Active sentences in the present perfect tense have the following structure:
Subject + has/have + past participle form of the verb + object Passive sentences in the present perfect tense have the following structure:
Object of the active sentence + has/have + been + past participle form of the verb + by + subject of the active sentence
Changing an assertive sentence into the passive
Active: I have writtena story.
Passive: A story has been written by me.
Active: They have built a house.
Passive: A house has been builtby them.
Active: He has broken my window.
Passive: My window has been broken by him.
Active: I have placed an order for a digital camera.
Passive: An order for a digital camera has been placedby me.
Active: She has done her work.
Passive: Her work has been done by her.
Changing a negative sentence into the passive
Active: I have not received a telegram.
Passive: A telegram has not been received by me.
Active: She has not written a story.
Passive: A storyhas not been written by her.
Active: She has not cheated anybody.
Passive: Nobody has been cheated by her.
Changing an interrogative sentence into the passive
Passive forms of these sentences will begin with has or have. When the active sentence begins with a question word (e.g. when, where, which, why etc.), the passive sentence will also begin with a question word. When the active sentence begins with who or whose the passive sentence will begin with by whom or by whose. When the active sentence begins with whom,the passive sentence will begin with who.
Active: Haveyou kept the secret?
Passive: Has the secret been kept by you?
Active: Who has done this?
Passive: By whom has this been done? Active: Why have you tolda lie?
Passive: Why has a lie been told by you?
Active: Who has torn my book?
Passive: By whom has my book been torn? Active: Have you writtenthe letter?
Passive: Has the letterbeen written by you?
Active: Has the policeman caughtthe thief?
Passive: Has the thief been caughtby the policeman?
Active: Has the postal department released a new stamp?
Passive: Has a new stamp been released by the postal department?
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Cover Letter Writing Tips
When you send your CV or resume for a job interview, you should always include a cover letter. The cover letter is a letter of application that serves the purpose of introducing you for an interview. Here are some tips for writing a good cover letter.
Cover Letter Outline
A cover letter should have the following outline.
The address of the company you are applying to
Middle Paragraph or paragraphs
The opening paragraph of the cover letter should clearly state what job you are applying for. It should catch the attention of the interviewer and make him/her interested in you.
In the middle paragraphs you should give a comprehensive account of your education and work experience. You may also state other personal or technical skills that will be useful in the job you are applying for. The purpose of these paragraphs is to give the interviewer plenty of reasons to invite you to an interview.
In the last paragraph you can ask for an interview appointment time. Make it clear that you will be happy to come to the employer’s office when it is convenient to them. Provide your telephone number and email address so that the interviewer can easily follow up.
Begin your cover letter by placing your address first. It should be followed by the address of the company you are applying to.
Use complete names / titles and address; don’t abbreviate.
Write directly to the person in charge of hiring.
Always sign your letter before sending it.
Read more at http://www.englishpractice.com/business/cover-letter-writing-tips/#pbhWAFhDTeQECS1T.99
How to Write an Acceptance Letter
You may have verbally accepted a job offer or an invitation. But writing an acceptance letter is still a smart way of formally accepting an offer and expressing your appreciation.
When should I write an acceptance letter?
Acceptance letters are written in the following situations:
To accept a formal or informal invitation to a social or private event
To accept a job offer
To accept a resignation
To accept or decline a gift
To accept an assignment or something similar
To accept an honor or award
How to write an acceptance letter:
You are accepting a job, a promotion or a gift. So be gracious. The acceptance letter should convey your gratitude. Thank the person or the organization in the beginning of the letter itself. State how happy or grateful you are about accepting the offer. You may also want to thank those people who have helped you.
If you are accepting a job offer or some other assignment, formally restate the terms as you understand them. For example, you can write about your joining date, your expectations regarding the job and the rate of compensation. By restating these terms you are giving the other person a chance to review them and this will help prevent several misunderstandings from arising in future.
In your letter be enthusiastic about the job or assignment if you are accepting one. While accepting a resignation, try to keep the tone of the letter positive. Don’t make remarks that would prompt the other person to take legal action against you. Also don’t rule out the possibility of working with him or her again.
If you are accepting an invitation to an event thank the person for the invitation. You may also want to clarify details about the event – date or time, location and dress code.
At the end of the letter restate your appreciation for being offered the job, gift etc.
What if you must decline to accept an offer?
You will not be able to accept every job or invitation. Sometimes you may want to decline an offer. In your letter thank the person for the invitation or offer. State clearly that you are not able to accept the offer. You may also want to express why you are unable to accept the offer. Close the letter by restating your appreciation for the person’s consideration.
Once you have finished writing, read the letter and carefully check for errors. Make sure that your acceptance letter is well-worded and free of grammatical or spelling errors.
Read more at http://www.englishpractice.com/business/write-acceptance-letter/#DIJzPlDlXEgodtLr.99
Business Letter Writing Tips
Business letters should be brief and to the point. As we all know, business people are always busy. They will not have enough time to read long, winding letters. Unlike personal letters, business letters are written in a more formal style. Certain polite expressions such as those given below are commonly used in business letters:
‘I shall be obliged if you will send me …’ ‘Please dispatch the —– at your earliest convenience’
There are also certain phrases of business jargon that should be avoided.
Examples are: ‘Dispatch the same at once’.
Expressions of this kind are commonly used in business letters, but note that they are not good English. In many cases it is also possible to convey the meaning in simple, everyday English.
Avoid abbreviations as far as possible.
For instance, write advertisement, and not advt. Write examination, and not exam.
Also avoid the tendency to omit the subjects I and we.
