Dear Sir or Madam,

　　I am very happy to recommend to you Mr. xxx, an excellent intern assistant of our company. As the manager of Finance Department at xxx International Economic and Trade Co. Ltd, I have a close contact with him. Although Mr. xxx is only a temporary assistant of accountant in our company, in the months of his being with us, he has accomplished splendidly in assisting us in dealing with cases by acquiring the professional accounting knowledge. And I think he has got potentials for a fine professional accountant. Mr. x has chosen judiciously to take your university’s master degree courses of accounting. He is beyond any doubt an excellent applicant.

　　As an assistant, Mr. x had achieved more than normal assistants due to his persistent pursuit of his goals, his strong and exceptional ability will do independent work. Mr. x came to work for our company to practice what he had learned about accounting and gained experience. Through the internship, he has acquired the knowledge of the cost inscape, cost controlling system and cost planning situation in enterprises. Then he classified these situations and made a piece of investigation report. In the months of working, he has demonstrated strong ability in independent learning and adamancy. Furthermore, he has been absorbing new knowledge conscientiously and keeping communications with his colleagues. He had made unremitting efforts to learn and to do his job until he was satisfied with the results. Besides working, he also tried his best to do some extra studies on some theoretical issues. I really appreciate his research abilities and talent in accounting. In a word, Mr. x is one of the youths I have met with greatest drive and ideals.

　　With Mr. x’s character, his team spirit, enthusiasm and capacity, I think he has all the essential qualities for an excellent accountant. If he could have further education and experience, he will ultimately become an outstanding accounting professional. That is why I am willing to write him this vigorous recommendation. It has been a great pleasure of mine to work with Mr. x and I am positive that he will bring something new to your team.

　　Sincerely yours,