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本書因應兩地交流的趨勢和需求，除教授香港應用文的實用寫作外，更將香港與內地的應用文，從功能分類、寫作格式、寫作要求和語言等多方面逐一介紹說明。全書共分為商務應用文書、行政公務文書、日常應用文書和內地及香港應用文特殊文類四大編。
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