Write ‘We have received’ instead of ‘Have received’
Directions for shipping (by rail, air, post etc.) should be given. Also clearly state the manner in which the payment will be made.
While ordering goods, give clear and exact descriptions of the articles in the letter. It is also a good idea to provide an itemized list of the articles wanted with the quality and quantity clearly specified.
In replying to business letters always quote the number of reference if there is any and the date of the letter you are answering. For example, ‘In reply to your letter no. 304/p, dated January 5th, 1010, I would like to say’
Read more at http://www.englishpractice.com/letter/business-letter-writing-tips/#3e2WthT6P4kQ2vmF.99
How to make a commercial letter
A commercial letter has the job to past information between to companies, or a from a company to a individual, in any of those cases a commercial letter need to follow a formal format.
Example, Sample, Model and Template of commercial letter.
(This image belongs to their respective owners)
When we write a commercial letter we need to put attention to every word we write, we need to focus on the important information only, we may need to explain on detail the information, so we need to know exactly what we are going to inform on the letter.
Well to start making a commercial letter we will follow a few steps, those are:
1.- Collect Information; like we explain before, we may need to explain on detail the purpose of the letter, so we need to know the subject.
2.- We need to know exactly what we want to accomplish with the letter
3.- We need to know who is going to read the letter, so we can shape the letter to that person, this may help us get what we want, on other words this simple information may accomplish the letter intention.
After we get all the previous information we can start to make the letter.
Like all formal letter, this too needs to have a formal format, we will start with our address, after that the current date, then the address of the recipient.
The next thing is the body of the letter, this is divide in 3 parts.
Introduction; we will thank the recipient for having time to read the letter, follow by a brief explanation of the intention of the letter.
Main body; in this part we will explain on detail the purpose of the letter, we will make sure the recipient gets all the information he needs so he can accomplish the letter intention.
Closure; here we will make a brief summary of the intention of the letter, also we will say a farewell, we will add our name and the job position we hold.
Commercial Letter of Credit
The commercial letter of credit (LOC) is commonly used as a means of financing the sale of goods
between a buyer and seller. Generally, a seller will contract with a buyer on an open-account basis,
whereby the seller ships the goods to the buyer and submits an invoice. To avoid the risk of
nonpayment, the seller may require the buyer to provide a commercial letter of credit. To satisfy the
requirement, the buyer applies to an issuing institution, requesting the institution to issue a letter of
credit containing specified terms and conditions in favor of the seller (beneficiary). If approved, the
L I N K S
214.2 Examination Handbook January 1994 Office of Thrift Supervision
buyer (account party) agrees to reimburse the institution for payments drawn against the letter. The
commercial letter of credit can be used to finance one shipment or multiple shipments of goods. Once
documents are submitted providing evidence that the goods have been shipped in accordance with the
terms of the letter of credit, the seller can draw against the issued letter of credit through a documentary
draft or a documentary demand for payment. The buyer reimburses the institution (either through
deposits to a deposit account or through drawing down on a line of credit previously approved by the
institution). Thus, letters of credit can be secured by cash deposits, a lien on goods shipped or other
inventory, accounts receivable, or other forms of collateral. Commercial letters of credit “sold for cash”
(that is, secured by cash deposits) pose very little risk to an institution as long as the bank ensures that
the beneficiary provides the proper documents prior to making payment on the draft. If credit is
extended to pay for the goods, the subsequent loan presents the same credit risks associated with any
other similar loan.
Standby Letter of Credit
The standby letter of credit (SBLOC) is an irrevocable commitment on the part of the issuing
institution to make payment to a designated beneficiary if the institution’s customer, the account party,
and costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases.”
Office of Thrift Supervision January 1994 Examination Handbook 215.9
Chapter V: Office of Thrift Supervision
Subchapter C: Regulations for Federal Savings Associations
§ 545.48 Letters of Credit
Subchapter D: Regulations Applicable to All Savings Associations
§ 563.93 Loans-to-One-Borrower Limitations
Part 337 Unsafe and Unsound Banking Practices
§ 337.2 Standby Letters of Credit
FHLBB Resolution 83-241 as amended
Letters of Credit ¶ 37,362.034*
Financial Accounting Standards Board, Statement of Financial
SFAS No. 5 Accounting for Losses and Contingencies
SFAS No. 91 Accounting for Nonrefundable Loan Fees and Costs Associated with
Originating or Acquiring Loans and Initial Direct Costs of Leases
The reference is to a paragraph number in the Supervisory Service, Savings and Community Bankers
An abbreviation (from Latinbrevis, meaning short) is a shortened form of a word or phrase. Usually, but not always, it consists of a letteror group of letters taken from the word or phrase. For example, the word abbreviation can itself be represented by the abbreviation abbr.,abbrv. or abbrev.
In strict analysis, abbreviations should not be confused with contractions or acronyms (including initialisms), with which they share some semantic and phonetic functions, though all three are connoted by the term "abbreviation" in loose parlance.:p167An abbreviation is a shortening by any method; a contraction is a reduction of size by the drawing together of the parts. A contraction of a word is made by omitting certain letters or syllables and bringing together the first and last letters or elements; an abbreviation may be made by omitting certain portions from the interior or by cutting off a part. A contraction is an abbreviation, but an abbreviation is not necessarily a contraction. However, normally, acronyms are regarded as a subgroup of abbreviations (e.g. by the Council of Science Editors). Abbreviations can also be used to give a different context to the word itself, such as "PIN Number" (wherein if the abbreviation were removed the context would be invalid).