名词
中文翻译：备忘录
同义词：
['memorandum', 'note', 'record例句：1. The company issued a covering memorandum to explain the delay in shipping.（公司发布了一份备忘录，解释延迟发货的原因。）2. The meeting was recorded and will be sent to all attendees as a covering memorandum.（会议被录制并作为备忘录发送给所有参会者。）']
例句：
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1. The company issued a covering memorandum to explain the delay in shipping.
公司发布了一份备忘录，解释延迟发货的原因。
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2. The meeting was recorded and will be sent to all attendees as a covering memorandum.
会议被录制并作为备忘录发送给所有参会者。
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3.The government issued a covering memorandum regarding the new tax law.
政府发布了一份关于新税法的备忘录。