托福优秀范文借鉴－9

会计考友

　　33. Is it better to enjoy your money when you earn it or is it better to save your money for some time in the future? Use specific reasons and examples to support your opinion.
. ?8 t2 C$ A8 Y7 I　　“Save it for rainy day.” That's my motto. When I have a choice between spending my money or putting it in my savings account at the bank, I always put it in the bank.I will have a lot of expenses in the future like my education, travel, and unforeseen emergencies. I need to have money set aside for these expenses.
  k2 ~, \5 S! s9 ]2 }  ]　　Education is expensive. I can't depend on my parents to pay all my bills. I have tuition, room and board, books, and incidental expenses to pay for. I'll try to get a scholarship to cover some of these costs, but I know I will be responsible for a lot of the expenses. If I spend my money now, I won't be able to pay for my education. I need to save money for my education.
0 V+ N( [6 j( E( D6 t　　Travel is also very expensive. I don't mean vacation travel. I mean travel to get to and from school. Transpacific airfare costs a lot even special reduced fares. I first have to get to school and then, of course, I want to return to my family for important festivals and occasions. Going back and forth will be costly, but worth it. I need to save money for these trips.
  ]. F" p  v4 j　　Emergencies could arrive at any moment. I might have an unexpected illness while I am at school. There might be costs that won't covered by the school insurance. One of my family members may need help, I will have to send them money. You can't predict emergencies like this, but you can be prepared. I need to save money for these emergencies.
　　When you are not rich, you cannot spend your money carelessly. You must plan ahead. I know in my life, I will have expenses for my schooling and for travelling to and from my home. I know that I will also have unexpected expenses related to unforeseen emergencies. I must be prepared. I need to save money for these events.
) g* A: U7 N' u2 V: r　　34. You have received a gift of money. The money is enough to buy either a piece of jewelry you like or tickets to a concert you want to attend. Which would you buy? Use specific reasons and details to support your answer.
　　The choice between spending money on tickets to a concert or spending money on jewelry is an easy one. Given this choice, I would buy jewelry. The reasons are obvious, jewelry is an investment; it is permanent; and it is fashionable.
　　Jewelry like a gold bracelet for example is a very good investment. It is important for women（ and for man, too） to have gold jewelry. If you have some serious financial problem, you could always sell your jewelry to help you over any rough spots. You could not sell your used concert ticket.
2 M6 B& G% e$ r1 Y! r" b) f# P　　Jewelry, unless you sell it, is permanent. You always have it ware. Each time you put it on , you will remember the day you bought it. It will give you pleasure for years and years. You could not wear the ticket stub from the concert.
　　Jewelry is very fashionable. I would feel very smart wearing a beautiful gold bracelet or diamond pin. People would comment and tell me how much they loved my jewelry. They would compliment me on my good taste.
8 t0 J4 u6 L) y9 q8 Z: x( Y) G　　I would feel very rich with my jewelry. I would have a good investment which is permanent and fashionable. Then, when someone invites me to a concert（ and pays for my ticket）, I will have something beautiful to wear.
　　35. You must select a person to teach others to do a job. Which one of the following is the most important for you to consider in making you selection?
　　The person's education
- O3 P) q  ?3 i9 i. e2 M3 I　　The person's work experience
% \# Y5 F' C  m% r, N# ?3 P9 x　　The quality of the person's previous work
　　Use specific reasons and examples to support your answer.
; s' d" Z# ?6 i3 U5 q　　Training someone to do a job is an important task. It requires a good education, work experience, and skilled job performance. Of these three requirements, I believe it is most important that a potential job trainer be judged on the quality of his or her previous work.
8 ~, [0 p4 H+ }# y　　A person may be well educated, but not able to perform a job proficiently. A doctor may know how to treat childhood diseases, but not be able to train medical students to perform surgery. An accountant may be able to balance a company's accounts, but not be able to help the company's executives invest their money.

会计考友

　　A person may have a lot of work experience, but not be able to do the job well. Time is not the best measure of quality. A mother may spend 17-years raising her children, but not be able to train young mothers to care for their infants. A typist may have typed ten-years worth of letters, but may not type over 30 words a minute.
% a4 a5 p- }0 Y　　A person who does a job well is the one you want to be a trainer. I want to learn to fly a plane from a pilot who has faced a lot of mechanical problems in flight and never had an accident. I want to learn how to make money from a billionaire not form a salaried investment broker.
　　As in all things, it is quality that we look for, not general knowledge or time spent in an occupation. I want others to learn from the best, so they can be the best, too.
　　36. Business should hire employees for their entire lives. Do you agree or disagree? Use specific reasons and examples to support your answer.
9 k1 F- K# `9 D' a0 ^6 D　　In some business cultures, it is the practice to hire workers when they are young and employ them until they retire. In other business cultures companies hire people to do a job and then fire them when they are not needed. To me, the important considerations in today's economy is job performance: speed and change. Loyalty is not a consideration.
　　Today there is a lot of competition and we need to hire workers who can perform a task well. We need to find skilled workers who can do a job without a lot of training. We need to match the job to the worker, and, if the job changes, we change the worker.
* Q9 m- j9 j# o$ i　　Because of this increased competition, we need to be able to produce our goods or services quickly. We need young people who are willing to put in long hours. We need young people who are aggressive and will push themselves to do their job faster.
　　In order to compete, we have to be innovative. By changing our workforce frequently, we can bring in new ideas. We must constantly be looking for new ways to do new things. We need fresh workers with fresh points of view.
4 ]% k/ L1 E9 q0 r　　Although a company's loyalty to a worker and a workers loyalty to a company is a noble idea, it is not practical today. Skilled workers do not want to be tied down to one company; they want the flexibility to improve their opportunities. Change makes the economy powerful.