Dear Sirs,

Referring to your statement of 30th April 19--, we have to inform you that it is not yet possible for us to meet our obligations and pay you the outstanding sum of $6,000 which was due on 31st March 19--.

You may have seen newspaper reports on the fire which occurred at our warehouse on 20th March; this caused excessive losses, for which we have not yet been compensated in full. May we therefore ask you for a three months’ extension of credit? We hope to be able to make payment of the full sum by the middle of July. We need hardly point out that these understand our present situation.

Yours faithfully,

敬啟者：
貴方19－年4月30日的帳單收訖。我們不得不通知你目前我們還不大可能償清我們的債款。支付貴方這筆19－年3月31日應支付的未銷帳目。
您也許已經從報紙上讀到有關3月20 日我們的倉庫發(fā)生火災的報導。這場火災損失巨大，到現在我們還未完全賠償清損失。因此我們能否申請貴方給予我們3個月的貸款延期。我們希望在7月中旬能夠付清全部款項。我們需要強調指出的是這類現象純屬例外，相信貴方會理解我們現在的處境。
敬上
Dear Sirs,

Thank you for writing to us so frankly about your inability to pay your debt, due on March 31,19--. Of course we understand that the unfortunate event you describe in your letter is an exception, and are willing to grant you the extension asked for.

If you will sign the enclosed 90-day promissory note, your account will be adjusted accordingly.

Yours faithfully,

敬啟者：
感謝您再來信中這樣坦誠地說明您無力支付19――年3月31日到期的債款。我們當然理解您在信中敘述的不幸事件屬于例外，因此我們愿意按您的要求延期貸款。
如果您簽署了隨信寄上的期限為90天的期票。您的帳戶就會隨之調整。
敬上
Enclosure

Dear Sirs,

We have carefully considered the proposal made in your letter of 10 May.

There have, however, been several instances in the past when you have asked for extra time to settle your account. While sympathizing with you fire which occurred at your warehouse, please try to understand that we also have our obligations. Therefore we must ask you to arrange to make payment at once, otherwise we shall be forced to place the account in the hands of a collection agency.

Yours faithfully,

敬啟者：
我們已經仔細研究了您5月10日信中提出的申請。
但是在以前你們已有幾次要求延長結帳時間。我們同情倉庫火災給您帶來的損失和不便，但也請理解我們也有債務。因此我們必須要求您立即安排支付事宜，否則我們將被迫將此事交給代收欠款公司處理。
敬上