分享：MPAcc英语范文 会计硕士考试

文章作者 100test 发表时间 2009:07:08 01:39:43
来源 100Test.Com百考试题网

Do You Prefer High Salary or A Promising Job?(观点题材)
When it comes to the choice of career, some people prefer the job with high salary. Why? Their reasons run as following: to begin with, high salary can bring them happy life. in addition, with high salary, they can do whatever they want.
But some others prefer to choose a job with promising future. They base their choice on the following reasons: on one hand, a promising job itself means a raise and promotion in the future. on another hand, job with a bright future will bring them honor and sense of pride.
As for me, if I’m left to make the choice, I’ll not hesitate to choose a promising job. First of all, I appreciate the honor and challenge it brings to me. At the same time, if I work hard, it will offer me a lot of opportunities including high salary, good position, etc.

On competition and cooperation（辨证关系题材）
When it comes to competition and cooperation, some people always emphasize competition but neglect cooperation. Their reasons run as following: to begin with, they believe only competition can help them defeat their counterparts. in addition, they think competition is the only way to lead to success.
But some others hold different opinion. They think cooperation is as important as competition. They base their opinion on the following reasons: on one hand, cooperation can build trust between each other and help to bring long-term relationship. on another hand, cooperation can turn a small and weak business into a big and strong one.
From what has been discussed above, we may safely draw a conclusion that both competition and cooperation are essential to success and thus should be emphasized at the same time.

Honesty
1．有人认为做事应讲诚信（观点题材） 1.社会上有很多不诚实现象（列举题材）
2．有人态度相反 2.造成这些现象的原因
3．你的态度 3.解决问题的措施
When it comes to honesty, quite a lot of people believe it is essential to a person’s character and success. They base their idea on the following reasons: on one hand, successful business owes much to mutual trust. on another hand, great people in history such as Abraham Lincoln and George Washington set us good examples of being honest, they are great because they are honest.
But some people think differently. They believe honesty is becoming out of date. Their reasons run as following: to begin with, cheating on exams is becoming more and more popular. in addition, some singers and movie stars cheat on taxes. last but not the least, if you are not careful enough, you’ll buy some defective goods and fake products.
It is high time we emphasized and encouraged honesty. We can take effective measures to restore it. For example, kids should be taught to tell truth, strict rules and regulations should be carried out to stop cheatings on exams and taxes, etc.

Advertisement and products（辨证关系）
1．产品离不开广告
2．广告离不开产品质量
3．你的观点
When it comes to advertisement and products, some people believe successful selling of products can’t be separated from advertisement. To begin with, advertisement keeps people informative about the price and function of products. what’s more, advertisement can help to improve products’ brand awareness and its reputation.
But on another hand, only with good quality can advertisement arouse customers’ interest in the products. Otherwise, advertisement can be misleading and deceptive.
From what has been discussed above, we may safely draw a conclusion that honest and colorful advertisement brings benefits to products, but at the same time, products’ quality can’t be ignored.

Disasters
1．灾难事件时有发生
2．造成灾难的原因
3．人类对待灾难的态度
When it comes to disasters, quite a lot of people believe they will come across sudden disasters in their life. To begin with, natural disasters like earthquakes, flood and draught occur now and then. in addition, diseases like Sars, cancer and tumor will attack people unexpectedly. last but not the least, car accidents, plane crashes can’t be ignored as part of disasters.
Why there are so many disasters? The reasons may go as follows: on one hand, some mysteries about nature are beyond our control and understanding. on another hand, people are careless and can’t foresee what will happen beforehand.
From what has been discussed above, I may safely draw the conclusion that disasters can’t be avoided now, but with more knowledge about nature, we’ll certainly reduce the loss brought by them to the smallest degree, so the prospect we are looking forward to will be both bright and encouraging.

