This email is a very good example of a convincing Ransomware email. By opening the attachment it will effect the users machine with Ransomware that will encrypt your files.
This particular variant is very nasty and attacks your financial data.
Please be wary of emails you receive, and if in doubt please ask your IT department or IT support team to check it out for you.
If you are concerned about Ransomware attacks there is a great product available called InterCeptX from Sophos which is specifically designed to prevent these types of attacks.
Please contact us for more information.