參考范文：
　　Telling Lies
　　Telling lies is usually looked upon as an evil, because some people try to get benefit from dishonest means or try to conceal their faults.
　　However, I think despite its negative effects, sometimes it is essential to tell lies in our daily life. First, the liar may benefit from the lie by escaping from the pressure of unnecessary embarrassment. Meanwhile, the listener may also feel more comfortable by reasonable excuses. For example, if a little girl's father died in an accident, her mother would comfort her by saying "farther has gone to another beautiful land". In such cases, a lie with original goodwill can make the cruel nice. Second, the skills of telling lies, to some extent, can be regard as a capacity of creation and imagination.
　　Therefore, taking all these factors into consideration, we can definitely come to the conclusion that whether telling a lie is harmful depends on its original intention and the ultimate result it brings.