托福作文分类及思路【一】
Prisoners of War?
Thousands of war prisoners were kept in captivity in the bulky camp. They lived in clutter and had to deal with chore. They must show categorical obedience or else receive caustic chiding. The guarding officers censure them very often, as well as clamoring carnal punishments. Some captives got bruise and clots all over. Male prisoners lost their collaterals and female ones fail to keep chaste.??
They wear burnished canvas, and rested in circumscribed room with small capacity and caliber. They chafe each other and brawled frequently. They were chary of moving and can hardly budge. Their situations captivated lots of reporters, who castigated the government with cogent proof. However, the government gave bombastic data and bragged about the conditions in the camps.??
After the calamity of war ceased, large numbers of captives were longing for the boon of brisk free life. According to a clandestine bond between the two canny governments, a process of exchanging captives will soon commence. This is considered as opening a cleft in the clogged wall between the two countries.
托福作文分类及思路【二】
The Lord and the Hermit
Once upon a time there was a rapacious lord. He was relentless to his tenants and quelled them by placing quotas to their living condition. Soon he collected quantitatively great revenue and lived in a radiate palace. He was also renowned for his queer clothes.
One day the lord’s disease relapsed, so he rallied his subordinates for help. One of them said: “I’ve heard of a recluse who knows regimen well residing nearby. Why not visit his residence for help?” Another retorted: “Be prudent, maybe it is only a rumor.” But the rash lord was filled with rapture and ratified the visiting plan.??
On the next Sunday, the lord purged himself, held a quaint rite and started for the hermit’s home. They passed rugged rustic passages full of paddles and the lord almost recoiled. Finally they arrived. The lord felt disappointed at the recluse’s reception, but he wouldn’t relinquish the chance and talked to the hermit with reverence.
The hermit ruminated and reverted to the main topic in a pungent voice: “I’ve heard lots of your ravenous deeds. You retract the land you’ve distributed to the farmers and order them to redeem their land. You must redress your guilt and rehabilitate their freedom. Reimburse their respective debts and build refuge for them. You can retain the residue of your property.”??
The lord was reluctant to renounce his wealth and be rent from his palace. He rebuked: “Your advice is too reckless. I’m resolute not to accept it.”
“Why so repulsive? You cannot repudiate my words.” The hermit reiterated his suggestion and its resonance echoed. “Remit their taxes with rebates, or a riot is imminent.”
The lord again refuted. At last he went back in remorse.
托福作文分类及思路【三】
Mahatma Gandhi
Gandhi was the peerless precursor of India national independence movement as well as a provident politician with prodigious probity. Grown up in penury, he was a pious posterity of the Indian people and had no prodigal penchants.
Fighting for the perennial independence of India, Gandhi is propped by many followers. He told them to keep placid and proscribed violence which may pervert people, for he knew profoundly, if that prevails, their prestige would be profaned and the movement would fall in plight. As a result, he kept placating his followers by plotting petitions with percussions and pleaded with the British colonists with propriety to accept their plausible proposals. Local governors professed his process permissible, and his minions proliferated.
As Gandhi’s propensity to become independent protruded and his profuse methods of struggle protracted, the colonists were prodded and pensive. They fear that the poise would be broken and fights would pervade. So they prosecuted Gandhi for pilferage of poultries and plunged the plaintiff into the penal jail. The jail keeper was prone to sympathy and made special food provision for Gandhi by pecking the jail wall. Their precious proximity was not perpetuated. Soon the keeper was precluded from touching Gandhi and Gandhi lost his preference.??
A prolific playwright wrote a play about Gandhi with pertinent topic recently. In the prelude of the play he premised that Gandhi was still alive. When the play was on, it precipitated and the perspective of the city’s profile became picturesque.
托福作文分类及思路【四】
