MEMORANDUM TO: Mr. S. Wilson DATE: 10 December, 2005 FROM: Mackintosh Smith I have pleasure in

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问题                           MEMORANDUM
   TO:       Mr. S. Wilson                DATE: 10 December, 2005
   FROM:     Mackintosh Smith
   I have pleasure in submitting for your consideration the attached report on the redecoration and reorganization of the Sales Office.
                                                                   Mackintosh Smith
                                    THE
                            REDECORATION AND REORGANISATION
                                  OF THE SALES OFFICE
   As the Sales Office will soon need redecoration and reorganization to accommodate an increased number of staff, I suggest the additions and alterations (改变) detailed below. A plan is attached to the report as a guide to layout (Appendix 1 ), together with a color scheme (Appendix 2),  and a detailed estimate of costs (Appendix 3).
   1. NEW OFFICE EQUIPMENT
   a) Desks. The existing desks are in good condition and can be retained. New desks will be needed for the shorthand(速记)typist who will join us shortly and for the two new sales representatives. As the desks in present use are of teak(柚木), it would maintain uniformity  (一致) if similar desks were ordered.
   b) Cabinets and cupboards. The office filing cabinets and cupboards are in very poor condition.  It would therefore be preferable to order six new cupboards in a bright color.
   One of the new circular(圆的) filing systems would prove indispensable(不可缺的) to the secretarial staff and would not take up as much space as the old filing cabinets.
   c) Carpeting(铺地毯). The existing floor covering seems to be quite adequate; this gray corded(用绳索绑接的)carpeting is hard-wearing and will fit in with any color scheme.
   d) Chairs? telephones and typewriters. The appearance of the office would be improved if new chairs were ordered in some bright color, the same color perhaps as the filing cabinets.  These chairs should be comfortable. The three existing telephones are adequate for the needs of the office, but a new typewriter will have to be ordered before the new shorthand typist begins work.
   2. OFFICE LAYOUT
  I have included a diagram of the proposed layout ( Appendix 1 ), which is self-explanatory. 1 should, however, like to make the following comments on the masons for my choice of layout:
   a) Windows. I have made every effort to ensure that desks are placed as near to windows as possible so that all employees are aided by a certain amount of daylight. The present lighting is adequate.
   b) Doors. I have placed the desks in such a way that anyone entering the office may immediately see all members of staff at work.
   c) Heating. By next month under-floor electric central heating will have been installed in the entire office block. I have not proposed any air-conditioning/system as this would prove very expensive. However, electric fans could be most useful in the summer months.
   3. REDECORATION
   In deciding upon a color scheme (see Appendix 2) I had to consider several factors. Too much bright color would be overwhelming(压倒性的) and so I confined this to chairs and cabinets.  Walls should be painted with a hard gloss(平滑) so that they can be cleaned easily, and walls and ceilings should be of a color that is light but easy on the eye.
   4. ESTIMATE OF COSTS
   The total estimated cost of these alterations is £1,750. A detailed breakdown is given in Appendix 3.
   I hope that the plans for the reorganization meet with your approval and that this total estimated cost does not appear to be excessive.
   Mackintosh Smith
   10 December, 2005

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答案Mackintosh Smith

解析 备忘录开头的“FROM”后面就是写备忘录的人。
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