【正确答案】正确答案： Dear Sir/Madam, Thank you very much for offering me the position. However, I am sorry to say that I have to decline the offer. It's not because I don't like this job or feel discontented with the salary you offer. In fact, everything meets my job expectations perfectly, except that yesterday I received the admission letter from Leicester University for postgraduate study. It's a difficult decision to make, but I have decided to continue my study because getting a master's degree has always been my dream. I am really sorry if I cause you any inconvenience. Once again, thank you for offering me the job. Wish your company a prosperous future! Sincerely yours, Li Ming

【答案解析】解析： 这是一封婉拒工作机会的信，属于正式信函。写作中语气应委婉，表述则应清晰明确，不能含糊其辞。据此可谋篇布局如下： 第一段：感谢对方给予工作机会，同时明确婉拒工作。 第二段：阐明不能接受工作机会的原因。 第三段：对不能接受工作机会表示歉意，并再次表示感谢，最后表达美好祝愿。