For this part, you are allowed 30 minutes to write a letter to a company declining a job offer. You should write at least 150 wo

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问题    For this part, you are allowed 30 minutes to write a letter to a company declining a job offer. You should write at least 150 words but no more than 200 words following the outline given below.
   1.对公司提供职位表示感谢。
   2.解释为何不能接受所提供职位的原因。
   3.希望予以谅解,并表达对公司的良好祝愿。

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答案 Dear Sir or Madam, With reference to your letter on Dec. 23rd, I’d like to, first of all, convey my deepest appreciation to your offering me the position of manager assistant in your company. And I am more than delighted and honored to gain your trust and assignment. However, I have to decline this unexpected offer with all unwillingness, which mainly results from an abrupt change in my schedule. When I applied for the position a week ago, I also sent an application to Columbia University, for I hadn’t yet made up my mind whether to start work after graduation this month. What a coincidence! I got the admittance to the graduate school of English literature in Columbia University the same day I received your letter. Weighing the pros and cons, I determine to seize the chance to further study abroad. With my earnest apology, I do hope you can pay me due understanding and forgiveness. In closing, may your company have great prospects and enjoy extensive popularity. Yours sincerely, Sally

解析 第一段:感谢公司能够做出录取自己的决定,感谢公司给予自己就业的机会。
第二段:说明不能接受所提供职位的原因。
第三段:对自己所做出的决定致歉,并祝福公司能够长远发展。
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