低迷的快時尚市場
Dear colleagues,
親愛的同事們，
The worldwide fast fashion market is struggling to survive. Our company, as a leading fast fashion retailer in Taiwan, has been making efforts to increase profit margins.
全球快時尚市場都正處低迷狀態，本公司身為台灣快時尚零售領導品牌，一直持續努力於增加利潤。
struggle(v.)掙扎survive(v.)生存retailer(n.)零售商make efforts to...努力⋯⋯profit margin利潤率
However, due to the continuously changing shopping habits of our customers, we’ve failed to make a profit three quarters in a row.
然而，因為顧客消費習慣持續改變，我們已經連續三季無法獲利。
continuously(adv.)持續地fail to...未能達成⋯⋯profit(n.)利潤quarter(n.)季度in a row接連遞、連續地
Therefore, it is with deep regret that we announce our decision to make cutbacks in personnel, starting from November.
因此，我們必須很遺憾地決定自11月起裁撤人員。
regret(n.)遺憾cutback(n.)裁減personnel(n.)公司成員
We will make our decisions based on your Key Performance Indicators from the past three quarters, your seniority, productivity and also job potential evaluations.
我們將依照各位過去三季的KPI，以及各位的年資、產值還有工作潛力評估來決定裁撤名單。
base on根據Key Performance Indicators關鍵績效指標seniority(n.)年資productivity(n.)生產率evaluation(n.)評估
The combination of these factors will help us to determine which employees will remain with us and who will be leaving.
上述要點綜合後，將幫助我們決定哪些員工留下，哪些員工離開。
combination(n.)綜合factor(n.)要素determine(v.)決定remain(v.)留下
We value every single colleague in our team and appreciate all of your contributions. It is unfortunate to lose any of you, but we must downsize in order to maintain operations.
我們重視團隊中每一位同仁，並感謝你們的貢獻。失去任何一位都是非常遺憾的事，但我們必須以縮編來維繫公司的營運。
value(v.)重視appreciate(v.)感激contribution(n.)貢獻unfortunate(adj.)不幸的、遺憾的downsize(v.)縮編maintain(v.)維持operation(n.)營運
We promise to offer severance pay in accordance with your current salary levels. Our management would also love to refer you to job opportunities in other companies.
我們承諾會依照各位目前的薪水給付資遣費。管理層也樂意介紹大家到其他公司工作。
promise(v.)承諾severance pay資遣費in accordance with跟⋯⋯相符refer sb to sth or sb讓（某人）求助於；讓（某人）向…查詢；將（某人）送交給
The final decisions and details will be announced by the end of November.
最終的裁撤決定以及細節將在11月底公布。
Sincerely,
誠摯地，
Bob Johnson, Vice President
副執行長，鮑伯強森