How to Prevent Disease?/ Health and Disease（列举题材）
1．生活人们会得各种疾病
2．引起疾病的原因
3．保持健康/预防疾病的方法
When it comes to health and disease, most of people can’t escape it. To begin with, some people often run fever and catch heavy cold. in addition, serious diseases like cancer and tumor cause a lot of deaths. last but not the least, diseases like aids and Sars spreading quickly among people can’t be ignored.
The causes of the disease may be concluded as follows: on one hand, it certainly has something to do with people’s life style and living habits such as spitting in public, littering everywhere, eating with dirty hands etc. On another hand, people are too lazy to go in for all kinds of sports, gradually they have a poor health with years passing by.
From what has been discussed above, we may safely draw a conclusion that to stay away from disease, first of all we should get rid of bad habits. at the same time, doing exercise is an effective way to prevent disease.
Changes in Ownership of Private Cars（图表作文）
As we can learn from the graph, the ownership of private cars varies from year to year. In the year of 1990, there are only two cars among 100 families, but in the year of 1995, it is 10, and it goes up dramatically to 30 in 2000. Generally speaking, it involves an upward trend.
There are three reasons for the change. To begin with, people’s income has been improved, more and more families can afford cars. in addition to it, the price of cars has been brought down sharply. last but not the least, various measures to stimulate consumption taken by our government can’t be ignored. All these factors result in the rapid change in the ownership of private cars.
To sum up, with the further development of our economy, there is no doubt that
more and more families will have their own cars.


On Habits
1．不同的人有不同的习惯
2．个人习惯与公共卫生的关系
3．你的看法
When it comes to habits, it is generally believed that different individual has different habits. Some people are addicted to habits like drinking and smoking, while others pay special attention to healthy diet and never taste things like alcohol and cigarettes. At the same time, some people live their life regularly and are actively involved in all kinds of sports, others like to play cards deep into nights and everything around them is in a total mess.
It goes without saying that there is close relationship between personal habits and public health. On one hand, good habits serve as the necessary basis of public health, that is to say, without good habits, public health can’t be guaranteed. On another hand, infectious disease is the natural result brought by dirty habits. A good case in point is that terrible diseases like aids and Sars spread through individuals with bad habits who either spit in public places or dispose trash everywhere.
From what has been discussed above, I can safely come to the conclusion that it is high time we placed emphasis on improving personal habits and public health. For example, going in for sports instead of sitting all the time, living regularly are practical ways to solve the problem. In short, if you mind your manners and behave yourself well, the prospect we are looking forward to will be both bright and encouraging.

On Private Cars

Para. 1（优点）
When it comes to private cars,, it goes without saying that they bring us obvious advantages. It is generally thought that there are all kinds of benefits with private cars. To begin with, they are so convenient that we can drive them to any place at any time. in the second place (on the other hand), with private cars, our life will be bettered and our work efficiency will be improved. What’s more, owning a car symbolizes that you are a successful person in professional world. last but not the least, …Therefore , private cars have great significance in our life.
Para. 2 （缺点）
Just as a coin has two sides/On the contrary, the disadvantages resulted from… can’t be ignored. The defects of private cars can be listed as follows: On one hand, more private cars lead to deteriorated environment and noise pollution. on another hand, traffic accidents owe much to the increase of private cars. besides / moreover / furthermore, private cars contribute to serious energy crisis because of their large consumption of petroleum.
Para. 3 （你的观点/结论段）
My attitude towards it is that I prefer the above mentioned positive effects/advantages of/ brought by private cars overweigh the negative effects/disadvantages. I have at least two basic reasons to prove my point of view. First of all, the reason on which I base my idea is that more private cars will help to develop our national automobile industry and national economy. At the same time, if drastic measures are adopted to avoid the disadvantages brought by cars, we may have a more bright future. That’s why I’m in favor of the idea mentioned in the 1st paragraph.

求职信
Dear Sir or Madam,
I’m writing to you to apply for the post of Manager in the market department/ I’ve read your advertisement for the position of marketing Manager in the newspaper. I’m interested in the post and hope to have the chance to join you in the future.

I’m a graduate from Zhongnan University of Finance and Economics. Undoubtedly, a manager in marketing department needs all kinds of qualifications such as organizing ability, creative ideas and team spirit. It happens that I major in marketing and thus have comprehensive knowledge needed in exploring market. In the second place, I’m a quite cooperative person and welcome all chances to work with a team. I’m sure team spirit is something essential to marketing work. Last but not the least, as an ex-chairman of student union in a famous university, I have rich experience of organizing all kinds of activities, which will benefit my work. Besides, I’m so easygoing and can make friends easily that I’m very popular with my classmates and teachers.