按图表写，首先要读懂图表，理解其包含的信息。为此目的，应注意三点：第一是读懂标题，明白图表的目的；第二是研究图表主题，理解各项内容及其之间的联系；第三是注意图表的说明或图例，以免误解。总之，对图表的研究要仔细,理解和判断要准确，不能草率做出决定，以免在文章内容方面丢分。
读懂图表之后，立即思考文章应表达的内容。这里,我们应该明白两个制约因素：其一是作文写作时间只有二十多分钟，不可能长篇大论；其二是图表内容繁多，不可能一一说明，也不能写成枯燥无味的\'流水账。考虑取舍时,应注意总的趋势，概貌，相互关系，典型的例子或数据，抓住这些之后，其他的内容实际上也包含在其中，不必再提及。
文章的写法没有固定的模式，但因题材的限制，变化太大也不可能。第一段必须说明图表的性质与目的，没有这一点，文章的主题难以突出。自然段的划分以清楚明了为原则，例如第一段谈图表的目的，其余自然段应当以所谈要点划分，最后一段可谈自己的理解和看法(也可不谈。写作时的关键是每个要点谈完后,应给出例证，把该说地说完,然后再进入下一要点，不能不顾文章条理,把想到的内容随便乱放。
再语言方式上，要注意句式的变化，尽量避免反复使用某一句型。再并列情况较多时，设法采用连结词或关系词将领岁的内容串在一起，为文章的主题服务。全文的思路可以用主题句，自然段,逻辑词等手法表明，使读者感到作者的思路清晰，感到全文是个有机的整体。遇到众多雷同的词汇短语时，能变化的尽量变化，无力变化时可用句式变化弥补。
托福作文分类及思路【五】
综上所述，现行预算会计虽然在以上述及的重大问题上有新的突破或重新进行了规范，基本上满足了各级财政部门和行政、事业单位加强预算管理和会计核算的需要，对提高我国预算会计的整体管理水平起到了积极的作用，同时也为我国政府会计核算进一步向国际惯例靠拢打下了基础。但为了能使我国政府会计改革有的放矢，研究建立我国政府会计准则体系，研究建立我国政府会计报告体系，迫切需要研究下如下问题:
1.研究现行预算会计制度中存在的问题
(1研究我国现行预算会计制度中存在的主要问题，尤其是我国政府职能转换和公共财政体制改革对于预算会计提出的新要求和对政府会计会计信息的新需求，并进而研究在新形势下解决这些问题的具体对策。
(2研究政府会计准则建设方面的国际动态和各国在政府会计改革方面的经验与教训，以供我国借鉴和参考。
(3研究我国政府会计准则体系的内容及构成，包括我国政府会计准则建设的具体步骤、方案和实施中需要配套改革的措施，包括我国政府会计准则的建设是否需要建立政府会计概念框架、应当制定哪些具计准则、每一项会计准则的具体结构等。
(4研究我国政府会计准则建设中引入权责发生制会计的程度问题。从世界范围来看，在政府会计领域，推行完全的权责发生制会计的国家还是少数，大多数国家在政府会计改革上都是循序渐进的地推行权责发生制会计。由于我国的经济改革走的是渐进式道路，政府会计改革势必将是循序渐进式的，在引入权责发生制会计上也将是渐进式的，不可能1蹴而就。基于此，对我国政府会计准则建设中引入权责发生制会计的程度、以及如何分阶段地引入权责发生制会计基础，哪些会计核算项目应当首先引入权责发生制等问题的研究，就显得十分重要，而且具有现实意义。
2.国外政府会计的理论体系、运作模式和我国企业会计改革的经验，对于我国预算会计改革有许多值得借鉴之处
(1非营利组织
非营利组织，就是不以营利为目的政府机构或经济实体。关于其特征，美国会计学会在《非营利组织会计实务委员会报告》中称：通常区分营利与非营利的基础，乃是有无营利的动机，美国的非营利范围，包括联邦政府机关和州及地方政府机关，以及公立和私立的非营利组织，具体例子有学校、医院、慈善组织、教堂和基金会等。
曰本的非营利组织包括政府部门，公立非营利事业体，民间非营利事业体。由上述考察，笔者得出如下认识：
其一、各国对非营利组织划分的内容不尽相同，但划分的标准实际是一样的，即是以非营利为标准。
其二、这种划分都是为了便于核算和实行不同的会计制度。
(2非营利组织体系
如上所述，非营利组织是与营利组织(企业相对而言的。非营利组织的会计体系在许多方面与企业会计相近或相同，但在一些内容上仍有其特殊性。因此，国际上许多国家都形成了适合本国的非营利组织会计体系。
3.我国企业会计改革的经验
我国企业会计自1993年来，进行了多次改革和调整，形成了现在企业会计模式，所有的营利组织共用一套会计准则即企业会计准则，并在此前提下，根据行业性质和企业规模的大小分别制定了三套会计制度来规范来各自类型的企业，即是企业会计制度、金融企业会计制度和中小企业会计制度。企业会计制度适用于各类股份公司、国有企业和集团公司;金融企业会计制度适用于银行、证券公司等各类金融企业，中小企业会计制度适用于规模较小和不适于用企业制度加以规范的小企业。企业会计改革给我们的启示是：
(1在目前，我国会计人员素质不是很高的情况下，运用会计准则加会计制度模式是适宜的，既与国际靠拢了又适应了国情。
(2营利组织虽有各行各业，但他们的目标是相同的，即都以营利为目标。所以，他们适用一套共同的会计准则来规范，对各项经济业务用具体会计准则来加以规定。对行业相差特别大的再制定少量制度来加以规范，以便于具体操作，而不是对营利组织内的各行各业分别制定不同的会计准则。
(3便于政府的宏观经济管理及企业之间的相互可比性。
参考文献：
[1]丛树海.中国预算体制重构[M].上海：上海财经大学出版社，2000:5-20
2]陈志斌.公共受托责任：政治效应、经济效率与有效的政府会计J.会计研究，2003;6:36-38
托福作文分类及思路【六】
One of the most crucial reasons for my view is that we could (canhave more opportunities to realize our dreams in the process of moving between places. As a young man(young men, we are all eager for success. However the road to (approach towardsuccess is so hard that we have to make great efforts. We must possess many aspects, including(去掉 outstanding intelligence, excellent education, rich experience and certainly good luck, most of which are acquired only by insistently pursuing, besides (andstudiously striving in different cities(if necessary. I can take one of my friends for instance. In order (toreceive the best education, after graduating from the senior school, he left his hometown to a remote city, BEIJING. But four years later, to looking for a better job, he left BEIJING and come to SHENZHEN, a beautiful city in his dream. Now his new goal is to enter American B-School to acquire (ofmore advanced knowledge in financing. We can see, in just about ten years, he has moves three times, and what is more(more importantly, this moving sill continue. Actually, in contemporary society more and more people are as this(act like him .
Another essential fact why (reason whyI hold my view is that we can enjoy a more rich and colorful (richer and more colorfullife, as we change places we live in. For my part, enjoying life is as important as, if not more important than, devoting work(hard working. It is a pleasing thing in the holiday to visit beautiful sceneries in different places. My friends mentioned in the last paragraph(before, has visited the snow scene in the north, and the widely (widesea in the south.
Admittedly, we cannot neglect the virtues (ofspending the entire life in one place. People can attained (attainthe feeling of family to their community, and the relationships between people are closer. Nevertheless moving between cities perhaps is more attractive to young persons than staying in one place thorough their lives.
From all the reasons mentioned above, it is not difficult to get the conclusion that if it is possible, I would move a number of times throughout my lives to look for the best job, house or climate I am eager for.
