题目：
a letter declining a job offer
1. 对公司提供职位表示感
2解释为何不能接受提供的职位
3希望谅解，并表示对公司的良祝愿
Dear Sir or Madam,
I have received the letter from your corporation offering me the opportunity to work a an aitant manager. Thank you very much for your kind offer of thi preciou opportunity!
However, I have to ay orry for not being able to accept your offer. Shortly after applying for thi poition in your corporation, I received the admiion letter from UCLA and wa told thi world-famou univerity would like to accept me a a graduate tudent in their Buine School. After eriou conideration, I have finally made the deciion to go to the US firt for my potgraduate tudy, which will abolutely promote my future career development .
So I would like to apologize that I have to decline your kind offer, but I believe that after my graduation, if I’m till lucky enough to get uch great chance to work for you, I will definitely be a more capable team player in your corporation.
Finally, I love to offer my undying gratitude for all the effort you have made in proceing my application, and your kind undertanding i highly appreciated.
Wih you a Happy New Year and wih your corporation even greater ucce in 2006!WWw.hAOZUowEn.com
With my bet regard,
Jane
六级作文参考范文(11分版)
上海新东方 吴泽杨
下面，以05年12月六级作文为例，我们选用一篇11分段的现场文章，分析其特点。
首先要指出的是，选用11分段的现场例文是因为，对大多数考生来说，这个目标更现实一些。
Dear Sir/Madam,
I am pleaed with your offer of the poition a a aleman. Thank you very much for your appreciation and kindne.
Unfortunately, I have to ay orry for thi opportunity. Several reaon may account for my deciion. Firtly, your company i far away from my home, which mean that the cot for my traffic i likely to be greater than what I expected. Beide, a an experienced aleman, I wih very much to be a ale manager, to be frank. Lat but not leat, the company, ABB, hare the opinion above. In other word, it agree to double my alary, and offer me the poition I want.
From what ha been dicued above, I cannot help but turn down your offer. Though people in growing number are waiting for thi, I h2ly believe that I am a top one in thi field. Sorry! Anyhow, thank you again for your effort, with bet wihe. Obviouly, there i little doubt that further attention will be paid to thi iue.
Your,
Norman
本文171个字，尽管仍然有少量较生硬的套用，和部分不妥表达，但其结构完整，思路清楚，中心突出，层次分明，语言灵活，无重大语言错误。保守估计，11分数段是完全可以拿到的。在该文中，我们不难看出，它比较成功的借用了“中心句＋1、2、3”模式，英文文章的结构和清晰表达得以显现。所以，握好英语作文考试特征和得分技巧，就能写出一篇不错的六级作文。同时，英语写作的提高和模式的固化，有助于英文思维和应用能力的提高。