BEC HIGHER写作部分主要涉及商业信函和图表写作两部分的内容，现具体介绍如下：
　　商业信函
　　第一章 格式问题
　　1. 格式问题：
　　请同学们在BEC的写作中采用平头式的写法。
　　收信人的姓名和地址置于信纸的左上方
　　地址、称呼和结束礼词后没有标点符号
　　日期在右上方
　　段落从定格开始，段落之间的行距为两行(但在考试中由于受答题卡限制，请同学们酌情考虑)
　　写信人的名字和头衔在签名下方
　　2. 称呼和结束礼词的注意事项：
　　称呼的写法遵循下列原则：
　　Dear Sir or Madam写信给某一公司，不确定具体的收信人
　　Dear Sir                  对男士，但是你不知道他的具体姓名
　　Dear Madam          对女士，但是你不知道他的具体姓名
　　Dear Mr Smith       对男士
　　Dear Ms Smith       对已婚或未婚的女士
　　Dear Mrs Smith      对已婚女士
　　Dear Miss Smith     对未婚女士
　　Dear John                (此处John 为英语中常用男名)对朋友或你比较熟悉的人(通常为多年生意伙伴)
　　称呼与结束礼词存在对应的关系，请同学们特别注意：
　　Dear Sir or Madam                            Yours faithfully
　　Dear Mr/Ms/Mrs/Miss Smith          Yours sincerely
　　Dear John                                           Best wishes
　　以下均为错误用法：
　　Dear Mr John
　　Dear Mr John Smith
　　3. 日期：
　　在英国英语中，天在前，但是在美国英语中，月份在前。所以某些特别的时期容易引起误解。例如：12 06 2003
　　在英国指的是：6月21日
　　在美国指的是：12月6日
　　因此日期要写成：12 June 2003

　　第二章 写法问题
　　预备参加bec考试的同学们由于缺乏商务写作的实际经验，对于写作部分都比较郁闷。恩波结合历年考试实际，为大家准备了15类共计50个经典的实战句型，供大家在考场上使用。我们对每一个句型都模拟了一种环境：
　　1. 信件的开头：
　　We are writing to enquire about…
　　We are writing in connection with…
　　We are interested in … and we would like to know…
　　环境：
　　You want to know the prices of some air conditioners.
　　We are interested in your air conditioner and we would like to know the prices of some air conditioners.
　　You saw an advertisement in the newspaper yesterday and you want further information.
　　We are writing in connection with the advertisement in the newspaper yesterday.
　　You want to know if the company you are writing to organizes holidays to Africa.
　　We are writing to inquire about the holidays to Africa that your company organizes.[NextPage]
　　2. 回信的开头：
　　Thank you for your letter of (date)
　　We have received your letter of (date)asking if …
　　enquiring about …
　　enclosing …
　　concerning …
　　环境：
　　A company wrote to you on 23 July. They wanted to know if you sell photocopiers.
　　Thank you for your letter of 23 July, asking if we sell photocopiers.
　　A man wrote to you on 18 December. He wanted employment with your company. He also sent his curriculum vitae.
　　We have received your letter of 18 December, enclosing your curriculum vitae.
　　A company sent you a fax on 3 June. They wanted to know if you were going to the marketing conference in London.
　　Thank you for your fax of 3 June, asking if I was going to the marketing conference in London.
　　A woman telephoned you this morning. She wanted to know if her order No. 599 had arrived.
　　Thank you for your telephone call this morning concerning the order No. 599.

　　3. 信件的结尾：
　　一般结尾：
　　I look forward to receiving your reply/order/products/ect.
　　Looking forward to hearing from you.
　　如果你在信件中提供了信息：
　　I hope that this information will help you.
　　Please contact me if you need any further information.
　　Please feel free to contact me if you have any further questions.
　　Please let me know if you need any further information.
　　4. 引入主题：
　　With reference to …
　　Further to …
　　With regard to …
　　I am writing in connection with …
　　注：引入主题的句子可以被写在信件的开头，但with regard to 不能用于信件的开头。
　　环境：(how would you start a letter about each of the following?)
　　an invoice (No. 679) for a photocopier
　　With reference to Invoice No. 679, we regret to tell you that the product arrived in bad condition.
　　a meeting you had with the addressee on Jan. 16th
　　Further to the meeting on 16 January, I am delighted to tell you that we are now able to give you a special offer for our Peach Series computer.
　　an advertisement in the times newspaper
　　I am writing in connection with the advertisement in the times newspaper yesterday.
　　an application for a post as secretary in your company
　　I am writing in connection with your application for a post as secretary in our company.
　　a fax order for six computers that you received today
　　with reference to your fax order for six computer, I regret to tell you that they are out of stock at present.[NextPage]

　　5. 告知好、坏消息：
　　好消息：
　　I ampleased
　　delighted
　　happytotell
　　inform
　　adviseyou that …
　　坏消息：
　　Iregret
　　am sorrytotell
　　inform
　　adviseyou that …
　　We regret that …
　　环境：(complete these sentences using phrases for referring and giving good or bad news.)
　　a. ___________________________ your order for some cupboards, _____________________ we have had to increase the price.
　　b. ____________________________ your application for a post as secretary, ______________________________ that we would like you to start work as soon as possible.
　　c. _________________________________ your application for a post as secretary, ______________________________ that you were not successful.
　　d. _________________________________ our telephone conversation this morning, ______________________________ that your car is now ready for you to collect.
　　6. 说明你所能做的和不能做的：
　　We are unable to …
　　We are able to …
　　We have been forced to …
　　环境：
　　You cannot lower your prices.
　　We regret that we are unable to reduce out prices.
　　You have had to raise your prices because the government has increased the sales tax.
　　We have been forced to raise our prices because the government has increased the sales tax.
　　However, you can give them a discount of 5% if their order is for more than $8,000.
　　We are able to give you a discount of 5% if your order is more than $8,000.
　　With regard to their second question, you cannot accept payment in Egyptian pounds but you can accept US dollars or Euros.
　　We are sorry that we are unable to accept payments in Egyptian pounds but we are able to accept US dollars or Euros.