說明文寫作樣例三

第三題

THE FEDERAL BUDGET

WHERE IT COMES FROM

social insurance reeceipts

excise taxes

borrowing

corporation income taxes

individual income taxes

others

30%

4%

14%

9%

39%

4%

WHERE IT GOES

direct benefit payments for individuals

national defence

net interest

grants to states and localities

other federal operations

41%

28%

15%

10%

6%

BUDGET OUTLAY COMPARISONS(estimated fiscal year figures in millions of dollars)

education

agriculture

transportation

social security

defence

1986

30.671

25.871

27.106

200.053

265.827

1987

27.447

19.541

25.503

212.213

282.238

寫作分析

本題內容多, 信息量大, 應當好組織. 可按圖表的三部分順序寫, 但容易寫成流水賬, 應註意語言的變化, 避免繁瑣. 談到壹個要點時, 應舉適當的例證, 但不壹定每個細節都提及. 為了表明自己對圖表的理解, 文章開頭可先將圖表的內容和目的敘述壹下, 分成壹個自然段.其他各段劃分可以靈活掌握.

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.