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.        (159 words)

look upon as  把......看作是
evil  n. 坏事，罪恶
conceal  v. 隐藏
fault  n. 缺陷，过失
essential  adj. 必不可少的
benefit from...  从......中受益
embarrassment  n. 难堪，尴尬
goodwill  n. 善意，友善
cruel  adj. 残酷的，使人痛苦的
to some extent  在某种程度上
take...into consideration  考虑到，顾及
come to the conclusion  得出结论
harmful  adj. 有害的
original intention  原意
ultimate  adj. 最终的，根本的

说谎
　　说谎通常被视为一种罪恶，因为一些人试图通过不诚实的手段或对自身缺点的掩盖，从而获利。
　　然而，我认为尽管说谎有其消极影响，但有时在我们的日常生活中，说谎是不可避免的。首先，说谎者能借谎言免去一些不必要的尴尬所带来的压力。同时，听众也会因合理的借口而感到更加自在。例如，如果一个小女孩的父亲在一次意外中丧生，她的母亲就会安慰她说："爸爸去了另一个美丽的世界。"在这样的例子中，善意的谎言能化残酷为美好。其次，说谎的技巧从某种程度而言可被视为一种创造力和想象力。
　　因此，综上所述，我们能够得出结论： 谎言是否有害取决于它的意图以及最终带来的后果。

1. However, I think despite its negative effects, sometimes it is essential to tell lies in our daily life. 然而，我认为尽管说谎有其消极影响，但有时在我们的日常生活中，说谎是不可避免的。
2. In such cases, a lie with original goodwill can make the cruel nice. 在这样的例子中，善意的谎言能化残酷为美好。
3. Second, the skills of telling lies, to some extent, can be regard as a capacity of creation and imagination. 其次，说谎的技巧从某种程度而言可被视为一种创造力和想象力。