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