[] ( MOU) () a temporary written agreement between two companies, etc. that explains how they intend to do business with each other and what their relationship will be 谅解备忘录◆The two companies have signed a memorandum of understanding to share the costs of building a microchip plant. 两家公司签订了谅解备忘录，分担建设一家芯片厂的费用。➡letter of intent