似乎很难想象还会有公司拒绝客户的订货，但在某些情况下是不得不拒绝的。比如由于买方的错误导致订单信息模糊，或者买方信用不好，或者是无货可供，或者是卖方不生产客户要求的商品，或者要求的产品生产销售违反卖方所在地的法规，或者供货将无利可图。这些都会导致拒绝订货。

当决定拒绝买方的订单时，一定得注意在拒绝的同时还要做到维护双方的贸易关系和让对方谅解不能供货的原因。

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写这类拒信通常要遵循以下几个原则：

1. Delayed opening - find a positive opening that will place the message in its correct communication context.
2. Explanation - explain clearly to the reader the benefits associated with your business system.
3. Resale - inclued the same kind of resale material as you would in refusing a request for a favor, which will help retain your reader's interest in your products or services.
4. Positive close - end the letter by telling the reader exactly what to do and where to go to complete the purchase.

下面是一封拒绝供货信，理由是订货量过小、无利可得：

Dear Mr. Lockett

It is a great pleasure to receive your first order for 60 dozen #889 Panda toys. We are eager to have your name included into the list of our loyal customers.

In an effort to minimize shipping and office costs, we have established US$8,900 as the minimum account for every order. The savings that result from this regulation are passed on to our customers. We are sending you a copy of our current catalog under separate cover. When you go through the details, we are sure that you will find many cost-saving items which sell fast in your local markets.

Provided that you supplement your original order so that the minimum figure is US$8,900, we will be delighted to process it immediately and ship it as required.

Looking forward to your favorable reply.

Sincerely