一、关于结构中的that
此结构中，除强调的是作主语或宾语的人时可以用who外，其它任何情况都只能用that。如：
It was Kate that/who told me about it. 是凯特告诉那件事的。
It was yesterday afternoon that she told me about it. 是昨天下午她把那件事告诉我的。(that不能用when替代)
二、关于结构中be的形式
原句中谓语动词是过去式，强调结构的be用is，原句谓语动词是现在时或将来时，强调结构的be用was。如：
It is he that likes playing games. 是他喜欢打游戏。
It is tomorrow that we will have a meeting. 是明天我们要开会。
注：be有时与表示推测的情态动词连用。如：
It must be John that/who cleaned the room. 一定是约翰打扫房间的。
三、关于主谓一致问题
被强调的是原句的主语时，要注意that/who后的谓语动词与原句主语一致。如：
It is I that am in trouble. 是我陷入了困境。
It is you that are wrong. 是你错了。
四、强调结构的省略式
—Who is making so much noise in the garden? 谁在花园里吵闹？
—It is the children. 就是那些小孩呀。(=It is the children that are making so much noise in the garden. )
五、如何强调否定句
要将not一同强调，构成It is/was not…that…
It is not he that/who studies French. 学法语的不是他。(原句：He doesn’t study French. )
六、如何强调双宾语
无论强调哪个宾语，都必须根据动词的搭配关系，加上to或for。如：
原句：He gave Mary a pen.
强调直接宾语：It was Mary that he gave a pen to.
强调间接宾语：It was a pen that he gave to Mary.
七、强调结构作宾语时的语序
要与陈述句语序相同。如：
I don’t know where it is that he has gone. 我不知道他去哪里了。
八、强调结构与类似句型的区别
判断是否是强调结构的方法是：去掉it is/was和that后，剩余部分(经调整后) 是否依然是个完整的句子，若是，就是强调结构，否则就不是。
It is a pity that you could not come. 真遗憾，你不能来。(去掉It is和that后，句子不成立，是形式主语句型)
It was at ten that he got home. 他是十点回到家的。(去掉it was和that后，原句可调整为He got home at ten. 句子完整正确，故这是强调结构)