统称为Report。需要注意的是，建议书也是英文商务写作中常见的一种文体，不过可以将其视为报告类文书之一，但它与其他报告相比有其自身的特点，因此在英文中常使用一个特定的名称“Proposal”来界定这类文书。根据报告的书写形式，商务报告可分为简式报告和正式报告两种。一般来说，内容单一，篇幅较短的报告宜采用简式报告形式；内容较为详细、论题较为重要、涉及面较广、要求又比较严格的报告宜采用正式报告形式。根据报告的功能，商务报告可分为：日常报告、调查报告、可行性报告、建议报告和商务旅行报告。其中，应用最广的是日常报告、调查报告和可行性报告。
日常报告主要用于汇报工作，指定期或不定期地向有关部门或上级领导就企业生产情况、经营状况、工作业绩等所做的汇报。最常见的有日报、周报、月报、季度报告和年度报告；调查报告主要用于揭示事实真相，一般指受单位或个人委托，对某一情况进行调查后写出的反映客观事实的报告，作为委托人进行相关决策的重要依据。如果是属于公证部门出具的调查报告，那么该报告将是以后解决争议、进行索赔和理赔的合法证据；可行性报告主要用于对可选方案进行分析、论证，最终提出论证结论。
商务报告具有自己独特的结构，绝大多数商务报告都可以分为三大部分：引言（introduction）、正文（body）、结尾（final section）。同时，这大三部分里面又包括了四个小的要素：引言里的职权范围(terms of reference)和执行程序(procedure)，正文里的调查结果（findings），结尾里的结论（conclusion）或建议（suggestion）。
商务报告是商务文书的重要组成部分，在商务交往中起着重要的桥梁作用，尤其是作为对外交流沟通使用的商务报告，在现代企业中使用得特别频繁。在当今经济全球化的背景下，熟练掌握商务报告的翻译技巧，已是从事商务活动的人员，特别是职业经理人必备的文书处理技能之一。
（1）撰写商务报告一般可分为四个阶段： ① assembling the material ② planning the report ③ drafting the report ④ editing the report
（2）撰写商务报告一般分为以下七个步骤：
① collect all relevant materials—notes, documents, etc.
② consider the purpose of your report: who is it for, why does he/she want it, how will he /she use it.
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③ decide where you might need illustrations or diagrams
④ write the introduction: state the subject, state the purpose, summarize your findings ⑤ write the conclusion (and recommendations) ⑥ summarize in a sentence
⑦ examine the draft. Does it do what the report is expected to do? （3）商务报告文体的通用型结构主要包括以下十大部分： ① title
② transmittals ③ summary
④ contents ⑤ introduction ⑥ findings(body) ⑦ conclusions ⑧ recommendations ⑨ references ⑩ appendices
实训练习：
翻译下列句子或段落，体会商务报告的语言特点及领会其翻译技巧。
1. The report recommends full-scale implementation of a flexible working hours scheme across the whole company, which is to be reviewed after one year, and recommends giving Department/Section Heads authority to negotiate different start time options with staff on an individual basis.
2. You asked me to make a close survey of the damage. The following report is just what you wanted.
3. Questionnaires were distributed to our clients for their completion at the end of a
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one-month period.
4. The main reason for the delay is that they refuse to abide by the original terms of the contract.
5. Having researched the cause of the profit loss, I?d like to submit this report to you for your reference.
6. Our findings suggest that although, for the most part, there is considerable
similarity between the terms and conditions of the two companies, there are a number of slight differences between the ways that local and expatriate managerial-grade staffs are treated at Transpacific Shipping and International Airfreight. From these findings, a number of conclusions can be drawn which might be instrumental in determining how this company can go about minimizing the threat from Transpacific Shipping Inc. in the manpower market.
7. It was decided at the October meeting of the Corporate Planning Committee that a comparative study should be carried out of the terms and conditions of Transpacific Shipping and International Airfreight managerial staff.
8. The data presented in this report was collected informally from the newly-appointed Personnel Manager at Transpacific, Wanda Cheng, during a visit to the company in late October.
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9. It has been noted in the past six months that Transpacific Shipping Inc. has had an increasing impact on the manpower market for skilled managerial—grade staff.
10. Although both companies have similar arrangements as regards life insurance for staff, International Airfreight pays a lump sum of 52 months’ base salary (including Provident Fund payments) while Transpacific Shipping pays a lump sum of 36 months’ base salary (excluding Provident Fund payments).
11. Our findings suggest that although, for the most part, there is considerable similarity between the terms and conditions of the two companies, there are a number of slight differences between the ways that local and expatriate managerial-grade staffs are treated at Transpacific Shipping and International Airfreight. From these findings, a number of conclusions can be drawn which might be instrumental in determining how this company can go about minimizing the threat from Transpacific Shipping Inc. in the manpower market.
12. As requested by the Managing Director on 30 March 2000, I have investigated the problems which have been raised concerning office health and safety.
13. It is clear that they are very keen to do business with us and they will be important customers in the future, I therefore suggest we offer them our best terms.
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14. The sellers shall not be responsible for delay in shipment or non-delivery of the goods due to force majeure, which has occurred during the manufacturing process or in the course of loading or in transit.
15. He may cancel its order through a telegram to the seller, which is required to get to the latter prior to the beginning of any shipment.
16. The buyer shall agree to postpone the delivery on condition that the sellers agree to pay a penalty which shall be deducted by the paying bank from the payment under negotiation.
17.请把下列句子翻译成汉语，注意其中定语从句的翻译方法，并尝试把它们按顺序排列起来，组成一个段落。
①For example, the former president of Pizza Hut implemented a program which
was called “book-it”.
②Only businesses that are concerned about society as well as about maintaining profit are likely to invest voluntarily in socially responsible activities.
③A business whose goal is to maximize profits is not likely to act out of a sense of social responsibility although its activity will probably be legal.
④Such a business may win the trust and respect of its customers, which in the long run may increase profits.
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