有時候考試題目要求考生拒絕別人的邀請，因此要寫道歉信。我們先看看以下題目吧，從中掌握寫作技巧。
You are currently running a course and have a part-time job.
Your boss suggested that you leave your course and work full time. Write a letter to your boss. In the letter, you should:
tell him/her your decision
explain the reason for your decision.
Dear Mr. Johnson,
Thanks a lot for your offer of a full-time pastry chef. I really appreciate it but I regret to tell you that I cannot accept it, as I cannot leave my dessert business.
To tell you the truth, I really love my dessert-making course. You know that I am passionate about making dessert. I also enjoy teaching others. This prompted me to establish my dessert-making course. I started my business three years ago with my boyfriend, who has now become my husband. We have been fully committed to it. We set up everything on our own, from trivial matters like purchasing ingredients to technical matters such as setting up my website and promoting our business through social media.
Above all, we also derive great satisfaction from teaching students. Now the number of our students has been increasing steadily and we are planning to expand our business. Therefore, I am unable to work full time.
Once again thank you very much for your job offer. I hope you will find another suitable candidate for the position.
Yours sincerely,
Chris Wong
範文分析：
在第一段，範文在感謝雇主提供全職工作（全職糕點師）後，很快就告訴了雇主她的決定，那就是”I regret to tell you that I cannot accept it”, “我很遺憾地告訴你，我不能接受它”。不管是道歉信還是拒絕信，我們都應該在第一段就給人家道歉或者讓人家知道我們的決定。
從第二段開始，範文開始闡述她拒絕雇主的第一個原因，”I started my business three years ago with my boyfriend, who has now become my husband. We have been fully committed to it”. 原來她三年前就已經和她的丈夫開始了她的事業，並且他們完全致力於他們的目標事業。在這個段落中就用到了語言焦點的第二個句型，對…充滿熱情。即”You know that I am passionate about making dessert”, “你知道我對做甜點非常熱情”。
在第三段，範文繼續闡述了她拒絕雇主的第二個原因，”we also derive great satisfaction from teaching students. Now the number of our students has been increasing steadily and we are planning to expand our business”. “我們也從教學中獲得極大的滿足感。現在我們的學生人數正在穩步增長，我們正計畫擴大我們的業務”。在這個句子當中，也用到了語言焦點的第一個句型，從…獲得極大的滿足。”we also derive great satisfaction from teaching students”, “我們也從教學中獲得極大的滿足感”。
在最後一段，她再次感謝了雇主給她提供的全職工作機會，”Once again thank you very much for your job offer”, 並希望雇主能找到適合這個職位的人選，”I hope you will find another suitable candidate for the position”.
由於這是一封拒絕信，所以文章的重點應該放在拒絕的原因上，這也是為什麼範文大部分篇幅（第二段和第三段）都在寫她為什麼拒絕雇主的全職工作機會。除此之外，我們還要注意的就是要感謝雇主給她提供的全職工作機會，範文當中也是在第一段和第四段都有感謝雇主。這是非常棒的！最後，因為她拒絕了雇主的邀請，文章的最後她只能祝願雇主能早日找到一位合適的全職糕點師了。
