例: The following appeared as part of a memorandum from the loan department of the Frostbite National Bank. “We should not approve the business loan application of the local group that wants to open a franchise outlet for the Kool Kone chain of ice cream parlors. Frostbite is known for its cold winters, and cold weather can mean slow ice cream sales. For example, even though Frostbite is a town of 10,000 people, it has only one ice cream spot — the Frigid Cow. Despite the lack of competition, the Frigid Cow’s net revenues fell by 10 percent last winter.” Discuss how well reasoned . . . etc. 下载了这个月的JJ,发现有比较多的材料的引用来自某公司的memorandum,那么在行文中应该以什么做主语呢?是the memorandum?The company?还是we? 同理的还包括a plan什么的