参考答案: Dear Sir or Madam,
I am glad to recommend to you, Ma Yong-ming, an outstanding student of mine , who is applying for graduate study in your school beginning in the fall of 1997 .
Mr . Ma was a student in my course Cost Accounting . He was always attentive in class, taking notes in detail and raising reflective questions constantly . His assignments were always handed in on time, neatly written and error free . As he was industrious in his academic work, he achieved a remarkable score of 95 in the final exam of my course, which put him at the top of his class . He is amiable and eloquent, with a good sense of humor. His success in his future studies will prove to you that he is worthy of my recommendation and your admission .Tan Wei-liang ProfessorAccounting DepartmentDongbei University of Finance and Economics