9.3 THELAYOUT OF REPORTS
Short business reports and long business reports are different in their structures.
9.3.1 Short Reports
Short reports are more commonly used in business，for they are everyday working reports.Short reports can be written in different formats.However，most short reports consist of four sections：introduction，findings，conclusion and recommendations.
The first section of a short report is the introduction.In this part background information of the report is described，the purpose of the report is identified，the main contents are illustrated and the research methods are explained.
Following the first section is that of findings，where findings of the research or investigation are described.This is the core part of a report.In this section the subject of the report is discussed in detail，the data collected during the research or investigation are listed and analyzed，and solutions to the problems involved are presented.
In the section of conclusion the major results of the research or investigation are summed up and a conclusion is drawn.
The last section is that of recommendations.Based on the findings of the research and analysis of those findings，suggestion is put forward for the reference of the individual receiving the report.
9.3.2 Long Reports
A long report takes a more formal form.Usually it is composed of seven parts：the Title Fly，the Title Page，the Letter of Transmittal，the Executive Summary，the Table of Contents，the Body，the Appendix and the Bibliography.
The Title Fly or the Cover Page is optional，but it can add to the formality of the report.Like the cover of a book，it contains the title of the report and the author's name.
The Title Page begins with the title of the report.Below it come the phrase“Prepared for”or“Submitted to”and the name，title and organization of the sent-to-person.Further below are the phrase“Prepared by”or“Submitted by”and the author's name and title，followed by the date when the report is submitted.
The Letter of Transmittal is a letter to the person to whom the report is submitted.It usually carries brief information of the report's subject，how it was authorized，how it has been worked out and also some personal viewpoints on certain subjects.The Letter of Transmittal usually ends with appreciation for the assignment，instruction for the reader's follow-up actions，acknowledgements of the help from others and offers of assistance in answering questions.
The Executive Summary is an abstract of the report.A well-done summary can make clear the main ideas of the report to the person who reads it.It is aimed to present，in very accurate and brief language，the facts on which the report is based，the ways of collecting data，the conclusion drawn and the author's viewpoints，as well as some recommendations.The appropriate length of an executive summary is about 5%or 10%of that of the report.
The Table of Contents gives out the main sections and subsections of the report，including a tabular arrangement to indicate the headings used in the report.For short reports all headings are included while for long reports only first and second-level headings are listed.Besides for reports with several figures，a List of Figure is needed to help readers locate them，for each figure is indicated its title and page number.
The Body，the core part of a report，usually consists of three sections：an introduction identifying the report's purpose and scope；a central part discussing the report's findings objectively；a final part stating the conclusions or putting forward some recommendations.
The body of a long report begins with an introduction.The introduction may include the background knowledge of the report，the problem or purpose which motivates the report，the significance，the scope，and the structure of the report.In other words，this part centers on answering the following three questions：
●Why is the report written？
●What is contained in the report？
●How is the report written？
The central part is the principle section of a report.In this section the writer discusses，analyzes，interprets，and evaluates the research findings and presents solutions to the problems involved.
The conclusion part interprets the findings，in terms of how they are related to the solutions to the original problem.
Some reports include a recommendation section.In this section，recommendations are submitted on actions to solve the problem.
The Appendix contains documents related to the report but not included in the body part of the report.Those often included in an appendix are questionnaires，statistical formulas，and glossaries of terms.If there are several appendices in a report，they should be arranged in the same order as that in the body text.
The Bibliography lists all the references and sources of information along with background or recommended reading in an alphabetical order.Each item includes the author，title，date of publication，page number for magazine article，and some other significant information.
Hereunder are some useful expressions for report writing.
*The purpose/aim of this report is to...
*The report aims to...
*The main purpose of the report is to present a methodology to carry the study on...
*The objective of this study is to...
*This report sets out the reasons why...
*This report presents...
*The report you asked me to prepare on...has revealed some interesting findings.(https://www.daowen.com)
*The report is based on the information we collected...
*The report carries information on...
*To...the following questions must be answered.
*This report is concerned with...
*This report will continue as follows.First，...Second，...
*As you requested，we have done a comprehensive analysis of...
*Here are the results of...you requested.
*Both primary and secondary data are used in this research to analyze...
*The following section explains the methodology that was used in this report.
*A questionnaire survey was conducted to learn about...
*Current business periodicals and newspapers were consulted for background information.
*The key findings are outlined below.
*It was found that...
*The following findings summarize our key findings.
*It is clear that...
*No conclusions were reached regarding...
*It was agreed that...
*It was found that...
*It was felt that...
*We discovered that...
*Most people thought that...
*Based on the findings of...，the following conclusions can be drawn.
*It would be advisable to...
*It is essential to...
*We strongly recommend that...
*We put forward the following recommendations.
*We recommend...
*The literature review supports the following recommendations.
*Supported by the findings and conclusions of this study，the following recommendations are offered.
*There are a number of reasons for...
*There are several factors which affect...