开头并结尾都是
1. 再次陈述主题。用 paraphrase 方式再次呈现主题陈述中出现的三要素: a.问题中存在争议的地方; b.观点;c.理由。
2. 结束句。放在陈述完主题之后。
托福写作辅导提出结尾段结束句的三种常见写法：
一. 托福作文的最后总结教训或提出建议
In conclusion, whether to imitate or vary from others to achieve success, it hinges mostly on the occupations we engage in. For jobs like doctors that require routine practices, it is unnecessary for them to make alterations to become successful. Whereas artists like painters whose works are characteristic of creativity and imagination, it is of crucial importance to distinguish from others to succeed.
二. 提出令人忧虑的结果或可能出现的负面结果
假设读者没有想作者说的那样去做，在结论中提出将会出现的负面结果，帮助读者预见到令人忧虑的后果，进而令读者自然第接受作者的意见。
e.g., To summarize, on one hand, for artists who are fortunate to profit immensely from their occupation, it is unnecessary for the government to offer additional financial incentives for them. On the other hand, government should provide financial support and appropriate policies to impoverished artists who engage in conventional craftsmanship because these are viewed as national treasure and cultural heritage of the country. If the government did not support those unfortunate traditional artists, the valuable conventional forms of arts would disappear very soon.
三. 提出问题留待读者思考
In conclusion, it is inevitable for children to commit mistakes at a young age, parents should play their part to instill the importance of good behaviors in their children. Parents should allow children to make small mistakes as a meaningful learning experience. However, what would be like if parents permit their children to commit serious mistakes like theft and robbery?
结尾段常用表达方式：
Finally, thus, in a word, in brief;
In conclusion, to conclude, in the end;
In the final analysis, in a nutshell, on the whole;
To summarize, to encapsulate, in sum, in summary
In light of these facts, considering these ideas
(编辑：Sally)