对贸易往来的客户说no并不容易，但是该说的时候还是得说，只是要注意措词适当，在拒绝的同时尽力维护已经建立起来的贸易联系。

当有客户抱怨产品或是服务不好、要求索赔的时候，作为提供产品/服务的一方一定要小心调查情况。如果客户的要求不合理、不能满足，回复的时候一定要注意避免苛责客户的粗心、使用不当甚至欺骗。卖方的首要目的是让客户明白他的要求不能满足，甚至更进一步卖出新产品或其他服务。明确了这个目的，再来看看写此类回复应遵循的原则：

1. An introductory statement acknowledging the reader's problem or need.
2. An explanation of the situation making the refusal necessary.
3. The refusal implied, or expressively stated.
4. A constructive suggestion.
5. A sales appeal, if appropriate.
6. A positive and friendly close.

下面是一封拒绝偿还修理费的回复，我们看看这家公司是怎么解释理由的：

Dear Mr. Adams

It was good of you to write concerning the quality of our Happy Games computers.

As noted on the sales terms stipulated in the agreed contract, defective items may be refunded within 60 days of receiving them. Since what you described in the letter was not done in this case, we believe that you can understand why the amount of 2,000 Sterling Pounds you requested for repairing the cracked cabinets could not be refunded.

Neither you not the Happy Games Corporation would like to have a damaged product in the hands of a user because we always follow the motto, "To make our customers happy". In view of our long-standing business relationship, we suggest you have the machines sent back to us and replaced at your expense rather than simply give your users a refund for repair.

In order to provide our customers with the best choice in our computers, we handle all the major brands at the prices that can not be beaten. Please write to us when you have your interest in our computers.

Truly yours

（例文来源：《国际商务写作教程》，对外经济贸易大学出版社 英语点津 Annabel 编辑）