In some countries, too much money is spent by both the government and individuals on national festivals, such as New Year.

　　To what extent do you agree or disagree?

　　• 从national festivals, such as New Year上可以看出来，观点可以与「文化」挂钩。

　　•【立场】站「不同意」

　　• 注意点 1：观点要同时覆盖政府和个人两方面

　　• 注意点 2：“过多的”开销，too much极端词，站「不同意」

　　• 注意点 3：讨论是否存在这个现象，因此推导原因：即出于什么原因，有无过度开销，不能写这么做会带来什么利弊

　　【段落示范】

　　【立论】

　　1. As a matter of fact, most authorities and individuals allocate their incomes to traditional activities properly.

　　* 总起句。

　　2. A responsible state usually takes every foreseeable factor into consideration based on the scenarios that year and arranges the budgets reasonably.

　　* 政府层面：有责任心的政府会把上文的疫情等情况考虑在内来分配预算。

　　3. Meanwhile, as those festivals feature diverse historical and cultural customs, a nation, with globalisation progressing, needs them to celebrate its cultural brilliance and magnificence to make a distinction from other countries.

　　* 政府层面：有一定的理由需要有节制地庆祝节日。

　　4. Besides, individuals, who normally suffer from heavy working pressure, have the freedom to recharge their batteries during national holidays, and we should believe that a wise mature adult will never purchase blindly and render him or herself lost in debts simply owing to festival celebration.

　　* 个人层面：个人需要利用节日假期来娱乐，释放压力，且成熟的成年人也不会因为节日而盲目消费，导致债台高筑。

　　【解析】

　　1. 内容(Task Response)*** 特别重要 ***

　　见文中批注。

　　2. 组织(Coherence and Cohesion)*** 尤其重要 ***

　　见文中批注。

　　3. 词汇(Lexical Resource)

　　allocate…to… 为及物动词，意思是“分配…到…”。归类于“话题高频词”。

　　foreseeable 为形容词，意思是“可预见的”。归类于“通用词”。

　　feature 为及物动词，意思是“以…为特色”。归类于“通用词”。

　　brilliance 为不可数名词，意思是“明亮，灿烂”。归类于“通用词”。

　　magnificence 为不可数名词，意思是“壮丽，宏伟”。归类于“通用词”。

　　make a distinction from 为动词词组，意思是“有差别”。归类于“通用词”。

　　recharge their batteries 为动词词组，意思是“休息[放松]以恢复精力”。归类于“话题高频词”。

　　4. 语法(Grammatical Range and Accuracy)

　　第3句：as引导的原因状语从句 + with 引导的独立主格 + 主句 a nation needs…

　　第4句：主句为 individuals have the freedom… (中间插入 who 引导的非限定定语从句) + and 并列句 we should believe that + 宾语从句