1. M1S3

2. Letter of counter-offer from the U.S. importer
Name of the American Company(potential buyer):
Macdonald & Evans Co., Ltd.

3. Business context:
1.The buyer has just received an offer from the seller.
2.The buyer wants to have a lower price.

4. Structure: I.summary and thanks II.aim and details of counter
III.expectation

5. Business language: 1.Thank you for sth.
/We have received with thanks your sth of Aug.31.
/We acknowledge with thanks the receipt of your sth of Aug.31.
2. Much we would like to do sth, we...
/Although we would like much to do sth, we...

6. 3.sb is regretful...
/Sb regrets to say that...
4.i.e./ that is
5.as stated in your catalogue
/which are mentioned in your catalogue
as done 如...所...
As said by the teacher, our homework should be handed in once every week.

7. As required by the teacher, our homework should be submitted online.
As said by the student in the front, this word has two meanings.
The buyer does not accept the price as quoted by the seller.

8. 6.leave sb with no profit
/leave sb with no money to make
7. we do not doubt that
/there is no denying that
8.to invite sb's attention to sth
/to ask sb to pay attention to sth
/to draw sb's attention to sth
9.In view of sth
/Taking sth into consideration

9. 10.reduce sth by 8%
/ cut sth down by 8%
/ make a reduction of 8%
11.as per /according to

10. Paraphrase:
We acknowledge with thanks the receipt of your letter of Aug.31,in which you offered us for ...
Although we would like much to do business with you, we regret to say that we can't accept your price, that is,...which are mentioned in your catalogue. If we aceept your prices,it would leave us with no money to make. There is no denying that your quality is good.But we would like to draw your attention to the fact that the India-made slippers of the same quality are 10% lower than yours in our market.
Taking the long friendly business relationship into consideration, we propose that you make a reduction of 8% at least. Other terms and conditions are all unchanged. They are all according to your letter of Aug.25.
We are expecting your early reply.

11. Reply letter of the Chinese company
Name of the Chinese company(potential seller):
Fujian Shoes Import & Export Corporation

12. Business Context:
1.The seller is not ready to accept the counter-offer as suggested by the buyer.
2.A new proposal of 2% reduction is ready.

13. Structure: I.summary and thanks II. aim and details of the counter
III. expectation

14. Business language: 1. the captioned goods 上述的货品
/the above-mentions products in the subject line
/the subject goods
2. be on the high side / be high
3. Much to our regret
/It is much to our regret
4. prevailing market
/now market
/current market

15. 5. in line with 与...一致
/in agreement with
/in confirmity with
/in consistency with
/in accordance with
6. superior in quality
adj.+ in + n.
rich in land
abundant in resource
low in price
excellent in performance/grade/study

16. 7. conclude business 达成交易
/come to deal
/come to agreement for transaction
8. considerable /large amount
9. at your end /in your local market
10. to meet sb halfway 各让一半
/to make concession in midway so that both sides accept

17. 11. to create a reduction of 2%
/to make a reduction of 2%
/to reduce by 2%
12. a special offer
/a particular low-price quotation
13. subject to sth
/on the condition of sth

18. 14. rise /go up/ increase
15. advantage/benefit
16. without delay
/as soon as possible
/with least possible delay
17. acceptance/confirmation

19. Paraphrase:
We acknowledge the receipt of your letter dated Sep.5, in which you mentioned that our price for the above-mentioned products are expensive.
It is much to our regret that we cannot cut the price down by 8% as requested by you. Our price is in consistency with the current market. Our Chinese embroidered slippers are of high quality. Actually we have done a lot of business with other clients in your market.
We can’t reduce the price according to your requirement. Nor can we meet you halfway. The only way is to reduce by 2%, that is FOB Fuzhou USD19.6 per pair for embroidered slippers and FOB Fuzhou USD9.8 per pair for cotton shoes. Other terms and conditions are unchanged, which are according to our letter of Aug.25. This is a particular low-price quotation. It is valid only on the condition of your reply before Sep.30.
It is likely the material price will go up. It would be good to you if you could place orders as soon as possible.
We are looking forward to your early confirmation.