We regret that we are unable to accept your offer.
　　Or: We regret that we are not in a position to accept your offer.

　　d) We want you to assist us

　　带有傲慢或长者的口吻（superior tone），不如改为：

　　Your assistance would be appreciated.

　　（六）　使用高兴，遗憾，感谢等词汇及表达法

(1)、 We have pleasure of -ing…….
We have pleasure in -ing…….
It is with pleasure that we do so
It gives us(great, much) pleasure to do so
We are pleased for us to do so
It''s a pleasure for us to do so.
We are glad(or: delighted) that you do so
We shall gladly do so
We shall feel happy if you will do so
We are happy to do so

(2) 、表示感谢的表达法有：

We are (very, most) appreciative of your doing so
We are gratified to learn that you do so
We shall be (or: feel) obliged by your doing so
We shall be obliged if you will do so
You will oblige us by doing so
We shall be grateful to you if you will do so
We shall appreciate your doing so
We shall appreciate it if you will do so
We shall thank you to do so
It will be appreciated if…….
We are thankful that you do so

(3)、表示遗憾的表达法有：

It is a matter for regret that we cannot do so
It is with regret that we must do so
We express our regret at -ing…..
To our regret we cannot do so
It is regrettable that we must do so
We regret that we cannot do so
We regret to do so
It is to be regretted that you do so
We are regretful that we must do so
It is a pity that you cannot do so
We are sorry we cannot do so
We are sorry to do so

注：以上的表达法只是常用的一部分。
　
　　写信要做到Courtesy，但要注意
(1)、不要使用已经过时的毫无意义的老套子，如：
our esteemed clients;
your esteemed letter;
your respectable house;
your good self(or good selves);
your valued order;
your esteemed reply等等

(2)、要分清“礼貌”与“卑恭”的界限，如：

(a) We are extremely and sincerely sorry for the error and ask that you accept our humble and sincere apology for the undue inconvenience suffered by you.

(b)We beg to acknowledge receipt of your letter dated 11th December.

(c) We beg to enclose herewith our invoice.

　　这三例不是“礼貌”，而是“卑恭”。写商业书信既不要盛气凌人，也没有必要低三下四，更应该注意在商业信中把we beg一类的表达法完全去掉。

　　以上三例可考虑改为：

(a) We are concerned about the inconvenience you have suffered, and apologize sincerely.
(b) We have received your letter od Dec. 11.
(c) We enclose(herewith) our Invoice.
Or: We are pleased to enclose our Invoice.

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