一個段落就是一組互相緊密關聯的句子，而且這些句子所表達的中心議題是相同的。每一段落都應集中于一個意思，此段中每一句的目的都十分明確，而且都能起到承上啟下的作用。第一句介紹中心議題，中間一句或若干句子發(fā)展了這一中心思想，而最后一句則起到總結的作用，而且為引出下一段落打下一個基礎。
比如：
Our delivery schedule is causing problem. We have not yet delivered the full line of products, so we appear to be late. The delivery is not really overdue, because the buyer has changed certain specifications.
段落的劃分
段落的劃分在交流思想中十分重要。段落劃分得清楚可以加深理解，尤其是一份文件要處理復雜的事務，或者一系列不同的問題時更顯得必要。在有些文件中，每個段落都有一個小標題，在一般的業(yè)務函電中，每一段落的第一句往往表示的就是本段展開所要遵循的議題。
段落的長度
業(yè)務函電中段落傾向于簡短。但是，長度相同的段落羅列在一起會使信件顯得十分死板，所以，一定要使段落的長度發(fā)生變化，這樣可以使你的信令人讀來興味盎然。在總結一封信時，一個段落可以只包括一個詞組。
We hope to hear from you soon.
統(tǒng)一性和連貫性一個好的段落，其基本特性就是統(tǒng)一性和連貫性。
(1) 統(tǒng)一性：一個段落可能只涉及到一個議題，與此議題無關的事情應該另起一段。分析下面的一段文字：
We are sorry to inform you that on opening up the cases containing the glass, we found about 10% to have been broken. We should be glad if you would arrange for your London agent to inspect the consignment and report to you upon it. We are afraid we shall have to claim on you for a 30% reduction is the amount of your invoice. * As we are under contract to deliver assorted size of this kind of glass immediately, we should be glad if you would kindly give your immediate attention to this matter,and let us know when your representative may be expected to call.
這封信談到兩個單獨的意思，因此應該分成兩段，可以從星號處分開。
(2) 連貫性：在同一段落中的句子應該按邏輯關系排列，以便使一句話很自然地引向下一句，而下一句所承接的問題正是前一句所留下的。在一封業(yè)務函電中，第一句話通常都要陳述該段的中心意思，其他句子對核心句不僅要起到支持作用，而且還要對其做進一步的闡述。把句子連貫地安排在一起，這十分重要，以便有一條邏輯線貫穿那些起到旁征作用的句子。
請參閱下列各段文字。
He will arrive on the 11:30 a.m.plane. The purpose of his visit is to familiarize himself with the company’s branch in Singapore. He would like to meet local officials.
Mr.John Smith, who was recently appointed to the post of managing director will visit you next Friday. Please assist him in every way and give him an opportunity to meet staff at all levels.
這些句子需要按邏輯性排列成一個連貫的段落。
Mr.John Smith,who was recently appointed to the post of managing director, will visit you next Friday.The purpose of his visit is to familiarize himself with the company’s branch in Singapore. He will arrive on the 11:30 a.m. plane. Please assist him in every way to meet local officials and give him an opportunity to meet staff at all levels.
連貫性在段落劃分中也十分重要。因為每一個段落涉及的只有一個中心議題，那么段落的劃分應遵從筆者的思想，而他這種思想又自然而然地從一個問題轉向另一個問題。
要達到連貫性，在寫信時適當地插入一些連接詞或轉折詞是十分重要的。
