to excuse us from sending you a quotation.
In their place, we can offer model VS45MH of similar
quality, and on almost the same terms and conditions as
those for badminton rackets VB50MT, at the price of
USD8 per unit FOB Haiphong.
You can rest assured on the high quality of our products
and our perfect execution of your order. If your order is
for 4,000 units or more we will allow a special discount
of 0.3%.
We look forward to hearing from you soon.
Yours sincerely,
(signed)
Nguyen Thanh
Export Manager
Encl: Catalogue No. 22/95VB

13. • Exercise 1:
Anh/ chị hãy viết một bức thư theo gợi ý sau:
- Anh/ chị ở công ty Golden Gate Engineering,
Prince Square, Prince Street, Kowloon, gửi thư
chào hàng cho công ty ProSkills Training Centre
– địa chỉ: Jubilee Building, Silver Road, Wan
Chai với nội dung sau:
- Mặt hàng là áo len nữ, số lượng là 5000 chiếc,
chất liệu và kiểu dáng theo catalo, giá 12 dola
Mỹ/ 1 cái với giá FOB và thanh toán bằng thư tín
dụng không thể hủy ngang tại Ngân hàng công
thương Luân Đôn 15 ngày trước khi chuyển
hàng, đóng gói 20 chiếc/ 1 hộp có đánh dấu mầu
sắc và cỡ áo, chuyển hàng 1 lần bằng đường biển
vào tháng 9/ 201....
- Ngày viết thư là ngày hôm nay.

14. Answer
• Dear Mr./ Ms. ....,
• We thank you for your letter dated .... We are pleased to hear that you
are interested in our women’s sweaters. We would like to make you an
offer which is subject to our final acceptance upon receipt of your order
on the following terms and conditions:
1. Name of commodities: Women’s Sweaters 201....
2. Quality and specifications: as per enclosed catalogues.
3. Quantity: 5000 units.
4. Price: $12 per unit on FOB prices, including packing.
5. Packing: 20 units are packed in one box marked color and size.
6. Delivery: in one shipment in September 201....
7. Payment: is to be made by irrevocable L/C, to be opened through London
Commercial Bank 15 days prior to shipment.
• I look forward to receiving your order soon and assure you that any of
your order will be given our best attention.
Yours faithfully,

15. One - sentence offer
• We are pleased to offer 200 MT of ABC as per
sample to be sent at $ 1,200 per unit CIF Sedney
including seaworth packing for delivery in one lot
in Sept. 2008 and for payment by L/C as usual.

16. Offering substitute: Offering items
which are not asked for.
For ABC1, we are sorry we have no longer
produced this for 3 months now, but in their place
we can offer ABC2 of similar quality and at
somewhat lower prices and on almost the same
terms and conditions as those for ABC1.

17. Comment on the terms and
conditions of the offer
You will see that our goods are excellent in quality,
reasonable/competitive in price and attractive in
design/style.

18. Practice: Translate into English
• Chúng tôi có thể cung cấp những chiếc đồng hồ
danh tiếng này với mức giá thấp hơn nhiều so với
giá thị trường, và chắc chắn chúng sẽ là loại mặt
hàng rất hấp dẫn trong số hàng quý công ty bán vào
dịp lễ giáng sinh tới.
=> We are in position to offer these famous watches
considerably below the market price, and they
should surely provide a very attractive line for your
forthcoming Christmas sales.

19. Practice 2: Translate into English
Chúng tôi xin chào bán mặt hàng com-lê Paris các cỡ
mà quý công ty yêu cầu. Tất cả các mẫu mà quý công ty
xem tại buổi trình diễn thời trang của chúng tôi đều có,
trừ cỡ 16 đã bán hết. Cỡ này tháng sau sẽ có và có thể
giao cho quý công ty vào tháng 11.
Tất cả các cỡ khác đều có thể giao trước 30/10 với
điều kiện chúng tôi nhận được đơn đặt hàng của quý công
ty trước 10/10. Tất cả giá báo gửi kèm đã bao gồm phí
vận chuyển đến Chicago.
Hy vọng quý công ty thấy rằng với quần áo chất
lượng cao này giá cả của chúng tôi rất cạnh tranh. Mong
nhận được đơn đặt hàng đầu tiên của quý công ty.

