There are two main kinds of reports:informational reports and analytical reports．Reports that require a long period of research and investigation to analyze a major topic in depth3 are called analytical reports．The format and the language used for such a report are usually formal．Most of the reports written in business are simpler and more straightforward than analytical reports．They are called informational reports because their purpose is to communicate facts，ide-as，statistics，or trends in a direct manner．Informational reports are less formal than analytical reports—in fact，informational reports are generally typed on standard memo paper or in printed forms．

a．Informational Reports信息报告

Like a business letter，an informational report must be clear，complete，correct，and concise．However，the wording of an informational report will be different from that used in a business letter．The wording for an informational report follows the style used for any other memorandum—that is，it is direct and to the point．The following paragraph，for example，might be used in a business letter informing a customer that a product that was ordered is no longer available．

We were most happy to receive your June 3 order for ten of our 5－gallon gasoline drums．Since Associated Industries is always working to improve its products，we no longer manufacture this container．It has been replaced by a seamless aluminum container with a special no-spill top．This container sells at retail price4 for only 2 percent more than our former model and wins immediate customer approval everywhere．

In a report，the same information would be worded in a more straightforward style as follows:

Associated Industries no longer manufactures its former line of gasoline containers．Here is a list of our discontinued models and the improved models that we suggest as replacements:

The replacements are superior to the discontinued models and retail for almost the same price．I enclose a copy of our current catalog．

b．Analytical Reports分析报告

An analytical report(1)defines a problem，(2)presents relevant data to analyze the problem，(3)draws conclusions from the data，and(4)makes recommendations based on the conclusions．Since it is a thorough，extensive report，it may take months(even a year or more)to complete the research，investigation，and analysis for the report and to submit it．In fact，because of the importance and the scope of such a report，several people may be asked to contribute to its preparation．

The pattern of the analytical report varies with the type of business for which it is prepared．Memo forms may be used for reports as long as five or six pages．Longer reports will require a more formal format．Many companies adopt their own standard pattern for reports．