Words and tone greatly influence the effect of business writing. Proper choice of words creates appropriate tone, which helps build good business relations. Poor word choice may lead to misunderstanding, conflict or damage to corporate image.
用词和语气极大影响商务写作的效果。恰当的用词可以形成得体的语气，有助于建立良好业务关系；用词不当则可能引发误解、矛盾，损害企业形象。
In business writing, words should be accurate and concise. We should prefer concrete, specific words rather than vague, abstract ones. Avoid outdated business jargon and wordy expressions. Use simple, familiar words so that readers can understand messages quickly.
商务写作中，用词应当准确、简洁。优先选用具体明确词汇，避免模糊抽象的表达。摒弃过时的商务行话与冗长句式，使用通俗易懂的常用词汇，便于读者快速理解信息。
Besides word selection, tone reflects the writer’s attitude toward the reader. Tone is not what you say, but how you say it. Business writing generally requires a professional tone. It should be polite, sincere and objective.
除选词之外，语气反映写作者对读者的态度。语气不在于你 “说什么”，而在于你 “怎么说”。商务写作总体要求专业的语气，做到礼貌、真诚、客观。
Two attitudes often appear in business writing: positive tone and negative tone.
A positive tone emphasizes good news and possible solutions. It is encouraging and constructive. Even when dealing with complaints or difficulties, positive tone focuses on solving problems instead of blaming.
商务写作常见两种语气：积极语气与消极语气。
积极语气侧重好消息与可行解决方案，具有鼓励性与建设性。即便处理投诉、难题，积极语气也重在解决问题而非指责对方。
A negative tone stresses bad news, defects and blame. Directly using negative words such as “cannot”, “fail”, “refuse” may make readers feel offended. When we have to deliver bad news, we should soften the tone. Explain reasons first, state the unpleasant information gently, and offer possible solutions.
消极语气侧重坏消息、缺陷与指责。直接使用 “不能”“未能”“拒绝” 这类否定词汇容易冒犯读者。当不得不传递坏消息时，应当缓和语气：先说明缘由，委婉陈述不利信息，并给出可行解决办法。
Another important concept is you‑attitude. With you‑attitude, writers look at things from the reader’s point of view. It shows respect for the reader’s needs and feelings. By contrast, we‑attitude centers on the writer’s own concerns and interests, which sounds self‑centered and less friendly.
另外一个重要概念是读者本位（you‑attitude）。采用读者本位，写作者从对方视角看待问题，尊重读者的需求与感受。与之相对，我方本位（we‑attitude）只关注己方关切与利益，听上去以自我为中心，不够友好。
To sum up, choose accurate, concise and plain words. Adopt professional, positive tone, apply you‑attitude, and avoid unnecessary negative expressions. These practices will make business messages more effective.
总而言之，选用准确、简洁、通俗的词汇；采用专业、积极的语气，运用读者本位思维，避免不必要的否定表达，能够让商务书面沟通更加高效。