20. Answer
We are pleased to make you an offer regarding our
Paris Suits in the sizes you required. All the models you
saw at our fashion show are obtainable/ available, except
size 16 which has been sold out. This size will be
availabe next month and could be delivered to you in
November.
All the sizes can be supplied by 30 October subject
to our receiving your firm order before 10 October. All
the prices enclosed are C.I.F. Chicago.
We hope you agree that our prices are very
competitive for these good quality clothes, and look
forward to receiving your initial order.

21. NOTE: Covering Letter!
• What is a cover letter of an offer?
It is a business letter enclosed with an offer to explain
what are not said, make everything clearer, and add
some favourable comments.

22. Opening
Express thanks for the enquiry & Express pleasure in
enclosing the offer
• We thank you for your enquiry of … for … and are
pleased to enclose our offer for the said goods.
• … and take pleasure in enclosing our offer for…
• … and please find enclosed our firm offer No. …
22

23. Main message
 Repeat important terms
• We would like to make clear the following points.
• We would like to draw your attention to the following
points.
• We would like to emphasize the following terms and
conditions.
 Give explanation, comments or more information:
prices, delivery, samples, discounts, other goods…
23

24. Prices
• The net price of this article is £100.00, to which VAT
must be added at 17.5%, marking a gross price of
£117.50.
• We can quote you a gross price, inclusive of delivery
charges, of £347.50 per 100 items. These goods are
exempt from VAT.
• We can offer you a price of £5,200.00 per engine,
firm 21 days, after which the price will be subject to
an increase of 5%.
24

25. Delivery time
• As there are regular sailings from Liverpool to New
York, we are sure that the consignment will reach
you well within the time you specified.
• As there is a heavy demand for fans at this time of
year, please allow at least six weeks for delivery.
25

26. Discounts: Trade discounts; Quantity
discounts ; Cash discounts; Loyalty discounts
E.g: The prices quoted are CIF Yokohama, but are
subject to a 20% trade discount off net prices. We can
offer a further 10% discount off net prices for orders of
more than 2,000 units.
•We allow a 3% cash discount for payment within one
month.
•We do not normally give discounts to private
customers, but because of your long association with
our company we can offer you 12% off the retail price.
26

27. Practice: Translate into English
• Giá thì hợp lý rồi nhưng nhằm thúc đẩy khuyến
khích mua bán kinh doanh giữa chúng ta, chúng tôi
sẵn sàng cho quý ngài được hưởng 2% chiết khấu
The price is already very reasonable but, in order
to encourage business between us we are
prepared to allow you a discount of 2%.

28. Note: Enc.
• Remember to mention the offer and other
documents you want to enclose at the end of the
letter (Enc.)

29. Sample
Dear Mr Smith
We thank you for your enquiry No. 01/VH-GC/09
of 20 April and are pleased to enclose our firm
offer No. BV2013 until 15 July 201... for 6400
units of Bamboo vases model VH1886 on the
usual terms and conditions.
The goods will be shipped in two lots: the first
shipment of 3200 units on 15 July and the second
of 3200 units in two weeks’ time on 28 of this
month.
The price will be 12 USD per unit FOB Hai
Phong including packing.

30. Payment will be made in USD by irrevocable L/C to be
opened through Northern Euro Commercial bank 15 days
prior to the shipment valid for 45 days to the account of
the bank for Foreign Trade of Vietnam, Hanoi branch in
our favor for 100% value of the goods to be shipped.
We would like to point out that our products are now
being sold very well. Moreover, we are sure/ confident
that our products will be popular in your markets thanks
to their attractive designs, good workmanship and
reasonable price in addition to well-selected and best
quality material used in their production.
We are prepared to allow 3% discount for orders of over
USD 100,000.
We look forward to your further big orders.
Yours sincerely
Enc. - Offer No. BV2013

31. EXERCISE 1: Letter Writing
Anh/chị viết thư gửi cho ông John Smith, trưởng
phòng mua hàng (purchasing manager) của công ty
Home Designs Ltd kèm với chào hàng số CH/08,
catalo, bảng giá hiện hành bộ bàn ghế ăn (dining set)
theo nội dung gợi ý sau:
• Cảm ơn đã nhận được thư hỏi hàng và hân hạnh gửi
kèm chào hàng số CH/08, catalo, bảng giá hiện
hành.
• Nêu rõ quy cách theo mẫu số CT/204 được minh họa
trong catalo: Mỗi bộ có 1 bàn và 6 ghế.

