【答案解析】Sample Writing
Dear manager,
I appreciate very much that you offer me such an appealing position. But I am afraid I can not accept your kind offer.
Firstly, after two years" work in my current company, I have become accustomed to its culture and it could be hard for me to adjust myself to a totally new environment. Secondly, I think the current job fits me better when personality is taken into account.
To evince my sincere apology, I would like to recommend Liu Bo, a colleague of mine, to you, who is more appropriate for this position. I have been impressed with his diligence and absorption in work. I am sure this enthusiastic and progressive young man would be a good addition to your organization.
Thank you again for your offer. Wish your company prosperous.
Sincerely yours,
Li Ming