星級典句：

第一句：He is our new partner.
他是我們的新伙伴。

A:Who is the man?
那個男人是誰？
B:That is Mr. R.T..
那是R.T.先生。
A:I haven't seen him before.
我以前沒有見過他。
B:Yes. He is our new partner.
是的。他是我們的新伙伴。

第二句：Our company has been turned into a limited company on the last 31st July.
我們公司于上月7月31日改為股份有限公司。

A:Our company has been turned into a limited company on the last 31st July.
我們公司于上月7月31日改為股份有限公司。
B:What's your new name?
你們改名字了嗎？
A:T. & M. Co., Ltd..
T. 和M. 股份有限公司。

其他表達法：

We inform you that our buiness will be turned into a limited company on February 1st, and from that date it will be continued under the name of Sankyo Co., Ltd.
自2月1日起我們將改為股份有限公司，自該日起將繼續以三共股份有限公司的名義營業。特此通知。

I have now to inform you that I shall in future carry on the business under the style of Wilson & Co., and I venture to hope that I may continue to enjoy the confidence which has been hitherto extended to Brown & Co.
我公司將改用威爾遜公司繼續營業。我冒昧懇請貴方繼續給予我們昔日對布朗公司的信任支持。