无论是一份附信还是业务备忘录，最好的写手不是死板的。
Whether it's a cover letter or a business memo, the best writers don't sound stiff.
同日，人行周行长和任总裁签署了补充合作备忘录，将相关的合作安排扩展到新增的人民币业务。
On the same day, a supplementary memorandum of co-operation was signed by Governor Zhou and Mr Yam, expanding the relevant co-operative arrangements to cover the new category of renminbi business.
现在回头来看，“燃烧的平台”备忘录可以被视为诺基亚在2013年放弃手机业务的前兆。它将这个曾经是业界第一的业务出售给微软，而许多芬兰人认为这简直是一次大甩卖。
In hindsight, the "burning platform" memo can be seen as the prelude to the 2013 disposal of its once dominant mobile handset business to Microsoft in what many Finns considered a fire sale.
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