1 to take suitable action in a particular situation in order to solve a problem, complete a task, etc; to handle sth 应付，处理（问题、事务等）: My secretary will deal with my correspondence while I'm away. 我外出的时候，我的秘书会处理我的书信。

2 to have sth as its subject 以某物作为内容: This chapter deals with letter writing. 这一章是有关书信写作的。