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蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀螂羂膈蒅蚈羂芀芈薄肁羀蒄蒀蚇肂芆莆蚆膅蒂螄蚅羄芅蚀蚅肇薀薆蚄腿莃蒂蚃芁膆螁蚂羁莁蚇螁肃膄薃螀膆莀葿蝿袅膂莅蝿肈莈螃螈膀芁虿螇节蒆薅螆羂艿蒁螅肄蒅莇袄膆芇蚆袃袆蒃薂袃羈芆蒈袂膁薁蒄袁芃莄螃袀羃膇虿衿肅莂薅袈膇膅蒁羇袇莀莇羇罿膃蚅羆肂荿蚁羅芄膂薇羄羄蒇蒃羃肆芀膄莅薁袈肀蒄蚃蚁羆蒃莃袆袂肀蒅虿螈聿蚇袅膇肈莇螇肃肇葿羃罿肆薂螆袅肆蚄蕿膄肅莄螄肀膄蒆薇羅膃薈螂袁膂芈薅袇膁蒀袁膆膀薃蚃肂膀蚅衿羈腿莄蚂袄膈蒇袇螀芇蕿蚀聿芆艿袅羅芅蒁蚈羁芄薃羄袇芄蚆螇膅芃莅蕿肁节蒈螅羇芁薀薈袃莀芀螃蝿荿莂薆肈莈薄螁肄莈蚇蚄羀莇莆袀袆莆蒈蚃膄莅薁袈肀蒄蚃蚁羆蒃莃袆袂肀蒅虿螈聿蚇袅膇肈莇螇肃肇葿羃罿肆薂螆袅肆蚄蕿膄肅莄螄肀膄蒆薇羅膃薈螂袁膂芈薅袇膁蒀袁膆膀薃蚃肂膀蚅衿羈腿莄蚂袄膈蒇袇螀芇蕿蚀聿芆艿袅羅芅蒁蚈羁芄薃羄袇芄蚆螇膅芃莅蕿肁节蒈螅羇芁薀薈袃莀芀螃蝿荿莂薆肈莈薄螁肄莈蚇蚄羀莇莆袀袆莆蒈蚃膄莅薁袈肀蒄蚃蚁羆蒃莃袆袂肀蒅虿螈聿蚇袅膇肈莇螇肃肇葿羃罿肆薂螆袅肆蚄蕿膄肅莄螄肀膄蒆薇羅膃薈螂袁膂芈薅袇膁蒀袁膆膀薃蚃肂膀蚅衿羈腿莄蚂 Should Online Businesses Be Taxed?1.长期以来,网店纳税的话题一直受到人们的关注2.有人赞成网店纳税,但也有人反对这种做法3.我的观点高分范文Should Online Businesses Be Taxed?As to whether online businesses should be taxed, there is a long running concern as well as controversial debate.Some people contend that online businesses are economic entities with the purpose of making profits, so its reasonable and obligatory for them to pay taxes. Taxing online businesses also demonstrates fairness to both physical retail businesses and their online counterparts. Whats more important, they will benefit from it in the long run. But others disapprove the practice. They hold the view that despite the high ecommerce transaction volume, online businesses do not have a very high profit margin. Taxation may force many online businesses to quit because they cannot make money any longer. Besides, if online businesses are taxed, the increasing costs are likely to be shifted to consumers, unfavorable for their healthy development.As for my personal viewpoint, I support the former opinion. Now that online businesses are commercial activities, they have no excuse to be exempted from taxation. Furthermore, the tax-free model surely brings some benefits to online businesses in the short term, but it will become a great obstacle for the far-reaching development of the whole trade.On Catchwords1. 目前各式流行语的出现让人应接不暇2. 人们对流行语褒贬不一3. 我认为.On Catchwords高分范文Catchwords are novel descriptions, which enjoy great popularity among the public and possess the ability of spreading. They can be applied to depict everything, including mindset, state, and people. Therefore, increasingly more catchwords have been appearing at the speed far faster than we expect.There has always been great dispute as for the popularity of catchwords. For some people, catchwords reflect the development of language and information technology, which stands for the improvement of the whole society; while for others, they are of the opinions that catchwords are vulgar and momentary, which can have no positive effect on the society.Personally speaking, catchwords conform to the trend of the historical development under certain circumstance, which can not be eradicated. Besides, some catchwords do demonstrate the younger generations creativity and sense of humor.Private Schools and Training Schools1. 现在,社会上存在着各种各样的私立学校和培训学校2. 私立学校和培训学校的存在有利有弊3. 我的观点高分范文Private Schools and Training SchoolsWith the development of the society and economy, there arise various private schools and training schools, which mainly deal with foreign languages, computers, music, sports, and so on.However, is it good to have so many private schools and training schools? As a coin has two sides, so are the private schools and training schools concerning their advantages and disadvantages. On the one hand, private schools and training schools can meet the special need of some people, and help them to improve themselves. On the other hand, they often bring the parents and family heavy economic burden because of their high fees, and put mental pressure on students because of the fierce competition.As for me, I will not hesitate a moment to prefer the latter point. First, it is not difficult for us college students to teach ourselves. Second, we should do something to lessen the burden of our family. Make reasonable choices when facing fashion.Second-hand Mobile Phone Messages1. 一项调查表明,我们发送的祝福短信中,多数为二手短信2. 分析二手短信兴起的原因及人们为何不喜欢这类短信3. 面对二手短信,我们应该怎样做高分范文Second-hand Mobile Phone MessagesIt is reported by Chongqing Evening News that during the New Years holiday each interviewee of 426 received 58 best-wishes messages on average, of which 78.4% were second-hand messages. And among the messages sent out, the original messages only took up 21.8%.With the popularity of mobile phone, its common for people to send messages to express their best-wishes. Consequently, some carefully composed messages which indeed sound rhymed and beautiful are springing up like bamboo shoots after spring rain. However, wishes should be originated from sincerity, yet second-hand message seems a duty-fulfillment. Its no doubt, according to the survey, that the majority of the interviewees choose to delete this kind of messages.So when you intend to convey best-wishes, please choose simple words from heart, which may sound not only so beautiful but would gain more popularity.Children Are What the Mothers Are1. 阐明此谚语的含义2. 说明此现象的原因3. 