（2）entertain 一詞在課文中意思是“考慮、”接受“， 有時間可和accept換用。
We wish to point out that this is our best price and we are not able to entertain any counter offer.
我們想指出，這是我們最好的報價，任何還價無法給予考慮。
We cannot at present entertain any fresh orders owing to heavy commistments.
由于任務繁重，現在無法接受（考慮）任何新訂貨。
4. As far as I know, you did sometimes agree to such mode of payment ,didn't you?
據我所知，你們有時確實是接受這種付款方式的。
agree to 同意某一建議，安排
If you agree to our terms, the business will no doubt be settled.
如果你能同意我們的條款，買賣肯定能成功。
agree with同意某人的意見
I quite agree with you in your views of the business possibities in the near future.
我完全同意你對近期業務可能性的看法。
If your shirts agree with the taste of our market, we feel confident of placing a trial order with you.
如果你方襯衫符合我地市場愛好，我們有信心向你方試訂。
Fish does not agree with me.
魚不合我的口味。（我不宜吃魚）
agree on . 就……取得一致意見
I’m glad that we’ve agreed on terms and conditions of the contract after repeated negotiation.
我很高興經過反復磋商我們就合同取得了一致意見。
5. You should understand, it will involve great expense to open an L/C with a bank in our country.
你要知道，在我們國家，找銀行開立一個信用證要花費許多錢。
involve v. 涉及，使卷入
This plan involves a lot of difficulties and expenses.
這個計劃會涉及許多困難和費用。
如果指“把某人牽連入……之中， 則用involve someone in。
Any change of specifications would involve us in a great deal of trouble.
規格的任何改變都會給我們帶來很大麻煩。
We hope this arrangement will not involve you in too much expense.
我希望這種安排不會引起你們太多的花費。
6. Moreover, it doesn’t pay for an order of such small amount.
再說，為了這么一小筆金額的訂單也不值得。
It doesn’t pay是個習語，表示“不值得”、“不合算”。
It doesn’t pay to buy in small quantities.
小量購買不合算。
Do you think it pays to run a factory just for a few orders?
你認為，就為了那幾份訂單辦個工廠值得嗎？
7. As for regular orders in future, could you agree to time L/C?
關于將來的經常訂貨，你們能否同意遠期信用證呢？
as for 關于，至于
外貿英語中表達“關于，至于”的短語很多，如as for ,as to ,as regards, with regard to ,regarding等。
As for Butterfly Folded Chairs, we would inform you that the few parcels we have at present are under offer elsewhere.
關于蝴蝶牌折疊椅，我們愿告知目前手頭僅有的少數幾筆貨已向別處報盤。
As regards the balance, we will advise you of the position in a few days.
關于余額一事，我們近日會將情況告訴你方。
We cannot agree with you as to the time of shipment.
關于裝船時間問題，我們不同意你方意見。
（這個句子中的as to 可以用上述各短語代替，但as for 除外主，as for 只能用于句首）
8. One thing at a time.
一件一件來。
