It is important in any writing —— and especially in business —— to be clear about the aims and purposes of your writing. In order that your reader can make sense of what you have written， follow these 'Golden Rules'：

　　be accurate， be brief， be clear

　　They are easy to remember —— as easy as A， B， C！

　　Read the following memo which is from a managing director. What do you think the managing director's aims were in writing the memo？ What - if anything - are you expected to do as a result of reading the memo？

　　From： The managing Director

　　To： Divisional Personnel Managers

　　Subject： Coffee-making Facilities

　　Date： 27/4/——

　　There have been a number of comments about the amount of coffee consumed in our company. I do not want to sound as though I am against coffee-drinking； indeed our personnel consultants have emphasised how important coffee can be if you want an efficient and motivated office staff. But time-saving machines for making coffee do exist.

　　We can expect a little opposition to the idea if we are not careful. You can never be sure how the office staff will react. They might well take it badly. In any case， we're thinking of putting in coffee machines. Please send me a report.