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句子结构比较复杂时，尤其是当被强调成分比较复杂时，有的同学们就不能识别句子所用的强调结构，从而不能正确作出选择。如：
It was lack of money, not of effort, that defeated their plan.
他们的计划受挫，原因是缺少钱而不是没有尽力。
It was more in sorrow than in anger that he criticized his former colleague.
他批评以前的同事，并非出于气愤而是为他惋惜。
It is the protection for the trees that really matters, rather than how many trees are planted.
真正重要的在于对树木的保护，而不在于种了多少树。
As far as hes concerned, its not doing something wrong that matters, but not being caught doing something wrong,
就他而论，重要的不是做错事，而是做错事不被抓住。
请看两道题：
(1) It is not who is right but what is right _______ is of importance.
A. which B. it C. that D. this
答案为C。此题考查it isthat这一强调句式，被强调的是not who is right but what is right，全句意为：重要的不是谁是对的，而是什么才是对的。
有时考查notbut的同义结构rather than与强调结构的综合运用。如：
(2) It is what you do rather than what you say _______matters
A. that B. what C. which D. this
答案为A。被强调成分为what you do rather than what you say，全句意为：重要的是看你怎么做，而不是看你怎么说。