本教材共12个单元。第1、2单元为商务英语函电基础知识部分：信函的写作原则与结构、电子邮件；第3单元至第6单元为国际贸易成交前的业务环节：建立业务关系及资信调查、询盘、报盘及还盘、成交/订单；第7单元至第10单元为国际贸易成交后的业务环节：支付条件、装运、保险、索赔和理赔；第11单元为其他常用商务信函；第12单元为国际贸易合同。为了让学生学习纯粹的商务英语，本教材课文基本全用英文编写，在“背景知识”“信函实例”后面都有中文或英文的注释，介绍、讲解国际贸易知识、商务英语词汇、习惯搭配以及商务信函写作等，以帮助学生掌握所学内容；此外，编者还在课文和注释当中以及信函实例的后面穿插了若干问题，以启发学生思考；某些信函后，还有对信函写作的分析，以帮助学生写好商务英语书信。
Unit One Business Letter-Writing and Its Layout
Part One: Teaching Aims and Requirements
Part Two: Study of Business Letter-Writing
Part Three: Notes
Part Four: Exercises
Part Five : AI Plus
Unit Two E-mails
Part One: Teaching Aims and Requirements
Part Two : Study of E-mail
Part Three : Notes
Part Four : Exercises
Part Five : AI Plus
Unit Three Establishing Business Relations
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Four Enquiries and Replies
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Five Offers and Counteroffers
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Six Letters of Ordering
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Seven Terms of Payment
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Eight Shipment
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Nine Insurance
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Ten Complaints and Adjustments
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Letters
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Eleven Common Business Documentation
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Commercial Invoice
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Unit Twelve Contract
Part One: Teaching Aims and Requirements
Part Two: Study of Background Knowledge
Part Three: Study of Sample Contract
Part Four: Associative Thinking
Part Five: Exercises
Part Six: AI Plus
Bibliography