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                商务报告各部分样本
                    Sample for Title Page
REDUCING THE UNIVERSITY’S UTILITIES COSTS
  
Prepared for
John Smith
Vice President
University of International Studies
  
Prepared by
Mary Waters
Chief Accountant
University of International Studies
  
March 30, 2002
    
Sample for the Letter of Transmittal
MEMO
DATE: 03/30/2002
TO: HOHN SMITH 
FROM: MARY WATERS 
SUBJECT: REDUCING UTILITIES COSTS 
 
Here is the report you requested on Feb. 28, 2002 on the University’s utility costs. 
Your suspicion was right. We spent too much on utilities in the past six months. Now they have become the second largest expense.
The solutions to the problem are clear. We need to take some measures to control the expenses. 
Entrust one employee with the task of saving water, electricity, and gas. 
Purchase water-saving faucets and change the old ones. 
Install an electricity-controlling system to cut off electricity after people leave the buildings. 
Start a campaign to publicize the need to save energy. 
Reward those whose proposal leads to savings in utilities spending.
 
Thank you for giving me the opportunity to work on this assignment. If you have any questions about the report, please call me. 
Sample for Executive Summary
Executive Summary
In the past six months, the utility costs of the School of International Studies increased 30 percent compared with those of last year. This report studies the causes of the increase and makes recommendations to solve the problem. 
 
Causes of the increase 
We have found three causes relating to the increase: 
Old facilities 
People’s waste 
Inefficient management 
 
Some facilities are out of date, consuming a large amount of energy. Some facilities are in bad shape, causing leakage and waste. We also found that a large number of staff members and students lack awareness to save energy. The School could have reduced the utility spending by rearranging some schedules, such as the schedule for the elevators. 
 
Measures to reduce the costs
The School needs to take some 
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