谚语给予的启示高分范文Children Are What the Mothers AreSome people say “Children are what the mothers are.” Literally it means the mothers have great influence on their children. Actually, here the mothers refer to not only mothers and fathers, but all the people surrounding us, who play very important roles in the education of the kids.According to some researches, daily life affects kids enormously. Parents are the best teachers of their children, whose daily behavior and mind have a great effect on their kids. So it is unsurprising that children often reflect their parents like a mirror, and sometimes people even can tell who their parents are without knowing them before. It is true of teachers, friends, and the people the kids contact in daily life.So it is important for parents to make sure that people around the kids are the ones of good qualities, such as honesty, responsibility, patience and outstanding abilities.Pet Raising1有些人喜欢养动物作为宠物。2有些人反对圈养动物作为宠物。3你的观点。【作文范例】Pet RaisingNowadays, with the improvement of the peoples living standard, some people form a habit of raising small or domestic animals as pets. Some raise small dogs or cats as their pets while others raise various birds or fishes as their pets.(阐述现象段)However, some people object to the idea ofraising animals as pets. To them, animals have their own right to live a natural life like human beings. On the other hand, the way people raise animals as pets have a negative influence on the surroundings, for example, dogs chasing people on the street and so on. Whats more, some animals will transmit some diseases.(对比论证段)In my opinion, I do not like the idea toraise animals at pets. We should not deprive them of their natural right. In this way, we will live in a peaceful world in harmony with the other living creatures.(总结观点段)1. 越来越多的人使用信用卡2. 信用卡的弊端3. 信用卡有哪些好处Credit CardsPersonal credit cards are becoming more common in China. Banks and other financial institutions are encouraging their customers to change the way they buy things. Credit cards, otherwise known as “plastic money”, are being offered on very good terms to encourage the change. Consumers will be able to “buy now, pay later”, and many see this as an advantage.(描述现象段)But people need to be careful. There are dangers associated with credit cards. Some people find it very easy to exceed their budget. They are tempted to purchase goods that they do not really need, and can become quickly overburdened by debt. The credit cards often charge a high rate of interest, which exacerbates the problems for these people.(说明问题段)However, wisely used credit cards can improve the quality of peoples lives. They can give people access to money to meet sudden unplanned expenses. Properly handled, they can let people control their expenditure and the monthly statements provide a record of where their money has gone.(总结观点段)点评:这是一篇议论文,关于信用卡的利弊。可以分成三部分:第一部分,信用卡的好处,比如说应急等;第二部分,信用卡的一些弊端,比如说鼓励一些无用的消费;第三部分:你自己的观点,理性使用。1 有人认为大学里应独自生活2另一些认为大学里应与别人同住3你的看法2 When it comes to/When asked about谈论主题, different people will give different answers/offer different views/have different choices/preferences. Some people take it for granted/believe大学里应独自生活.理由一. In addition,理由二.However, others maintain/argue大学里应与别人同住. In their opinions,理由一. Besides, 理由二.(这两段也可写成:When it comes to/When asked about谈论主题, different people will give different answers/offer different views/have different choices/preferences. Some people take it for granted/believe大学里应独自生活. However, others maintain/argue大学里应与别人同住.Those people who hold the first opinion/make the former choice/have the first preference believe理由一. In addition, in their eyes/they insist/they maintain/they point out 理由二. However, still others think differently/do not agree this/have different choices/preferences. In their opinions,理由一. Besides,理由二.)Weighing up these two arguments, I prefer the former/latter opinion. For one thing,_. For another, _ . Considering these, I may reasonably conclude that _ ,【作文范例】Living alone or Living with RoommatesNowadays, there has appeared a heated discussionamong the college students as to whetherthey should live alone outside the campus orlive together with other roommates in the students dormitory. Opinions are divided over the matter.(提出观点段)Those who are in favor ofliving alone maintain thatit is very convenient to live by themselves. They can enjoy absolute freedom in a room of their own. They can have their own timetable without disturbing others. They are also free to equip the room with a personal computer so that they can have easy access to the Internet. (反面论述段)But others argue thatliving with roommates has attractions of its own. With several students sharing the same room, each persons experiences can be greatly enriched. They can learn a lot from talking to one another. By learning to tolerate the differences between individuals, they can become more mature.(正面论述段)As far as Im concerned, I prefer tolive with roommates because I love the feeling of belonging. Besides, it is a lot cheaper to live in a dorm than to rent an apartment outside the campus. (总结观点段)点评:本文与校园生活密切相关,也是近年来出现的现象,人们对此的看法各异,2003年后,四级作文考查加大了学校生活类题目的考查,因为这类题材不存在地域的差异,不同地域的同学都有话可说。本预测题即为校园生活类话题,与刚考完的四级作文话题类似,符合命题者出题思路,值得引起重视。1.近几年出现了大学生就业难的现象2.产生这种现象的原因(如大学生追求的目标过高,专业不对口等)3.如何解决这一问题(改变就业观念,大学生再培训等)Nowadays/In recent years/In modern society,描述问题,which has/have been brought into focus/has/have aroused great concern .(进一步描述问题或变化)The reasons for this phenomenon are varied.
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