托福说明文写作样例三

THE FEDERAL BUDGET

WHERE IT COMES FROM

　　写作分析<

　　本题内容多, 信息量大, 应当好组织. 可按图表的三部分顺序写, 但容易写成流水账, 应注意语言的变化, 避免繁琐. 谈到一个要点时, 应举适当的例证, 但不一定每个细节都提及. 为了表明自己对图表的理解, 文章开头可先将图表的内容和目的叙述一下, 分成一个自然段.其他各段划分可以灵活掌握.

　　The chart shows the revenues and expenditures in the 1987 federal budget and a comparison between the budget outlay of 1986 and that of 1987.according to the chart, the federal revenues would be from six sources: 39% from individual income taxes, 30% from social insurance reeceipts, 14% from borrowing,9% from corporation income taxes. 4% from excise taxes, and 4% from ohters. This money would be spend in five areas: 41% for direct benefit payments for individuals, 28% for national defence(which include Pentagon spending, energy department, and nuclear weapons), 15% for net interest, 10% for grants to the states and localities, and 6% for other federal operations.<

　　The budget indicates that the ighest percentage of federal revenues would be from the individuals and would be spent directly ffor the benefits of the individuals. The second point is that the federal government was relying heavily on borrowing and had to bear the heavy burden of interest, which would make up 15% of expenditures in 1987, higher than the percentage of the borrowing in the revenues.

　　The third point is that the percentage for national defense was too high. As we all know, a budget by a government shows the policies the government will adopt. The comparrison between the budget outlay in 1986 and that of 1987 indicates that the federal government would reduce its spending on education, transportation, and agriculture and increase its expenditures for social security and national defence. Besides, the increase on national defense was more than the increase on social security. Obviously, the federal government was adopting a policy that many people would not welcome.