一、概述
备忘录是一种录以备忘的公文。在公文函件中，它的等级是比较低的，主要用来提醒、督促对方，或就某个问题提出自己的意见或看法。在业务上，它一般用来补充正式文件的不足。它的内容可以分为以下几项：
书端（Heading）
收文人的姓名、头衔、地址（Addressee's Name, Title, Address）
称呼(Salutation)
事因(Subject)
正文（Body）
结束语（Complimentary Close）
署名（Signature）
二、备忘录写作注意事项
1、书端部分包括发文机关的名称、地址、发文日期，有的还包括电报挂号、电传号、电话号码等。许多机关有自己特制的信笺，在写书端时，其格式和标点符号的使用与一般信件的相同。
2、称呼从左边顶格写起，对一般机关、团体的负责人一般用 Dear Sir， 对政府官员可用Sir。
3、正文、结束语和署名等项与一般信件的格式相同。“事因”一项目前采用得较少。
三、经典范文（共有5篇范文）
例1、Directions: Write a memorandum of about 100 words to the student service department and ask them to fix a telephone for each dormitory.
MEMO
August 16, 2005
To: The leader of student service department
From: Li Ming
Subject: Telephone
Dear Sir,
I would like to remind you that we are in want of a telephone for each dormitory. As a university student, we need to cope with the daily increasing communications with teachers, friends and people outside the campus.
We need a telephone to get and send message, which is important for us. Though most of us have mobile phones and e-mail address, a telephone in the dormitory is after all the most convenient and cheapest tool of communication. I hope that you will pay attention to this problem and solve it as soon as possible.
Regards.
Yours,
Li Ming
注：“remind”一词用法比较多，可以在后面直接接人或宾格，如“提醒我”译为“please remind me”。如果提醒某人某事则用“remind somebody of something”，也可以在后面加从句，即“remind sb that”，“remind”还有一个意思为“使想起”同样用“remind…of…”的结构，应注意与提醒某事区分。
例2、Directions: You are supposed to write a Memorandom of about 100 words to the leader of the supply section to borrow one more microscope for your biological experiment. It should include:
1) Why you need the microscope.
2) When you need it.
MEMO
August 12, 2005
To: Mr. Gates, leader of the supply section
From: Li Ming of the biological laboratory
Subject: Microscope
Dear Sir,
I'm a student of biology department and we are badly in need of an extra microscope in order to improve our experimental work.
Our experiment will start on Friday, so please issue a microscope to us as soon as possible so that we can prepare better for the experiment.
With kind regards.
Yours sincerely,
Li Ming
注：在写备忘录的时侯，一定要注意它的格式，尤其要在开头写清楚是谁写给谁来备忘的，用“From: ／To:”两个单词即可。文中的“badly”是“非常的，迫切的”意思。短语“in order to”同下句的“so that”意思是一样的即：为了，目的是。不同的是前者后接动词原型而后者常跟目的状语从句 ，类似的短语还有“in order that”，用法与“so that”相同。 例3、Directions: If you are the teacher of the students' Counseloris office: P. steelpes, and you have received a letter for requesting for paid education leave from a student. Write him a memo to reply him including details:
1) The result of his requirement.
2) The reason for rejecting.
3)some suggestions
You should write about 100 words.
To: Records Section
From: P. steelpes, Career Planning
Subject: Request for Paid Education Leave
Date: May 22, 2005
In response to your request for one year of paid education leave to take a degree in English literature, I have to inform you that we cannot authorize this leave.
While we appreciate your desire to improve your knowledge, we feel that English literature is not directly related to your present position and to the goals of this organization.
I am aware of your great interest in literature, and I would like to point out that you could gain advantage to apply for leave without pay.
If you need another information on the above, do not hesitate to keep touch with me at any time.
P. steelpes
注：首先要注意本篇备忘录的格式很标准。 然后注意这个备忘录的个别词的用法，譬如：be aware of 注意到、当心的意思，point out 指出,request for 要求，in response to 反馈。
例4、Directions: You are a supervisor of a big company. The chief of operations wants to adopt the“punch-in”system to increase productivity. Write a memo to talk about this:
1) Does the “punch-in”system benefit the company?
2) If the company doesn’t adopt it, what else can we do to increase productivity.
You should write about 100 words.
To: David Green, Chief of Operations
From: Tony Party , Supervisor
Subject: Comments on the “Punch-in” System
Date: March. 22, 2005
This is further to your memo dated March. 20, 2004, in which you proposed that employees adopt the “punch-in” system.
I fully agree with you that we must increase productivity. As far as your proposal that if the “punch-in” system is adopted, we would have a tighter control over the employees is concerned. However, I don’t think so. I personally think that, to accomplish this, we should give the employees more incentives to work faster. I feel that if we ( the supervisors) could meet with you , we could discuss different possiblilities to create such incentiveness.
Your consideration of this suggestion would be appreciated.
Tony Party
注：此篇是对一篇备忘录的回复。生产主管认为实行打孔考勤制度（“punch-in”system），有利于增加生产效率。但督察却不这样认为。他认为“should give the employees more incentives to work faster”。
例5、Directions: You are a manager of administration office naming Vera. M. Bradford. The board of directors have decided to anew the Fitness Center. Write a memo to tell all the employees that:
1) How long will this project be last for?
2) Welcome the employees to provide suggestions.
You should write about 100 words.
To: Every Employees
From: Brian Aponte
Date: November 18, 2005
Subject: Fitness Center
The board of directors approved the idea for anew Fitness Center at its meeting yesterday.
Work on the Fitness Center will begin right now and should be completed within 90 days. An employee representative from each division will be appointed to determine the type of equipment and programs that will be made available.
We are happy to be able to provide a facility that will contribute to the physical fitness of all our employees. Your representative on the task force will contact you soon for your suggestions about activities and equipment.
Brian Aponte
Administration Office, Manager
注：这是一篇关于公司修建健身中心的备忘录。备忘录中说健身中心工作马上开始而且“completed within 90 days”。而且希望各部门代表与主办部门联系，征求关于活动和设备的意见。