As the primary form of business communication, business letters play an indispensable role in business activities and contribute considerably to the rapid development of international trade and business. Generally speaking, the function of a business letter is to get or to convey business information, to make or to accept an offer, to deal with various businesses and when disputes arise, it can also serve to be the voucher—important literary or legal proofs. Business letters do not call for flowery language because it is not literary works, but it is required to express your own views accurately and properly in a plain language that is very clear, and catch the reader’s attention and persuade the readers into believing what you said. Therefore, a business letter must be a accurate and appropriate and accordingly, business letters translation must be accurate and appropriate too, or it will bring great inconvenient and losses to international businesses. In order to obtain high-qualified translations of business letters, translators must understand the stylistic and language features of business letters and the differences between business English letters and business Chinese letters.
III. Stylistic Features and Translation

3.1 Stylistic Features of Business English Letters 
Business letters serve as the main communication tools in international business and can be classified into two kinds: official letters and informal letters. Official letters with subject and company’s seal are used to deal with important business affairs such as firm offer, counter –counter offer, consultation to the price and shipment etc. In general, in china Business letters have two forms in use: Business English letters and Business Chinese letters. Business English letters are used in dealing with business with foreign merchants while Business Chinese letters are used when communicating with overseas Chinese merchants in Hong Kong, Southeast Asia, Japan and so on. Generally speaking, English letters sent out to the foreigners is usually the translated text of a Chinese copy, and the Business English letters and received should be translated into Chinese ones first. So, when we are preparing to write a business letter, we should keep the form and features in mind. Because business English letters and business Chinese letters have different structure, layout and language features, thus when we translate a business letter, we should take the difference between the two kinds of business letters into consideration.
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