在商务信函的实际应用中，有时并不需要将信函的全部内容都翻译出来，而只需要摘译部分内容，以节省时间,提高工作效率。比如，下面这封信函的使用者只要求译者摘译出信函的主要事实，而将函件中的冗余信息和以往往来函件的背景资料省略不译。

原文：

Dear Mr.

Thank you for your promptness in sending us the credit information we requested. We are glad to report that all of your credit references spoke favorably of you as a businessman.

The new store which you are opening in Bellport should eventually prosper, since yours is a thriving community. But its location within 20 miles of New York City forces you to compete with the larger stocks and lower prices of the metropolitan department stores，so readily accessible to commuters from Bellport and similar communities. Because your resources do not indicate that you can meet such competition by starting with a large indebtedness，we must refuse your credit application.

We would suggest，therefore，that you cut your order in half and pay cash for it. This will entitle you to our 2 per cent cash discount，a saving which you may pass on to your customers. By ordering frequently in small quantities you can best meet the competition of the New York stores through keeping up-to-date merchandise on your shelves. Thus, through cash buying you will establish your business on a sound basis that will entitle you to an excellent credit reputation.

The enclosed duplicate of your order will assist you in making your selection. Just check the items you wish and sign the order. Your merchandise will arrive C. 0. D. within two days after our receipt of the order-in plenty of time for your opening sale.

Sincerely yours

摘译文：

对方恐我公司无力应付竞争而拒绝受理我方信贷申请；建议我方折半付现，即可符合对方2%现金贴现的条件；并降低售价、小额订货，以利竞争。提出收到我方订单后两天内交货付现。

如果只用一两句话来概述原信函的内容，原文可以摘译为：

来函拒绝我公司申请。建议我方折半付现。

商务信函要做到摘译准确，适合需要，译者应该注意以下事项：

•下笔之前，要先通读信函全文，掌握信函内所述基本事实材料。如有疑问，可以阅读以前的有关信函，或请教承办过此事的人员。