The HR director sent a memorandum reminding all staff to submit timesheets by Friday.

人資主任發了一份備忘錄，提醒全體員工在週五前繳交工時表。

According to the memorandum, all overseas shipments will now be inspected before leaving the warehouse.

根據這份備忘錄，所有海外貨物今後在離開倉庫前都必須接受檢查。

Before the budget meeting, the CFO circulated a memorandum outlining proposed cost-cutting measures.

預算會議開始前，財務長先傳閱了一份備忘錄，說明擬議的節省成本措施。