32. • Giá chào là giá cố định: 120 pound/bộ, CIF
Liverpool bao gồm cả phí đóng gói trong thùng phù
hợp với tập quán xuất khẩu, chào hàng có giá trị
trong vòng 3 tháng. Sẵn sàng chiết khấu 5% đối với
đơn hàng có số lượng 200 bộ hoặc hơn.
• Giao hàng trong vòng 2 tháng kể từ khi nhận được
đơn hàng chính thức với số lượng dưới 100 bộ; trên
100 bộ thời gian giao hàng sẽ dài hơn.
• Thanh toán bằng đồng bảng Anh, bằng tín dụng thư
không thể hủy ngang trên cơ sở hối phiếu trả tiền
ngay, được mở tại một ngân hàng hàng đầu ở Anh 30
ngày trước khi giao hàng vào tài khoản của người
bán tại Ngân hàng Công thương Việt Nam, chi
nhánh Hà Nội, để người bán hưởng 100% giá trị lô
hàng sẽ giao.

33. • Sản phẩm làm từ nguyên liệu được lựa chọn kỹ, chất
lượng tốt, mẫu mã đẹp, trình độ gia công tinh xảo
cộng với giá cả hợp lý chắc chắn sẽ được ưa chuộng
tại thị trường Anh.
• Anh/ Chị có thể thêm các chi tiết khác để trình bày
bức thư đúng văn phong và hình thức của một bức
thư thương mại.
• Anh chị bắt đầu thư là: Dear Mr Smith; ký thư là
ông Nguyễn Nam.

34. Answer:
Dear Mr. Smith,
We thank you for your enqury concerning about
our dining sets and have pleasure to enclose the
offer No. CH/08 for your enqury. We are also
enclosing our current catalogue and price list.
Although the catalogue and price list would give
you the details you asked about, we would like to
draw your attention to the following points:
The specifications of the above items are as per
model CT /204 illustrated in the catalogue: Each
set has one table and six chairs.

35. The price quoted is firm/fixed 120 pound per set, CIF
Liverpool including packing in customary export cases,
valid for three months. We are willing to offer/ grant you
a 5% discount for/on orders up to 200 sets.
We can deliver within 2 months from receipt of your
official order for quantities less than 100 sets, for larger
quantities delivery time will be longer.
Payment is to be made in pound by irrevocable L/C on
sight draft basis, to be opened at first class bank in
England 30 days prior delivery/shipment to the seller’s
account at Industrial and Commercial Bank of Vietnam,
Hanoi branch in favour of the seller for the full value of
goods to be delivered/ for 100% of value of the order.

36. We are sure/ confident that our products will be
popular in your markets thanks to their
attractive designs, good workmanship and
reasonable price in addition to well-selected and
best quality material used in their production.
We look forward to receiving your order soon.
Yours sincerely,
Nguyen Nam
Sales manager.
Encl. 1. offer No. CH/08
2. catalogue
3. price list

37. Difference between a quotation and an offer
Quotation Offer
-Details of prices
-Discounts
-Terms of payment
-Not necessary to include
7 terms and conditions as
in an offer.
-Concentrate mainly on
prices
-Not legally binding
-Name of the goods
-Quality
-Quantity
-Price
-Packing and marking
-Delivery time
-Terms of payment
* Legally binding when
a firm offer is accepted.

38. Assignment
• Anh/ chị viết thư gửi kèm chào hàng chào bán mặt hàng
kim cương có chất lượng tốt nhất như chất lượng hàng đã
cung cấp cho họ năm ngoái với mức giá thấp nhất.
• Số lượng là 2000 cara gồm 100 viên. Ta bằng lòng cung
cấp cho họ với giá 100 đô la Mỹ 1 cara.
• Vì giá bán lẻ các mặt hàng nói chung đều tăng rõ rệt vào
mùa thu năm nay nên các chuyến hàng tới sẽ đắt hơn
nhiều. Vì vậy, đề nghị họ tận dụng ngay thư chào hàng
này với giá không đổi chỉ trong vòng 2 tuần.
• Anh/ chị có thể thêm các chi tiết khác cho phù hợp!

39. Assignment: Answer
Dear Sirs,
You will be interested to hear that we can offer a further
supply of the best quality diamond of the same quality
as that supplied to you last year at the lowest price.
The total amount is 2,000 carats and 100 pieces. We are
pleased to supply it to you at $100 per carat.
With the increase of the general retail costs which
become conspicious this spring, the next consignment
will be much dearer, so we recommend that you take
prompt advantage of this offer which is firm for a week
only.

41. THANK YOU FOR YOUR ATTENTION!