［范文］　　

March 12, 2004　　

Dear Sir:　　

I read with interest your advertisement in the Communications of the A.C.M for the position of Director of the new Computer-Aided Learning Center being set up by Ray Conwell Co., Inc. RCC has a reputation for producing high-quality products such as the Mandolin Network System. I am interested in joining such a professional organization.　　

As you can see from the enclosed resume, my previous work has included supervision of software product development as well as extensive work in computer-aided learning. Although my educational training concentrated on theoretical computer science, my current interests lie more in applications of computer science principles to produce viable products.　　

My years of studying and teaching in the university setting have given me a good knowledge of pedagogical process. I look forward to the opportunity to apply this in the development of a state-of-the-art 　　CAL　　 system. My previous experience in systems design work makes me confident that I could make a valuable contribution to Ray Conwell Co., Inc.　　

I am looking forward to your reply.　　

Sincerely Yours,　　

Merwin. D. Kresh　　

Section B　　

［范文］　　

From the pie chart we see health care expenditures in U.S.A in 1999, which consists of seven parts: hospital care, physician service, program administration and insurance costs, nursing care, dental service, drug and medical expenses and others.　　

As we may see from this chart, hospital care takes the greatest portion of the whole health care expenditures, accounting for 40% of the total sum. Physician services ranks the second, closely following hospital care, taking up 20% (＄110 billion) of the total sum of ＄550 billion. The other expenditures include nursing care, dental service, drug and medical expenses, program Administration and insurance costs, and other expenditures.　　

This chart shows clearly the Americans, just like people elsewhere in the world, take more attention to the welfare directly concerning their health: they spend a major part (60%) of their health care expenditures on hospital care and physician services. Nursing care ranks the third, preceding drug and medical expenses, which seems to be different from what exist in most third word countries, for example, in 　　China　　, where drug and medical expenses account for a major part of the total health care expenditures. In my opinion, the labor force is much more expensive in the 　　U.S.　　 than in the third world countries, and that is why nursing care costs more than quite a few items do. (220 words)