觀點表達（自己/一方/雙方）：l Some people hold the view that_. However, towards the same issue, others believe that _. l Many people claim that _. Nevertheless, some others stand on a very different ground. They point out that _. l In my opinion, _.l For my part, _. l As far as I am concerned, _.l From my point of view, _.l I am convinced that _. l I completely approve of/ side with the former/latter point of view.l I can hardly share this viewpoint for the reasons below. l Despite the fact that the majority hold the opinion that _, I doubt whether the argument can bear much analysis. 開頭段引起下文：l There are many reasons that can verify this. l There are three premier causes as follows.l Among countless factors which influence my decision, there are three conspicuous aspects.l Admittedly, there are merits to both sides of the argument.l Before rendering my opinion, I think it is important to take a glance at the arguments on both sides. l On such a controversial issue, people seldom reach an absolute consensus. l This issue is so controversial that people can hardly reach an absolute consensus. l It is quite understandable that views on this issue vary from person to person. l It is crucial that we analyze the causes of this disturbing issue and explore effective solutions. From my own perspective, the causes are multiple. 第一個理由段主題句：l The first reason that can be seen by every person is that _. l The main reason why _ is that _. l The first and most important reason is that _. l One of the most evident reasons is that_. 第二、三個理由段主題句：l Another factor that we must consider is that _.l Another factor that should be taken into consideration is that _.l It might also be noted that _. l Another reason why I agree with the above statement is that _. l What is also worth noticing is that _. l Perhaps another reason lies in the fact that _.轉(zhuǎn)折段主題句：l We must admit that _. However, it cannot be denied that _. l As a matter of fact, _. However, we also cannot deny that _. l On this issue, some other people hold a different attitude, arguing that _. l On the other hand, some other people strongly despise the above attitude. In their view, _.l On the other hand, there are many opponents who strongly argue that _. However, further analysis would make it clear that _. 結(jié)尾段總結(jié)：l From what has been discussed above, we may safely draw the conclusion that _. l Based on the above discussion and analysis, we can see that _. l All the above reasons suggest that we can come to the simple conclusion that _. l To sum up, it is obvious for us to conclude that _. l Taking into account of all these factors, we may reach the conclusion that _. l It is quite understandable that people from different backgrounds put different interpretations on the same issue. For my part, I stand on the latter opinion that _. l From what has been mentioned above, we may see that there is some truth in both arguments. Personally, I side with the latter opinion that _. l The following suggestions should be taken into consideration when we are seeking solutions to cope with the problem. l Considering the severity of this issue, we have no choice but to take stringent measures to address the problem. l In view of the seriousness of this problem, effective measures must be taken before things get worse.