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The format of a memo varies from company to company. However, all memos consist of a heading and a body.

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1.ÐÅÍ·(Heading)

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The heading of the memo always include the name and the job title of the recipi-ent, the name and the title of the sender, the date and the subject heading. The lay.out of the heading is like the following.

±¸Íü¼(Memorandum)

ÖÁ:ÊÕ¼þÈ˵ÄÐÕÃûºÍְλÃû³Æ(To:the name and the job title of the recipient )

À´×Ô:·¢¼þÈ˵ÄÐÕÃûºÍְλÃû³Æ(From:the name and the title of the sender )

ÈÕÆÚ:±¸Íü¼µÄ׫дÈÕÆÚ(Date:when the memo is written)

Ö÷Ìâ:±¸Íü¼ÄÚÈÝ(Subject:what the memo is about)

2.ÕýÎÄ(Body)

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The body text is the message, The message usually starts with a direct expression of the purpose. Then it is the discussion of the details, which usually follows an inverted pyramid order, from the most important to the least important, or from the general to the specific, The message usually ends with a polite call for action. As a memo is used for inner communication, it is usually written in an informal way.

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