申请人申请的主攻方向是金融硕士，但是由于该专业竞争激烈，所以申请时我们同时选择了一些不错的会计硕士，以增加整体申请的成功率。申请结束后，申请人不但被会计硕士录取，同时也得到了来自排名靠前的自己想要的金融硕士的入学机会。此时，申请人就需要拒绝会计硕士的录取，这里的拒绝不仅需要诚恳地说明自己拒绝的理由，又表现出足够的尊重，不伤害到对方院校的感情。因此申请人解释自己放弃入学的原因是更向往金融专业，而绝非该校的会计硕士不如人意。

本案例分三部分：部分 - 1 / 部分 - 2 / 部分 - 3

对方来函：

        某学校来函，通知录取结果。首先，祝贺申请人，代表招生委员会提供来自会计硕士项目的录取。

        说明关于如何确认接受录取的信息在附件的备忘录中。并提醒申请人定金的截止日期。

        希望为申请人提供出色的学习经历以及良好的职业发展，并表示有问题可以询问。

        再次表示希望申请人接受录取。

我方去函：

        首先感谢学校的录取，做到有礼有节。其次诚恳地说明自己更想读金融硕士，并且已经得到该专业的录取，因此不得不放弃该校的会计硕士。

        最后感谢录取委员会审阅自己的申请材料，并表达对该校的赞赏，使对方在失落之余也能获得一种心理上的平衡。

Dear Ms. Cheng:

Congratulations! On behalf of the Admissions Committee, I am pleased to offer you admission to the Master of Science in Accounting program at the XXX Graduate School of Business, commencing August, 20xx.

Please refer to the enclosed “Provisions of Admission” memorandum which details requirements needed to complete your admission. Note that your $500.00 deposit is due by May 19, 20xx.

Our goal is to provide you within an excellent educational experience that enhances your professional development and creates greater career opportunities. If you have any questions, please do not hesitate to contact us.

We look forward to your participation in the MS in Accounting program!

Best regards,
B
Director, MS in Accounting Program

Dear B:

Thank you for your decision to accept me into your Master of Science in Accounting program. However, as I have always specialized in finance and have received admissions from finance programs from other universities, I think it would be a good idea to attend one of such finance programs. Therefore, I have to say that I won't be able to come to attend your program. Nevertheless, I am most grateful to all the members of the Admissions Committee for all their efforts in reviewing my application and I will always keep in mind what a great school the XXX Graduate School of Business is.

Kind Regards

本案例分三部分：部分 - 1 / 部分 - 2 / 部分 - 3