11.8考，关于memorandum类型材料的主语有疑问

万能兜

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

原来多数都是the author啊什么的，但是在这种类型里就不知道该用什么好了。
希望大家指导或讨论。最近总在写各段首句的时候纠结这个问题。

万能兜

嗯，见机行事。同加油啊！

zpak

讨论的是“not approved” 这个动作的施动者是"we" 也就是银行或者银行职员，可以肯定的是你作为第三方讨论这个事情，肯定是应该写The bank bla bla bla……凑数就把bank全名写上

In this memorandum, the bank do not approve the lone application and asserted that Frostbite is famoused of  its cold winters, the cold weather can reduce the ice cream sales.  To support his conclusion, the bank used statistics showing that  Frostbite have 10,000 people and only one ice cream provider, even though lack competion the ice cream sales still droped obviously.……
瞎写了一小段，和LZ一样是在准备11月初考

万能兜

我觉得应该是：the loan department of the Frostbite National Bank

-- by 会员 zpak (2012/10/27 12:46:01)

那就是以memorandum的发出者或者发出单位为主语写了，是么？

zpak

我觉得应该是：the loan department of the Frostbite National Bank